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为进一步解决下岗失业人员再就业,扶持民营经济的发展,财政部、国家税务总局财税[2002]208号文规定,自2003年1月1日起提高增值税、营业税起征点。目前,我省增值税起征点是:按期纳税,销售货物的由原来月销售额800元,提高至省辖市3000元,县及县以下2500元,提供应税劳务由原来的月销售额400元,提高至省辖市2000元,县及县以下1500元,按次纳税的由原来的每日(次)销售额50元提高至200元。营业税的起征点是:按期纳税的由原来的月营业额400元提高到2500元,按次纳税的由原来的每日(次)营业额50元提高至100元。 起征点调整这一政策的实行,是贯彻党中央、国务院关于就业和再就业,以及省委、省政府关于进一步加快民营经济发展的决定而采取的具体措施,必将扶持更多的个体经营户发展壮大。据统计,此项政策调整将惠及我市2万多户个体工商户,减少国家税收收入2506万元。其中营业税起征点调整涉及正常
In order to further solve the problem of reemployment of laid-off workers and support the development of private economy, the Ministry of Finance and the State Administration of Taxation Caishui [2002] No. 208 require that since January 1, 2003, the VAT and sales tax should be raised. At present, the threshold of value-added tax in our province is: pay taxes on time, the sales of goods from the original monthly sales of 800 yuan to 3,000 yuan provincial capitals, county and county 2,500 yuan to provide taxable services from the original monthly sales 400 yuan to 2,000 yuan in provincial capitals, 1,500 yuan at or below the county level, and the amount of tax paid per day will be increased from 50 yuan to 200 yuan per day. Business tax threshold is: tax on time from the original monthly turnover of 400 yuan to 2,500 yuan, pay the tax from the original daily (times) turnover of 50 yuan to 100 yuan. The implementation of this policy on the adjustment of the threshold is a concrete measure taken by the CPC Central Committee and the State Council on employment and reemployment and on the decisions of the provincial party committee and the provincial government on further accelerating the development of private economy and will surely support more individual businesses Family development and growth. According to statistics, this policy adjustment will benefit the city more than 20,000 individual industrial and commercial households, reducing state tax revenue of 25.06 million yuan. Among them, the adjustment of sales tax threshold is normal