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从财政部获悉,为了促进中小企业的发展,我国在税制改革中,对中小企业一直是采取区别对待的政策,给予一定的税收优惠。如现行的企业所得税,实行33％的统一税率,但对年应纳所得税额10万元以下的中小企业,则按18％和27％两档照顾税率征收;在增值税方面,对商业小规模纳税人,也实行较低的4％的征收率;在营业税方面,实行起征点制度,并对全国试点范围内为中小企业实行信用担保的机构的担保业务收入,3年内免征营业税,等
It is learned from the Ministry of Finance that in order to promote the development of small and medium-sized enterprises, our country has always been a policy of discriminating against small and medium-sized enterprises in the tax reform and has given certain tax benefits. Such as the current corporate income tax, the implementation of a uniform tax rate of 33%, but the annual income tax payable of 100000 yuan of SMEs, according to 18% and 27% of the two tranches of caring tax rate; in value-added tax, commercial small-scale Taxpayers, but also the implementation of the lower 4% levy rate; in the business tax, the implementation of the threshold system, and for the pilot nationwide credit guarantee for SME institutions guarantee business income, within 3 years of exemption from sales tax, etc.