增值税营业税起征点上调,小微企业受益最大 -中国经济时报-我的搜狐

财政部日前发布第65号令,决定修改《增值税暂行条例实施细则》和 《营业税暂行条例实施细则》。从具体内容看,销售货物、销售应税劳务和按次纳税三类增值税起征点的幅度都提高了。其中,销售货物的增值税的起征点幅度调整为月销售额5000-20000元。在营业税方面,按期纳税的,起征点的幅度提高为月营业额5000-20000元。修订后的细则从11月1日起施行。    将企业增值税和营业税的起征点上调,虽然对于中型企业而言受益不大,但是对于大量的小型和微型企业而言将是一个有利的减负措施。

via 增值税营业税起征点上调,小微企业受益最大 -中国经济时报-我的搜狐.

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