Port communication2025New corporate tax policies， 小微企业新一轮减税来了 2025企业税收新政策， 小微企业新一轮减税来了 1月9日，Premier Li Keqiang chaired an executive meeting of the State Council，Decided to launch another batch of inclusive tax reduction measures for small and micro enterprises;At the same time, it is planned to speed up the issuance and make good use of local government special bonds.，Support the construction of projects under construction and projects that make up for shortcomings and drive the expansion of consumption。
The meeting proposed 5 specific measures to reduce the burden on small and micro enterprises，The implementation period is tentatively scheduled for three years，It is estimated that the burden on small and micro enterprises can be reduced by approximately 200 billion yuan each year.。
2025新税收政策 尤其值得一提的是，会议决定，大幅放宽可享受所得税优惠的小型微利企业标准，对其年应纳税所得额不超过100万元、100The portion from RMB 10,000 to RMB 3 million，25% mortgage reduction respectively、50%Included in taxable income，Reduce tax burden to 5% and 10%。This preferential policy will cover more than 95% of taxpayers，98% of them are private enterprises。
税收优惠政策范围扩大 《每日经济新闻》记者注意到，此前在2025年7月，Ministry of Finance、国家税务总局曾发布《关于进一步扩大小型微利企业所得税优惠政策范围的通知》，Increase the annual taxable income limit for small and low-profit enterprises from 500,000 yuan to 1 million yuan，对年应纳税所得额低于100万元(含100万元)的小型微利企业，The income is included in the taxable income at a reduced rate of 50%，Pay corporate income tax at a rate of 20%。
this time，国务院常务会议再次扩大该税收优惠政策范围。Enterprises that originally enjoyed 50% tax reduction，A 25% reduction can be included in the taxable income;同时年应纳税所得额在100万元到300万元的可以享受减半征收。这可以使企业的税负降至5%和10%。
What's more important，这一措施也使前期政策优惠的覆盖范围大大拓宽，能够覆盖95%以上的纳税企业，98% of them are private enterprises。also，此次会议还提出，Mainly including small and micro enterprises、Individual businesses and other individual small-scale taxpayers，Raise the value-added tax threshold from monthly sales of 30,000 yuan to 100,000 yuan。
会议还确定了一些地方优惠举措，允许各省(district、city)政府对增值税小规模纳税人，Resource tax reduction within 50% range、urban maintenance and construction tax、stamp duty、urban land use tax、Local taxes such as farmland occupation tax and education surcharges, etc.。also，为弥补因减税降费形成的地方财力缺口，The central government will increase general transfer payments to local governments。
社科院财经战略研究院财政研究室副主任何代欣向《每日经济新闻》记者表示，此次减税政策持续升级，是一套组合式的政策部署，减税力度大于以往。此次会议特别提出，对于减税形成的财政压力，中央将加大财政支持。
Expectations for tax cuts and fee reductions are increasing，Most small and micro businesses will benefit from tax and fee reduction policies，The economic situation is more complex、When employment pressure is high，These measures will help stabilize business operations、Guaranteeing employment has a very positive effect。 减税降费措施还能够惠及投资人群体。
此次会议指出，将扩展投资初创科技型企业享受优惠政策的范围，Allow venture capital companies and individual angel investors who invest in such companies to have more tax incentives。
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