@个体工商户，这些税费优惠可以享受！
<p data-mpa-powered-by="yiban.io" style="outline: 0px;max-width: 100%;color: rgb(34, 34, 34);font-family: system-ui, -apple-system, BlinkMacSystemFont, 'Helvetica Neue', 'PingFang SC', 'Hiragino Sans GB', 'Microsoft YaHei UI', 'Microsoft YaHei', Arial, sans-serif;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;letter-spacing: 0.544px;color: #007AAA;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;">丨</span><span style="outline: 0px;max-width: 100%;letter-spacing: 0.544px;color: #888888;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;">来源：中国税务报微信</span></p><section powered-by="xiumi.us" style="margin-bottom: 0px;outline: 0px;max-width: 100%;color: rgb(34, 34, 34);font-family: system-ui, -apple-system, BlinkMacSystemFont, 'Helvetica Neue', 'PingFang SC', 'Hiragino Sans GB', 'Microsoft YaHei UI', 'Microsoft YaHei', Arial, sans-serif;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;font-size: 16px;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="margin-top: 0.5em;margin-bottom: 0.5em;outline: 0px;max-width: 100%;text-align: center;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;text-align: left;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;float: right;width: 20px;height: 20px;background-color: rgb(249, 110, 87);visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><svg viewbox="0 0 1 1" style="float: left;line-height: 0;width: 0px;vertical-align: top;visibility: visible;"></svg></section><section style="outline: 0px;max-width: 100%;clear: both;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><svg viewbox="0 0 1 1" style="float: left;line-height: 0;width: 0px;vertical-align: top;visibility: visible;"></svg></section><section style="margin-top: -10px;margin-bottom: -10px;padding-right: 10px;padding-left: 10px;outline: 0px;max-width: 100%;display: inline-block;vertical-align: top;width: 677px;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="padding: 10px;outline: 0px;max-width: 100%;border-width: 2px;border-style: solid;border-color: white;background-color: rgb(239, 239, 239);visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;clear: none;text-indent: 2em;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;color: #000000;font-size: 17px;letter-spacing: normal;text-decoration-style: solid;text-decoration-color: #AB1942;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;">国家市场监督管理总局日前发布的最新数据显示，十年来，我国市场主体总量实现历史性突破。截至2022年8月底，登记在册市场主体达1.63亿户，相比2012年底的5500万户，净增超1亿户，年平均增幅12%。其中，个体工商户从4060万户增加至1.09亿户，迈上历史新台阶。</span><strong style="outline: 0px;max-width: 100%;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 17px;letter-spacing: normal;text-decoration-style: solid;text-decoration-color: #AB1942;color: #AB1942;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;">个体工商户可以享受哪些税费优惠政策？</span></strong><span style="outline: 0px;max-width: 100%;color: #000000;font-size: 17px;letter-spacing: normal;text-decoration-style: solid;text-decoration-color: #AB1942;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;">快来一起学习吧~~</span></section></section></section><section style="outline: 0px;max-width: 100%;width: 20px;height: 20px;background-color: rgb(249, 110, 87);visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><svg viewbox="0 0 1 1" style="float: left;line-height: 0;width: 0px;vertical-align: top;visibility: visible;"></svg></section><section style="outline: 0px;max-width: 100%;clear: both;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><svg viewbox="0 0 1 1" style="float: left;line-height: 0;width: 0px;vertical-align: top;visibility: visible;"></svg></section></section></section></section><section data-role="outer" label="edit by 135editor" style="outline: 0px;max-width: 100%;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section data-tools="135编辑器" data-id="93653" style="outline: 0px;max-width: 100%;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;text-align: center;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><img class="rich_pages wxw-img __bg_gif" data-ratio="0.17333333333333334" data-w="300" src="https://0817ch-bbs.oss-cn-shenzhen.aliyuncs.com/attachment/forum/202211/04/174055grytttyt86o664tr.gif" style="outline: 