“大众创业、万众创新”税收优惠政策指引汇编一、企业初创期税收优惠......................................................................................................1（一）小微企业税收优惠...................................................................................................11.个体工商户和个人增值税起征点政策........................................................................1【享受主体】..................................................................................................................1【优惠内容】..................................................................................................................1【享受条件】..................................................................................................................1【政策依据】..................................................................................................................22.企业或非企业性单位销售额未超限免征增值税........................................................2【享受主体】..................................................................................................................2【优惠内容】..................................................................................................................2【享受条件】..................................................................................................................2【政策依据】..................................................................................................................33.增值税小规模纳税人销售额未超限免征增值税........................................................3【享受主体】..................................................................................................................3【优惠内容】..................................................................................................................3【享受条件】..................................................................................................................4【政策依据】..................................................................................................................44.小型微利企业减免企业所得税....................................................................................5【享受主体】..................................................................................................................5【优惠内容】..................................................................................................................5【享受条件】..................................................................................................................5【政策依据】..................................................................................................................65.重点行业小型微利企业固定资产加速折旧................................................................6【享受主体】..................................................................................................................6【优惠内容】..................................................................................................................7【享受条件】..................................................................................................................8【政策依据】..................................................................................................
