多项税收优惠政策延期优化 支持中小微企业和个体工商户发展

New measures to boost smaller businesses

为进一步支持个体工商户发展，国家提高了政策优惠力度。自2023年1月1日至2027年12月31日，将个体工商户减半征收个人所得税的年应纳税所得额范围，由不超过100万元提高为不超过200万元。同时，延续小规模纳税人增值税减免政策至2027年底。

Chinese authorities are stepping up support for micro, small and medium-sized enterprises as well as self-employed individuals by extending and improving a series of preferential tax and fee policies amid broader efforts to drive development of the private sector.

中国政府部门正在加大对中小微企业及个体工商户的支持，将一系列税费优惠政策延期和优化，着力推动民营经济的发展。

According to several statements jointly released by the Ministry of Finance and the State Taxation Administration on Wednesday, for MSMEs and self-employed individuals with an annual taxable income of less than 2 million yuan ($280,000), personal income tax can be halved. They can also enjoy a 1 percent favorable value-added tax rate, down from 3 percent.

财政部和税务总局8月2日联合下发多份公告，对个体工商户年应纳税所得额不超过200万元的部分，减半征收个人所得税。同时，增值税小规模纳税人适用3%征收率的应税销售收入，减按1%征收率征收增值税。

Also, taxpayers with a monthly sales revenue of no more than 100,000 yuan will continue to be exempt from value-added taxes.

此外，对月销售额不超过10万元的增值税小规模纳税人继续免征增值税。

Lending income stemming from loan interest and guarantee fees related to such small business entities will remain free from value-added taxation. All the above-mentioned policies will be effective until the end of 2027, the statements said.

公告称，对金融机构向小型企业、微型企业和个体工商户发放小额贷款取得的利息收入，符合相关条件的免征增值税。纳税人为小型企业、微型企业及个体工商户借款等提供融资担保取得的担保费收入，免征增值税。以上提到的减免增值税政策将延续至2027年底。

Xu Wen, a researcher at the Chinese Academy of Fiscal Sciences, said: "Most of the policies released this time are a continuation of the preferential policies that were supposed to expire at the end of this year. Extending and optimizing such policies shows the country's stronger support for MSMEs and self-employed individuals."

中国财政科学研究院研究员许文表示：“此次发布的多数政策是对今年底到期的优惠政策进行延续，一些政策在此前政策基础上进行优化完善，部分政策进一步加大支持力度。”

Li Xuhong, director of the academic committee at the Beijing National Accounting Institute, pointed out that such policies will further ease burdens facing MSMEs and self-employed individuals.

北京国家会计学院学术委员会主任李旭红认为，这些政策将进一步减轻中小微企业和个体工商户的负担。

Li said a taxpayer with an annual taxable income of 5 million yuan and now enjoying a favorable value-added tax rate decline from 3 percent to 1 percent can save at least 100,000 yuan per year.

李旭红指出，以小规模纳税人年应税收入为500万元、适用征收率为3%为例，由于减按1%征收率征收增值税，一年可节省10万元增值税。

"Such efforts will greatly boost the vitality and improve operating conditions of MSMEs and self-employed individuals. It will in turn drive them to offer more jobs and promote the development of the private economy," Li added.

李旭红表示：“一系列税费优惠政策形成合力，有望助力小微企业、个体工商户活力提升，改善企业经营状况，充分吸纳就业。”

In China, private companies, most of which are smaller businesses, contribute nearly 50 percent of the nation's tax revenue and produce 60 percent of GDP. They also account for 70 percent of the nation's technological innovation and 80 percent of urban employment, said the Ministry of Industry and Information Technology.

工业和信息化部指出，我国民营经济贡献了50%的税收、60%的国内生产总值、70%的技术创新成果、80%的城镇劳动就业。我国民营企业中多数为中小企业。

In addition, the newly unveiled measures also allow the country to extend favorable taxation policies to venture capital firms and individual angel investors making investments in tech startups till the end of 2027.

新发布的公告还提出，将对创业投资企业和天使投资个人投资初创科技型企业的税收优惠政策延续至2027年底。

Under the policies, investors that acquire stakes in tech startups at the seeding or early stage, and which remain invested for two or more years, can deduct 70 percent of their investment amount from their taxable income.

根据这一政策，公司制创业投资企业采取股权投资方式直接投资于种子期、初创期科技型企业满2年（24个月）的，可以按照投资额的70%在股权持有满2年的当年抵扣该公司制创业投资企业的应纳税所得额。

英文来源：中国日报