定了！减免，到今年年底！
<div class="wx_rich_media_content" id="jsWxContainer"><p data-mpa-powered-by="yiban.io"><span class="wxart_image" wx-style='display:inline-block;outline: 0px;color: rgb(34, 34, 34);font-family: system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);text-align: center;display: initial;box-sizing: border-box !important;overflow-wrap: break-word !important;width: 100%;visibility: visible !important;height: auto;'></span></p><section style='outline: 0px; max-width: 100%; color: rgb(34, 34, 34); font-family: system-ui, -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; visibility: visible; box-sizing: border-box !important;'><section powered-by="xiumi.us" style='outline: 0px; max-width: 100%; visibility: visible; box-sizing: border-box !important;'><section style='outline: 0px; max-width: 100%; text-align: center; visibility: visible; box-sizing: border-box !important;'><span style='outline: 0px; max-width: 100%; font-size: 16px; visibility: visible; box-sizing: border-box !important;'>日前</span></section><section style='outline: 0px; max-width: 100%; text-align: center; visibility: visible; box-sizing: border-box !important;'><span style='outline: 0px; max-width: 100%; font-size: 16px; visibility: visible; box-sizing: border-box !important;'>财政部、税务总局发布</span></section><section style='outline: 0px; max-width: 100%; text-align: center; visibility: visible; box-sizing: border-box !important;'><span style='outline: 0px; max-width: 100%; font-size: 16px; visibility: visible; box-sizing: border-box !important;'>《关于明确增值税小规模纳税人</span></section><section style='outline: 0px; max-width: 100%; text-align: center; visibility: visible; box-sizing: border-box !important;'><span style='outline: 0px; max-width: 100%; font-size: 16px; visibility: visible; box-sizing: border-box !important;'>减免增值税等政策的公告》</span></section><section style='outline: 0px; max-width: 100%; text-align: center; visibility: visible; box-sizing: border-box !important;'><span style='outline: 0px; max-width: 100%; font-size: 16px; visibility: visible; box-sizing: border-box !important;'>↓↓↓</span></section><section data-role="paragraph" style='outline: 0px; max-width: 100%; visibility: visible; box-sizing: border-box !important;'><section data-tools="135编辑器" data-id="120051" style='outline: 0px; max-width: 100%; visibility: visible; box-sizing: border-box !important;'><section style='margin: 10px auto; outline: 0px; max-width: 100%; visibility: visible; box-sizing: border-box !important;'><section style='padding: 8px; outline: 0px; max-width: 100%; border-width: 1px; border-style: solid; border-color: rgb(141, 179, 226); visibility: visible; box-sizing: border-box !important;'><section hm_fix="449:724" style='padding: 30px 25px; outline: 0px; max-width: 100%; background-color: rgb(250, 250, 250); visibility: visible; box-sizing: border-box !important;'><section style='outline: 0px; max-width: 100%; text-align: justify; line-height: 1.75em; background: transparent; visibility: visible; box-sizing: border-box !important;'><section style='outline: 0px; max-width: 100%; line-height: 1.75em; text-indent: 0em; visibility: visible; box-sizing: border-box !important;'><span style='outline: 0px; max-width: 100%; color: rgb(51, 51, 51); font-size: 16px; letter-spacing: 2px; text-decoration-style: solid; text-decoration-color: rgb(51, 51, 51); visibility: visible; box-sizing: border-box !important;'>一、自2023年1月1日至2023年12月31日，</span><span style='outline: 0px; max-width: 100%; font-size: 16px; letter-spacing: 2px; text-decoration-style: solid; text-decoration-color: rgb(51, 51, 51); color: rgb(61, 170, 214); visibility: visible; box-sizing: border-box !important;'><strong style='outline: 0px; max-width: 100%; visibility: visible; box-sizing: border-box !important;'>对月销售额10万元以下（含本数）的增值税小规模纳税人，免征增值税。