0px;box-sizing: border-box;vertical-align: inherit;display: initial;overflow-wrap: break-word !important;visibility: visible !important;width: 200px !important;"/></section></section></section></section><section style="margin-top: 10px;margin-bottom: 0px;outline: 0px;max-width: 100%;color: rgb(34, 34, 34);font-family: system-ui, -apple-system, BlinkMacSystemFont, 'Helvetica Neue', 'PingFang SC', 'Hiragino Sans GB', 'Microsoft YaHei UI', 'Microsoft YaHei', Arial, sans-serif;letter-spacing: 0.544px;white-space: normal;font-size: 16px;background-color: rgb(255, 255, 255);visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;width: 677px;display: inline-block;vertical-align: bottom;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="padding: 0.2em 0.4em;outline: 0px;max-width: 100%;opacity: 0.7;background-color: rgb(249, 110, 87);font-size: 17px;text-align: center;color: rgb(255, 255, 255);visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><p style="outline: 0px;max-width: 100%;clear: none;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 18px;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;">个体工商户应纳税所得不超过100万元部分个人所得税减半征收</strong></span></p></section><section style="outline: 0px;max-width: 100%;width: 0px;float: left;border-right: 5px solid rgb(249, 110, 87);border-top: 3px solid rgb(249, 110, 87);visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;border-left: 5px solid transparent !important;border-bottom: 3px solid transparent !important;"><svg viewbox="0 0 1 1" style="float: left;line-height: 0;width: 0px;vertical-align: top;visibility: visible;"></svg></section><section style="outline: 0px;max-width: 100%;width: 0px;float: right;border-left: 5px solid rgb(249, 110, 87);border-top: 3px solid rgb(249, 110, 87);visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;border-right: 5px solid transparent !important;border-bottom: 3px solid transparent !important;"><svg viewbox="0 0 1 1" style="float: left;line-height: 0;width: 0px;vertical-align: top;visibility: visible;"></svg></section></section></section><section style="margin: -0.5em 10px 0px;padding: 10px;outline: 0px;max-width: 100%;color: rgb(34, 34, 34);font-family: system-ui, -apple-system, BlinkMacSystemFont, 'Helvetica Neue', 'PingFang SC', 'Hiragino Sans GB', 'Microsoft YaHei UI', 'Microsoft YaHei', Arial, sans-serif;letter-spacing: 0.544px;white-space: normal;font-size: 16px;border-width: 1px;border-style: solid;border-color: transparent;background-color: rgb(239, 239, 239);visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="outline: 0px;max-width: 100%;font-size: 17px;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"> <strong style="outline: 0px;max-width: 100%;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;">【享受主体】</strong></section><section style="outline: 0px;max-width: 100%;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"> </section><section style="outline: 0px;max-width: 100%;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"> 个体工商户</section><p style="outline: 0px;max-width: 100%;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"> </p><p style="outline: 0px;max-width: 100%;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"> <strong style="outline: 0px;max-width: 100%;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;">【优惠内容】</strong></p><p style="outline: 0px;max-width: 100%;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"> </p><p style="outline: 0px;max-width: 100%;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"> 2021年1月1日至2022年12月31日，对个体工商户经营所得年应纳税所得额不超过100万元的部分，在现行优惠政策基础上，减半征收个人所得税。</p><p style="outline: 0px;max-width: 100%;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"> </p><p style="outline: 0px;max-width: 100%;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"> <strong style="outline: 0px;max-width: 100%;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"> 【享受条件】</strong></p><p style="outline: 0px;max-width: 100%;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"> </p><p style="outline: 0px;max-width: 100%;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"> 1.不区分征收方式，均可享受。