近期，财政部与国家税务总局共同发布了一项支持制造业发展的税费优惠政策指引，其中特别关注了增值税小规模纳税人、小型微利企业和个体工商户的“六税两费”减免优惠。为了帮助广大纳税人更好地理解和享受这一政策，国家税务总局有关司局负责人对“六税两费”减免优惠的享受主体、内容、时间、条件、申报时点、办理材料、方式等关键信息进行了详细解读。
#### 享受主体明确
– **增值税小规模纳税人**、**小型微利企业**及**个体工商户**是此次减免优惠的主要享受对象。
#### 享受内容全面
包括**资源税（不含水资源税）**、**城市维护建设税**、**房产税**、**城镇土地使用税**、**印花税（不含证券交易印花税）**、**耕地占用税**以及**教育费附加**、**地方教育附加**的减半征收。
#### 申报流程简化
纳税人仅需填写申报表单，即可享受减免优惠，无需额外提交资料。可通过**办税服务厅**或**电子税务局**进行办理，具体地点和网址可在各省税务局网站的“纳税服务”栏目查询。
#### 新设企业也可申报
新设立的企业，只要符合一定条件，即便尚未完成首次汇算清缴，仍可申报享受“六税两费”减免优惠。
#### 与其他优惠政策叠加
享受“六税两费”减免优惠的同时，企业如已依法享受其他优惠政策，可在享受现有政策的基础上，叠加享受“六税两费”的减免，增强政策叠加效应。
### 结语
此次发布的“六税两费”减免优惠政策，旨在进一步减轻企业负担，激发市场活力，特别是对于制造业企业而言，是政府支持实体经济、促进高质量发展的有力举措。通过简化申报流程、明确享受条件，确保政策红利直达企业，有效助力企业持续健康发展。
英语如下：
### “Six Taxes and Two Fees” Subsidies: Easy Access to Reduced Rates, No Extra Documentation Required
#### **Overview of the Policy**
Recently, the Ministry of Finance and the State Taxation Administration jointly issued a guideline supporting the development of the manufacturing sector, with a particular focus on the “six taxes and two fees” reduction for value-added tax (VAT) small-scale taxpayers, small-sized and micro-sized profitable enterprises, and individual businesses. To assist a broad range of taxpayers in better understanding and benefiting from this policy, a senior official from the relevant department of the State Taxation Administration provided a detailed explanation on the key aspects of the “six taxes and two fees” subsidies, including who qualifies, what is covered, when it applies, the conditions, the filing timing, the required documents, and the application method.
#### **Who Qualifies for the Subsidies?**
– **VAT Small-scale Taxpayers**, **Small-sized and Micro-sized Profitable Enterprises**, and **Individual Businesses** are the primary beneficiaries of this subsidy program.
#### **Scope of the Subsidies**
This includes the reduction of half of the following taxes and fees:
– **Resource Tax** (excluding Water Resource Tax)
– **Urban Maintenance and Construction Tax**
– **Property Tax**
– **Township and Village Land Use Tax**
– **Stamp Duty** (excluding Stamp Duty on Securities Transactions)
– **Farmland Occupation Tax**
– **Education Surcharge**
– **Local Education Surcharge**
#### **Simplified Filing Process**
Taxpayers can simply fill out a declaration form to enjoy the reduction, with no need for additional documentation. Applications can be made through **Tax Service Halls** or **Electronic Taxation Platforms**. For specific locations and URLs, taxpayers can refer to the “Tax Services” section on the official website of their respective provincial taxation authorities.
#### **Eligibility for Newly Established Businesses**
Even if a newly established business has not yet completed its first tax reconciliation, it can still apply for and benefit from the “six taxes and two fees” subsidies if it meets certain conditions.
#### **叠加享受其他优惠政策**
In addition to the “six taxes and two fees” subsidies, businesses that are already legally benefiting from other policies can enjoy these subsidies in conjunction with their existing benefits, enhancing the cumulative impact of the policies.
### **Conclusion**
The issued guidelines for the “six taxes and two fees” subsidies aim to further alleviate the burden on enterprises, stimulate market vitality, and, particularly for manufacturing businesses, are a strong measure of government support for the real economy and the promotion of high-quality development. By streamlining the application process and clearly defining eligibility criteria, the policy ensures that the benefits reach the enterprises directly, effectively assisting in their continuous and healthy development.
【来源】http://www.chinanews.com/cj/2024/07-28/10258811.shtml
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