</strong></span></section><p style='margin-top: 16px; outline: 0px; max-width: 100%; line-height: 1.75em; text-indent: 0em; visibility: visible; box-sizing: border-box !important;'><span style='outline: 0px; max-width: 100%; color: rgb(51, 51, 51); font-size: 16px; letter-spacing: 2px; text-decoration-style: solid; text-decoration-color: rgb(51, 51, 51); visibility: visible; box-sizing: border-box !important;'>二、自2023年1月1日至2023年12月31日，增值税小规模纳税人适用3%征收率的应税销售收入，</span><strong style='outline: 0px; max-width: 100%; visibility: visible; box-sizing: border-box !important;'><span style='outline: 0px; max-width: 100%; font-size: 16px; letter-spacing: 2px; text-decoration-style: solid; text-decoration-color: rgb(51, 51, 51); color: rgb(61, 170, 214); visibility: visible; box-sizing: border-box !important;'>减按1%征收率征收增值税；</span></strong><span style='outline: 0px; max-width: 100%; color: rgb(51, 51, 51); font-size: 16px; letter-spacing: 2px; text-decoration-style: solid; text-decoration-color: rgb(51, 51, 51); visibility: visible; box-sizing: border-box !important;'>适用3%预征率的预缴增值税项目，减按1%预征率预缴增值税。</span></p><p style='margin-top: 16px; outline: 0px; max-width: 100%; line-height: 1.75em; text-indent: 0em; visibility: visible; box-sizing: border-box !important;'><span style='outline: 0px; max-width: 100%; font-size: 16px; letter-spacing: 2px; text-indent: 0em; background-color: transparent; visibility: visible; box-sizing: border-box !important;'>三、自2023年1月1日至2023年12月31日，增值税加计抵减政策按照以下规定执行：</span></p><p style='margin-top: 8px; outline: 0px; max-width: 100%; line-height: 1.75em; text-indent: 0em; visibility: visible; box-sizing: border-box !important;'><strong style='outline: 0px; max-width: 100%; visibility: visible; box-sizing: border-box !important;'><span style='outline: 0px; max-width: 100%; font-size: 16px; letter-spacing: 2px; text-decoration-style: solid; text-decoration-color: rgb(51, 51, 51); color: rgb(61, 170, 214); visibility: visible; box-sizing: border-box !important;'>（一）允许生产性服务业纳税人按照当期可抵扣进项税额加计5%抵减应纳税额。</span></strong><span style='outline: 0px; max-width: 100%; color: rgb(51, 51, 51); font-size: 16px; letter-spacing: 2px; text-decoration-style: solid; text-decoration-color: rgb(51, 51, 51); visibility: visible; box-sizing: border-box !important;'>生产性服务业纳税人，是指提供邮政服务、电信服务、现代服务、生活服务取得的销售额占全部销售额的比重超过50%的纳税人。</span></p><p style='margin-top: 8px; outline: 0px; max-width: 100%; line-height: 1.75em; text-indent: 0em; visibility: visible; box-sizing: border-box !important;'><strong style='outline: 0px; max-width: 100%; visibility: visible; box-sizing: border-box !important;'><span style='outline: 0px; max-width: 100%; font-size: 16px; letter-spacing: 2px; text-indent: 0em; background-color: transparent; color: rgb(61, 170, 214); visibility: visible; box-sizing: border-box !important;'>（二）允许生活性服务业纳税人按照当期可抵扣进项税额加计10%抵减应纳税额。</span></strong><span style='outline: 0px; max-width: 100%; font-size: 16px; letter-spacing: 2px; text-indent: 0em; background-color: transparent; visibility: visible; box-sizing: border-box !important;'>生活性服务业纳税人，是指提供生活服务取得的销售额占全部销售额的比重超过50%的纳税人。