</p><p style="outline: 0px;max-width: 100%;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"> </p><p style="outline: 0px;max-width: 100%;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"> 2.在预缴税款时即可享受。</p><p style="outline: 0px;max-width: 100%;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"> </p><p style="outline: 0px;max-width: 100%;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"> 3.按照以下方法计算减免税额：</p><p style="outline: 0px;max-width: 100%;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"> </p><p style="outline: 0px;max-width: 100%;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"> 减免税额=（个体工商户经营所得应纳税所得额不超过100万元部分的应纳税额-其他政策减免税额×个体工商户经营所得应纳税所得额不超过100万元部分÷经营所得应纳税所得额）×（1-50%）。</p><p style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"> </p><p style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"> 4. 减免税额填入对应经营所得纳税申报表“减免税额”栏次，并附报《个人所得税减免税事项报告表》。</p><p style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"> </p><p style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"> <strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"> 【政策依据】</strong></p><p style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"> </p><p style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"> 1.《财政部 税务总局关于实施小微企业和个体工商户所得税优惠政策的公告》（2021年第12号）</p><p style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"> </p><section style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"> 2.《国家税务总局关于落实支持小型微利企业和个体工商户发展所得税优惠政策有关事项的公告》（2021年第8号）</section></section></section><section style="margin-top: 10px;margin-bottom: 0px;outline: 0px;max-width: 100%;color: rgb(34, 34, 34);font-family: system-ui, -apple-system, BlinkMacSystemFont, 'Helvetica Neue', 'PingFang SC', 'Hiragino Sans GB', 'Microsoft YaHei UI', 'Microsoft YaHei', Arial, sans-serif;letter-spacing: 0.544px;white-space: normal;font-size: 16px;background-color: rgb(255, 255, 255);box-sizing: border-box !important;overflow-wrap: break-word !important;"><br data-filtered="filtered" style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></section><section style="margin-bottom: 0px;outline: 0px;max-width: 100%;color: rgb(34, 34, 34);font-family: system-ui, -apple-system, BlinkMacSystemFont, 'Helvetica Neue', 'PingFang SC', 'Hiragino Sans GB', 'Microsoft YaHei UI', 'Microsoft YaHei', Arial, sans-serif;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="margin-top: 10px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;width: 677px;display: inline-block;vertical-align: bottom;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="padding: 0.2em 0.4em;outline: 0px;max-width: 100%;opacity: 0.7;background-color: rgb(249, 110, 87);text-align: center;color: rgb(255, 255, 255);box-sizing: border-box !important;overflow-wrap: break-word !important;"><p style="outline: 0px;max-width: 100%;clear: none;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 18px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">个体工商户减征地方“六税两费”</strong></span></p></section><section style="outline: 0px;max-width: 100%;width: 0px;float: left;border-right: 5px solid rgb(249, 110, 87);border-top: 3px solid rgb(249, 110, 87);box-sizing: border-box !important;overflow-wrap: break-word !important;border-left: 5px solid transparent !important;border-bottom: 3px solid transparent !important;"><svg viewbox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section><section style="outline: 0px;max-width: 100%;width: 0px;float: right;border-left: 5px solid rgb(249, 110, 87);border-top: 3px solid rgb(249, 110, 87);box-sizing: border-box !important;overflow-wrap: break-word !important;border-right: 5px solid transparent !important;border-bottom: 3px solid transparent !important;"><svg viewbox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section><section style="margin-top: -0.5em;margin-right: 10px;margin-left: 10px;padding: 10px;outline: 0px;max-width: 100%;border-width: 1px;border-style: solid;border-color: transparent;background-color: rgb(239, 239, 239);box-sizing: border-box !important;overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"> <strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">【享受主体】</strong></section><section style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"> </section><p style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"> 个体工商户</p><p style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"> </p><p style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"> <strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"> 【优惠内容】</strong></p><p style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"> </p><p style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"> 自2022年1月1日至2024年12月31日，由省、自治区、直辖市人民政府根据本地区实际情况，以及宏观调控需要确定，对个体工商户可以在50%的税额幅度内减征资源税、城市维护建设税、房产税、城镇土地使用税、印花税（不含证券交易印花税）、耕地占用税和教育费附加、地方教育附加。