China has decided to extend several favorable measures, including lending support and tax reduction, for micro and small firms to boost their growth.
 

Taxpayers with monthly sales revenue of no more than 100,000 yuan (about 14,000 U.S. dollars) will continue to be exempt from value-added tax, according to statements jointly released by the Ministry of Finance and the State Taxation Administration on Wednesday.
 

Meanwhile, for micro and small firms and self-employed households that currently enjoy a 1% favorable value-added tax rate, reduced from 3%, the policy will remain in effect.
 

Relevant financial support will also be maintained. Lender income stemming from loan interest and guarantee fees related to such small business entities will remain free from value-added tax, and their loan contracts will continue to be exempt from stamp duty.
 

All the policies mentioned above will be effective until the end of 2027, the statements said.
 

我国多项税收优惠政策延续优化至2027年底

记者2日从财政部获悉，财政部、国家税务总局发布多则公告，明确延续优化多项税收优惠政策。
 

根据公告，为进一步支持小微企业和个体工商户发展，延续小规模纳税人增值税减免政策至2027年12月31日。自2023年1月1日至2027年12月31日，对个体工商户年应纳税所得额不超过200万元的部分，减半征收个人所得税；对增值税小规模纳税人、小型微利企业和个体工商户减半征收资源税（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）、耕地占用税和教育费附加、地方教育附加。对小型微利企业减按25%计算应纳税所得额，按20%的税率缴纳企业所得税政策，延续执行至2027年12月31日。
 

为继续加大对小微企业的支持力度，推动缓解融资难、融资贵问题，公告称，对金融机构向小型企业、微型企业及个体工商户发放小额贷款取得的利息收入，免征增值税；对金融机构与小型企业、微型企业签订的借款合同免征印花税。
 

此外，两部门还发布了关于延续执行创业投资企业和天使投资个人投资初创科技型企业有关政策条件的公告，关于延续执行农户、小微企业和个体工商户融资担保增值税政策的公告等。相关政策均执行至2027年12月31日。

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