</span></p><p style='margin-top: 8px; outline: 0px; max-width: 100%; line-height: 1.75em; text-indent: 0em; visibility: visible; box-sizing: border-box !important;'><span style='outline: 0px; max-width: 100%; font-size: 16px; letter-spacing: 2px; text-indent: 0em; background-color: transparent; visibility: visible; box-sizing: border-box !important;'>（三）纳税人适用加计抵减政策的其他有关事项，按照《财政部 税务总局 海关总署关于深化增值税改革有关政策的公告》（财政部税务总局 海关总署公告2019年第39号）、《财政部 税务总局关于明确生活性服务业增值税加计抵减政策的公告》（财政部税务总局公告2019年第87号）等有关规定执行。</span></p><p style='margin-top: 16px; outline: 0px; max-width: 100%; line-height: 1.75em; text-indent: 0em; visibility: visible; box-sizing: border-box !important;'><span style='outline: 0px; max-width: 100%; color: rgb(51, 51, 51); font-size: 16px; letter-spacing: 2px; text-decoration-style: solid; text-decoration-color: rgb(51, 51, 51); visibility: visible; box-sizing: border-box !important;'>四、按照本公告规定，应予减免的增值税，</span><span style='outline: 0px; max-width: 100%; font-size: 16px; letter-spacing: 2px; text-decoration-style: solid; text-decoration-color: rgb(51, 51, 51); color: rgb(61, 170, 214); visibility: visible; box-sizing: border-box !important;'><strong style='outline: 0px; max-width: 100%; visibility: visible; box-sizing: border-box !important;'>在本公告下发前已征收的，可抵减纳税人以后纳税期应缴纳税款或予以退还。</strong></span></p></section></section></section></section></section></section></section></section><section style='outline: 0px; max-width: 100%; letter-spacing: 0.544px; text-align: center; visibility: visible; box-sizing: border-box !important;'><span class="wxart_image" wx-style='display:inline-block;outline: 0px;letter-spacing: 0.544px;font-size: 16px;text-indent: 2em;font-family: 微软雅黑;text-align: left;display: inline;box-sizing: border-box !important;overflow-wrap: break-word !important;visibility: visible !important;width: 677px !important;'></span></section><section style='outline: 0px; max-width: 100%; letter-spacing: 0.544px; font-size: 16px; font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; visibility: visible; box-sizing: border-box !important;'><section style='outline: 0px; max-width: 100%; box-sizing: border-box; letter-spacing: 0.544px; border-width: 0px; border-style: none; border-color: initial; visibility: visible;'><section style='outline: 0px; max-width: 100%; box-sizing: border-box; border-width: 0px; border-style: none; border-color: initial; visibility: visible;'><section style='outline: 0px; max-width: 100%; line-height: 2em; visibility: visible; box-sizing: border-box !important;'><section style='outline: 0px; max-width: 100%; display: inline-block; visibility: visible; box-sizing: border-box !important;'><section style='outline: 0px; max-width: 100%; box-sizing: border-box; border-width: 0px; border-style: none; border-color: initial; visibility: visible;'><section style='outline: 0px; max-width: 100%; visibility: visible; box-sizing: border-box !important;'><section style='outline: 0px; max-width: 100%; display: inline-block; visibility: visible; box-sizing: border-box !important;'><section style='outline: 0px; max-width: 100%; letter-spacing: 0.544px; visibility: visible; box-sizing: border-box !important;'><section data-color="#cc3f0a" data-custom="#cc3f0a" style='outline: 0px; max-width: 100%; box-sizing: border-box; letter-spacing: 0.544px; border-width: 0px; border-style: none; border-color: initial; visibility: visible;'><p style='outline: 0px; max-width: 100%; visibility: visible; box-sizing: border-box !important;'><span style='outline: 0px; max-width: 100%; font-size: 17px; visibility: visible; letter-spacing: normal; box-sizing: border-box !important;'>来源：湖北发布</span></p></section></section></section></section></section></section></section></section></section></section></div><p></p>
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