</p><p style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"> </p><p style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"> 个体工商户已依法享受资源税、城市维护建设税、房产税、城镇土地使用税、印花税、耕地占用税、教育费附加、地方教育附加其他优惠政策的，可叠加享受此项优惠政策。</p><p style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"> </p><p style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"> <strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">【享受条件】</strong></p><p style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"> </p><p style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"> 个体工商户按照各省、自治区、直辖市人民政府根据本地区实际情况，以及宏观调控需要确定的税额幅度，享受税收优惠。</p><p style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"> </p><p style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"> <strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">【政策依据】</strong></p><p style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"> </p><p style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"> 《<a target="_blank" href="http://mp.weixin.qq.com/s?__biz=MjM5ODY5NDY4MQ==&mid=2654657644&idx=1&sn=2f03d11fb2ed4f93f3738f8ec1c1bc10&chksm=bd08a61a8a7f2f0c8c7cfa4029f6990833d8e169e757cf5d06d2cc967b20c6af37d0bdcd18df&scene=21#wechat_redirect" textvalue="财政部 税务总局关于进一步实施小微企业“六税两费”减免政策的公告" linktype="text" imgurl="" imgdata="null" data-itemshowtype="0" tab="innerlink" data-linktype="2" hasload="1" style="outline: 0px;-webkit-tap-highlight-color: rgba(0, 0, 0, 0);cursor: pointer;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">财政部 税务总局关于进一步实施小微企业“六税两费”减免政策的公告</a>》（2022年第10号）</p></section></section><section powered-by="xiumi.us" style="margin-top: 10px;margin-bottom: 10px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br data-filtered="filtered" style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></section><section style="margin-top: 10px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;width: 677px;display: inline-block;vertical-align: bottom;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="padding: 0.2em 0.4em;outline: 0px;max-width: 100%;opacity: 0.7;background-color: rgb(249, 110, 87);text-align: center;color: rgb(255, 255, 255);box-sizing: border-box !important;overflow-wrap: break-word !important;"><p style="outline: 0px;max-width: 100%;clear: none;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 18px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">安置残疾人的单位和个体工商户，限额即征即退增值税</strong></span></p></section><section style="outline: 0px;max-width: 100%;width: 0px;float: left;border-right: 5px solid rgb(249, 110, 87);border-top: 3px solid rgb(249, 110, 87);box-sizing: border-box !important;overflow-wrap: break-word !important;border-left: 5px solid transparent !important;border-bottom: 3px solid transparent !important;"><svg viewbox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section><section style="outline: 0px;max-width: 100%;width: 0px;float: right;border-left: 5px solid rgb(249, 110, 87);border-top: 3px solid rgb(249, 110, 87);box-sizing: border-box !important;overflow-wrap: break-word !important;border-right: 5px solid transparent !important;border-bottom: 3px solid transparent !important;"><svg viewbox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section><section style="margin-top: -0.5em;margin-right: 10px;margin-left: 10px;padding: 10px;outline: 0px;max-width: 100%;border-width: 1px;border-style: solid;border-color: transparent;background-color: rgb(239, 239, 239);box-sizing: border-box !important;overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"> <strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">【享受主体】</strong></section><section style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"> </section><p