支持小微企业和个体工商户发展税费优惠政策指引（2024年版）-宝阳悦读网

　　　　

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支持小微企业和个体工商户发展税费优惠政策指引（2024年版）

作者：《税收制度分类指引丛书》编写组

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为深入落实党中央、国务院决策部署，更加便利小微企业和个体工商户及时了解适用政策，国家税务总局对现行有效的税费优惠政策进行梳理，从减免税费负担、推动普惠金融发展、支持创新创业、支持重点群体等创业四个方面，形成涵盖50项税费优惠政策指引内容，每项指引列举相关事项的享受主体、优惠内容、享受条件、享受方式、政策依据、政策案例。我们据此编写了《支持小微企业和个体工商户发展税费优惠政策指引（2024年版）》，作为《税收制度分类指引丛书》第24册。

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