国务院再推出7项减税措施 支持创业创新和小微企业发展

国务院常务会议通过决议,再推出7项减税措施,支持创业创新和小微企业发展。

1 将享受减半征收企业所得税优惠政策的小型微利企业年应纳税所得额上限,从50万元提高到100万元。

也就是说,小微企业中“个头”大一点的企业,也可享受减半征收的优惠,其所得减按50%计入应纳税所得额,即实际税负由原来20%减为10%。小微企业是就业的“蓄水池”,通过直接降低小微企业成本,鼓励创业积极性,让处于起步阶段的小微企业,有更多的资金用于投资和发展。

2 将享受当年一次性税前扣除优惠的企业新购进设备、器具单位价值上限,从100万元提高到500万元。

此项优惠政策不仅针对小微企业,对所有企业购置研发仪器、设备而言,都加大了优惠支持力度。

3 将创业投资企业和天使投资个人税收优惠试点政策,推广至全国。

2017年,我国在京津冀等地8个全面创新改革试验地区和苏州工业园区试点,创业投资企业和天使投资个人投资种子期、初创期科技型企业享受70%投资抵扣优惠政策。现在,将这一优惠政策推广至全国范围,有利于缓解初创期、种子期企业设立初期缺乏资金、融资难等问题。

4 取消委托境外研发费用不得加计扣除限制。

随着我国企业走出去步伐加快,不少企业研发活动也随之逐步遍布全球,委托境外机构和个人进行研发创新活动,也成为企业研发创新的一项基本行为。因此,有必要调整政策取消限制,既鼓励企业自主研发,也支持开展境外研发、吸收国外的先进技术成果。

5 将企业职工教育经费税前扣除限额统一至8%。

此前,国家已经将高新技术企业和技术先进型服务企业的职工教育经费扣除限额提高至8%。其他企业发生的职工教育经费支出,不超过工资薪金总额2.5%的部分准予扣除;超过的部分准予在以后纳税年度结转扣除。

这次将企业职工教育经费税前扣除限额统一至8%,是针对所有企业的。提高职工教育经费税前扣除比例,有利于满足企业人员培养、人才及技术储备、研发及科技创新的需求,助力企业改革升级。

6 将高新技术企业和科技型中小企业亏损结转年限由5年延长至10年。

按照现行规定,企业超过5年的亏损无法用税前所得弥补。考虑到科技研发尤其是重大科技研发项目周期长、前期研发费用高、效益回收期长的特点,将亏损结转年限由5年延长至10年,可更好地解决科技投入与效益收入的时间错位问题,提高研发费用加计扣除、研发设备加速折旧等现有税收优惠政策的有效性。

7 对营业账簿减免印花税。

营业账簿,是指单位或者个人记载生产经营活动的财务会计核算账簿。本次政策调整,就是为了减轻企业负担,鼓励投资创业,推动大众创业、万众创新。

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