style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"> <span style="outline: 0px;max-width: 100%;color: #333333;letter-spacing: normal;text-decoration-style: solid;text-decoration-color: #333333;box-sizing: border-box !important;overflow-wrap: break-word !important;">安置残疾人的单位和个体工商户</span></p><p style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"> </p><p style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"> <strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"> 【优惠内容】</strong></p><p style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"> </p><p style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"> <span style="outline: 0px;max-width: 100%;text-indent: 0em;box-sizing: border-box !important;overflow-wrap: break-word !important;">对安置残疾人的单位和个体工商户（以下称纳税人），实行由税务机关按纳税人安置残疾人的人数</span><span style="outline: 0px;max-width: 100%;text-indent: 0em;box-sizing: border-box !important;overflow-wrap: break-word !important;">，限额即征即退增值税的办法。</span></p><p style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;text-indent: 0em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br data-filtered="filtered" style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></span></p></section><p style="outline: 0px;max-width: 100%;line-height: 1.6em;text-indent: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;color: #333333;letter-spacing: normal;text-decoration-style: solid;text-decoration-color: #333333;box-sizing: border-box !important;overflow-wrap: break-word !important;">安置的每位残疾人每月可退还的增值税具体限额，由县级以上税务机关根据纳税人所在区县（含县级市、旗，下同）适用的经省（含自治区、直辖市、计划单列市，下同）人民政府批准的月最低工资标准的4倍确定。</span></p><section powered-by="xiumi.us" style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><p style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"> </p><p style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"> <strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">【享受条件】</strong></p><p style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"> </p></section><p style="outline: 0px;max-width: 100%;line-height: 1.6em;text-indent: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;color: #333333;letter-spacing: normal;text-decoration-style: solid;text-decoration-color: #333333;box-sizing: border-box !important;overflow-wrap: break-word !important;">1.纳税人（除盲人按摩机构外）月安置的残疾人占在职职工人数的比例不低于25%（含25%），并且安置的残疾人人数不少于10人（含10人）；</span></p><p style="outline: 0px;max-width: 100%;line-height: 1.6em;text-indent: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;color: #333333;letter-spacing: normal;text-decoration-style: solid;text-decoration-color: #333333;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br data-filtered="filtered" style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></span></p><p style="outline: 0px;max-width: 100%;line-height: 1.6em;text-indent: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;color: #333333;letter-spacing: normal;text-decoration-style: solid;text-decoration-color: #333333;box-sizing: border-box !important;overflow-wrap: break-word !important;">盲人按摩机构月安置的残疾人占在职职工人数的比例不低于25%（含25%），并且安置的残疾人人数不少于5人（含5人）。</span></p><p style="outline: 0px;max-width: 100%;line-height: 1.6em;text-indent: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;color: #333333;letter-spacing: normal;text-decoration-style: solid;text-decoration-color: #333333;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br data-filtered="filtered" style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></span></p><p style="outline: 0px;max-width: 100%;line-height: 1.6em;text-indent: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;color: #333333;letter-spacing: normal;text-decoration-style: solid;text-decoration-color: #333333;box-sizing: border-box !important;overflow-wrap: break-word !important;">2.依法与安置的每位残疾人签订了一年以上（含一年）的劳动合同或服务协议。</span></p><p style="outline: 0px;max-width: 100%;line-height: 1.6em;text-indent: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;color: #333333;letter-spacing: normal;text-decoration-style: solid;text-decoration-color: #333333;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br data-filtered="filtered" style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></span></p><p style="outline: 0px;max-width: 100%;line-height: 1.6em;text-indent: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;color: #333333;letter-spacing: normal;text-decoration-style: solid;text-decoration-color: #333333;box-sizing: border-box !important;overflow-wrap: break-word !important;">3.为安置的每位残疾人按月足额缴纳了基本养老保险、基本医疗保险、失业保险、工伤保险和生育保险等社会保险。</span></p><p style="outline: 0px;max-width: 100%;line-height: 1.6em;text-indent: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;color: #333333;letter-spacing: normal;text-decoration-style: solid;text-decoration-color: #333333;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br data-filtered="filtered" style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></span></p><p style="outline: 0px;max-width: 100%;line-height: 1.6em;text-indent: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;color: #333333;letter-spacing: normal;text-decoration-style: solid;text-decoration-color: #333333;box-sizing: border-box !important;overflow-wrap: break-word !important;">4.通过银行等金融机构向安置的每位残疾人，按月支付了不低于纳税人所在区县适用的经省人民政府批准的月最低工资标准的工资。</span></p><section powered-by="xiumi.us" style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;text-indent: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"> </section><p style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"> <strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">【政策依据】</strong></p><p style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"> </p><p style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"> <span style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">《</span>财政部 国家税务总局关于促进残疾人就业增值税优惠政策的通知<span style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">》（财税〔2016〕52号 ）</span></p></section></section><section powered-by="xiumi.us" style="margin-top: 10px;margin-bottom: 10px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br data-filtered="filtered" style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></section><section style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="margin-top: 10px;margin-bottom: 10px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;width: 677px;display: inline-block;vertical-align: bottom;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="padding: 0.2em 0.4em;outline: 0px;max-width: 100%;opacity: 0.7;background-color: rgb(249, 110, 87);text-align: center;color: rgb(255, 255, 255);box-sizing: border-box !important;overflow-wrap: break-word !important;"><p style="outline: 0px;max-width: 100%;clear: none;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 18px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">个体工商户阶段性缓缴企业社会保险费政策</strong></span></p></section><section style="outline: 0px;max-width: 100%;width: 0px;float: left;border-right: 5px solid rgb(249, 110, 87);border-top: 3px solid rgb(249, 110, 87);box-sizing: border-box !important;overflow-wrap: break-word !important;border-left: 5px solid transparent !important;border-bottom: 3px solid transparent !important;"><svg viewbox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section><section style="outline: 0px;max-width: 100%;width: 0px;float: right;border-left: 5px solid rgb(249, 110, 87);border-top: 3px solid rgb(249, 110, 87);box-sizing: border-box !important;overflow-wrap: break-word !important;border-right: 5px solid transparent !important;border-bottom: 3px solid transparent !important;"><svg viewbox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section><section style="margin-top: -0.5em;margin-right: 10px;margin-left: 10px;padding: 10px;outline: 0px;max-width: 100%;border-width: 1px;border-style: solid;border-color: transparent;background-color: rgb(239, 239, 239);box-sizing: border-box !important;overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><p style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"> <strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">【享受主体】</strong></p><p style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"> </p><p style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"> 1.困难行业所属企业。餐饮、零售、旅游、民航、公路水路铁路运输5个特困行业；农副食品加工业，纺织业，纺织服装、服饰业，造纸和纸制品业，印刷和记录媒介复制业，医药制造业，化学纤维制造业，橡胶和塑料制品业，通用设备制造业，汽车制造业，铁路、船舶、航空航天和其他运输设备制造业，仪器仪表制造业，社会工作，广播、电视、电影和录音制作业，文化艺术业，体育，娱乐业17个困难行业。上述行业中以单位方式参加社会保险的有雇工的个体工商户以及其他单位，参照企业办法缓缴。</p><p style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"> </p><p style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"> 2.受疫情影响严重地区生产经营出现暂时困难的所有中小微企业、以单位方式参保的个体工商户。参加企业职工基本养老保险的事业单位及社会团体、基金会、社会服务机构、律师事务所、会计师事务所等社会组织参照执行。</p><p style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"> </p><p style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"> 3.以个人身份参加企业职工基本养老保险的个体工商户和各类灵活就业人员。</p><p style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"> </p><p style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"> <strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">【优惠内容】</strong></p><p style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"> </p><p style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"> 1.困难行业所属企业，可申请缓缴企业职工基本养老保险费、失业保险费、工伤保险费（以下简称三项社保费）单位缴费部分，其中养老保险费缓缴实施期限到2022年年底，工伤保险费、失业保险费缓缴期限不超过1年。缓缴期间免收滞纳金。</p><p style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"> </p><p style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"> 2.受疫情影响严重地区生产经营出现暂时困难的所有中小微企业、以单位方式参保的个体工商户，可申请缓缴三项社保费单位缴费部分，缓缴实施期限到2022年年底，期间免收滞纳金。</p><p style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"> </p><p style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"> 3.以个人身份参加企业职工基本养老保险的个体工商户和各类灵活就业人员，2022年缴纳费款有困难的，可自愿暂缓缴费，2022年未缴费月度可于2023年底前进行补缴，缴费基数在2023年当地个人缴费基数上下限范围内自主选择，缴费年限累计计算。</p><p style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"> </p><p style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"> 具体落实以本地实施办法为准。</p><p style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"> </p><p style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"> <strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"> 【政策依据】</strong></p><p style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"> </p><p style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"> 1.《<a target="_blank" href="https://mp.weixin.qq.com/s?__biz=MzA5MjYzNDUwNw==&mid=2650524267&idx=1&sn=e78e0c5c83e9d0b65d6d2cab10f1cc93&chksm=8865468fbf12cf99160cd20fa578720225d07c893fc8ddd3841b4b55a30639cf1038db0fdb27&scene=21#wechat_redirect" textvalue="人力资源社会保障部 财政部 国家税务总局关于做好失业保险稳岗位提技能防失业工作的通知" linktype="text" imgurl="" imgdata="null" tab="innerlink" data-linktype="2" style="outline: 0px;-webkit-tap-highlight-color: rgba(0, 0, 0, 0);cursor: pointer;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">人力资源社会保障部 财政部 国家税务总局关于做好失业保险稳岗位提技能防失业工作的通知</a>》（人社部发〔2022〕23号）</p><p style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"> </p><p style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"> 2.《<a target="_blank" href="https://mp.weixin.qq.com/s?__biz=MzA5MjYzNDUwNw==&mid=2650524267&idx=2&sn=6b3c7db01ec2b3ddfa73d17fdfe52f6a&chksm=8865468fbf12cf992ebab874d5eb037d65875e46514a7cf9e73b43f4f787ed51734ef45d2041&scene=21#wechat_redirect" textvalue="人力资源社会保障部办公厅 国家税务总局办公厅关于特困行业阶段性实施缓缴企业社会保险费政策的通知" linktype="text" imgurl="" imgdata="null" tab="innerlink" data-linktype="2" style="outline: 0px;-webkit-tap-highlight-color: rgba(0, 0, 0, 0);cursor: pointer;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">人力资源社会保障部办公厅 国家税务总局办公厅关于特困行业阶段性实施缓缴企业社会保险费政策的通知</a>》（人社厅发〔2022〕16号）</p><p style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"> </p><p style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"> 3.《<a target="_blank" href="https://mp.weixin.qq.com/s?__biz=MzA5MjYzNDUwNw==&mid=2650527685&idx=2&sn=b2544bc7fa4e25c8654ac83c16e9babb&chksm=88655b21bf12d237ce365a2d7e22fe16c413999b89eecb0c697921a60ce019084c67e17f1a7c&scene=21#wechat_redirect" textvalue="人力资源社会保障部 国家发展改革委 财政部 税务总局关于扩大阶段性缓缴社会保险费政策实施范围等问题的通知" linktype="text" imgurl="" imgdata="null" tab="innerlink" data-linktype="2" style="outline: 0px;-webkit-tap-highlight-color: rgba(0, 0, 0, 0);cursor: pointer;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">人力资源社会保障部 国家发展改革委 财政部 税务总局关于扩大阶段性缓缴社会保险费政策实施范围等问题的通知</a>》（人社部发〔2022〕31号）</p></section></section></section></section></section><p style="display: none;"><mp-style-type data-value="3"></mp-style-type></p> 感谢国家的政策支持。 要多来点实惠的，多来点干货，以帮助个体工商户走出困境，去实现赚钱的目的。 几年前要是有这些优惠多好啊 还是有钱人多 扶持个体经济 好政策，学习了 这是个体商户享受到的温暖。 是个好消息
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