本周提醒来了！阶段性降低失业保险、工伤保险费率延续实施

>详细阅读："]],["a",{"href":"http://www.gov.cn/zhengce/zhengceku/2023-03/31/content_5749452.htm","uuid":"lfzfkys21tm43de9dcl"},["span",{"data-type":"text"},["span",{"data-type":"leaf"},"阶段性降低失业保险、工伤保险费率政策延长至2024年底！"]]],["span",{"data-type":"text"},["span",{"data-type":"leaf"},""]]],["p",{"ind":{},"spacing":{},"uuid":"lfzfkys3eu2ygm9z3eg"},["span",{"data-type":"text"},["span",{"bold":true,"color":"rgb(51, 51, 51)","data-type":"leaf"},""]]],["p",{"ind":{},"spacing":{},"uuid":"lfzknfo196cb3wx16zn"},["span",{"data-type":"text"},["span",{"bold":true,"color":"rgb(51, 51, 51)","data-type":"leaf"},"小微企业、个体工商户所得税有优惠"]]],["p",{"ind":{},"spacing":{},"uuid":"lfzfkys37i7hjkco6p7"},["span",{"data-type":"text"},["span",{"color":"rgb(51, 51, 51)","data-type":"leaf"},"2023年1月1日至2024年12月31日，对小型微利企业年应纳税所得额不超过100万元的部分，减按25%计入应纳税所得额，按20%的税率缴纳企业所得税；对个体工商户年应纳税所得额不超过100万元的部分，在现行优惠政策基础上，减半征收个人所得税。"]]],["p",{"ind":{},"spacing":{},"uuid":"lfzfkys3dw0z4u0s0g"},["span",{"data-type":"text"},["span",{"color":"rgb(51, 51, 51)","data-type":"leaf"},">>详细阅读："]],["a",{"href":"http://www.gov.cn/zhengce/zhengceku/2023-03/27/content_5748507.htm","uuid":"lfzfkys3fxz91c06b1"},["span",{"data-type":"text"},["span",{"data-type":"leaf"},"最新！小微企业、个体工商户所得税优惠政策明确"]]],["span",{"data-type":"text"},["span",{"data-type":"leaf"},""]]],["p",{"ind":{},"spacing":{},"uuid":"lfzfkys4pra9kfmhlqg"},["span",{"data-type":"text"},["span",{"bold":true,"color":"rgb(51, 51, 51)","data-type":"leaf"},""]]],["p",{"ind":{},"spacing":{},"uuid":"lfzknd7mya9ij6zjm5"},["span",{"data-type":"text"},["span",{"bold":true,"color":"rgb(51, 51, 51)","data-type":"leaf"},"延长煤炭零进口暂定税率实施期限"]]],["p",{"ind":{},"spacing":{},"uuid":"lfzfkys4nsldls67wf"},["span",{"data-type":"text"},["span",{"color":"rgb(51, 51, 51)","data-type":"leaf"},"为支持国内煤炭安全稳定供应，国务院关税税则委员会按程序决定，自2023年4月1日至2023年12月31日，继续对煤炭实施税率为零的进口暂定税率。"]]],["p",{"ind":{},"spacing":{},"uuid":"lfzkn9k2u385cqeddl"},["span",{"data-type":"text"},["span",{"color":"rgb(0, 0, 0)","data-type":"leaf"},">>"],["span",{"color":"rgb(51, 51, 51)","data-type":"leaf"},"详细阅读："]],["a",{"href":"http://www.gov.cn/xinwen/2023-03/26/content_5748335.htm","uuid":"lfzfkys4bf7vyae5ss9"},["span",{"data-type":"text"},["span",{"data-type":"leaf"},"国务院关税税则委员会关于延长煤炭零进口暂定税率实施期限的公告"]]],["span",{"data-type":"text"},["span",{"data-type":"leaf"},""]]],["p",{"ind":{},"spacing":{},"uuid":"lfzfkys5z4mi9j1yxca"},["span",{"data-type":"text"},["span",{"bold":true,"color":"rgb(51, 51, 51)","data-type":"leaf"},""]]],["p",{"ind":{},"spacing":{},"uuid":"lfzknas9r3cfpj7cbki"},["span",{"data-type":"text"},["span",{"bold":true,"color":"rgb(51, 51, 51)","data-type":"leaf"},"进一步完善研发费用税前加计扣除政策"]]],["p",{"ind":{},"spacing":{},"uuid":"lfzfkys54i4xyone3yh"},["span",{"data-type":"text"},["span",{"color":"rgb(51, 51, 51)","data-type":"leaf"},"为进一步激励企业加大研发投入，更好地支持科技创新，企业开展研发活动中实际发生的研发费用，未形成无形资产计入当期损益的，在按规定据实扣除的基础上，自2023年1月1日起，再按照实际发生额的100%在税前加计扣除；形成无形资产的，自2023年1月1日起，按照无形资产成本的200%在税前摊销。"]]],["p",{"ind":{},"spacing":{},"uuid":"lfzfkys566q22ak2u3a"},["span",{"data-type":"text"},["span",{"color":"rgb(0, 0, 0)","data-type":"leaf"},">>"],["span",{"color":"rgb(51, 51, 51)","data-type":"leaf"},"详细阅读："]],["a",{"href":"http://www.gov.cn/zhengce/zhengceku/2023-03/28/content_5748747.htm","uuid":"lfzfkys5jbs3i6os8h"},["span",{"data-type":"text"},["span",{"data-type":"leaf"},"财政部、税务总局进一步完善研发费用税前加计扣除政策"]]],["span",{"data-type":"text"},["span",{"data-type":"leaf"},""]]],["p",{"ind":{},"spacing":{},"uuid":"lfzfkys64rokgeohhm3"},["span",{"data-type":"text"},["span",{"bold":true,"color":"rgb(51, 51, 51)","data-type":"leaf"},""]]],["p",{"ind":{},"spacing":{},"uuid":"lfzkn88u0owna4awy1k8"},["span",{"data-type":"text"},["span",{"bold":true,"color":"rgb(51, 51, 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税费优惠提醒

 

阶段性降低失业保险、工伤保险费率延续实施至2024年底

近日，人力资源社会保障部、财政部、国家税务总局发布《关于阶段性降低失业保险、工伤保险费率有关问题的通知》。《通知》提出，自2023年5月1日起，继续实施阶段性降低失业保险费率至1%的政策，实施期限延长至2024年底。在省（区、市）行政区域内，单位及个人的费率应当统一，个人费率不得超过单位费率。自2023年5月1日起，按照有关实施条件，继续实施阶段性降低工伤保险费率政策，实施期限延长至2024年底。

>>详细阅读：阶段性降低失业保险、工伤保险费率政策延长至2024年底！

 

小微企业、个体工商户所得税有优惠

 

2023年1月1日至2024年12月31日，对小型微利企业年应纳税所得额不超过100万元的部分，减按25%计入应纳税所得额，按20%的税率缴纳企业所得税；对个体工商户年应纳税所得额不超过100万元的部分，在现行优惠政策基础上，减半征收个人所得税。

>>详细阅读：最新！小微企业、个体工商户所得税优惠政策明确

 

延长煤炭零进口暂定税率实施期限

 

为支持国内煤炭安全稳定供应，国务院关税税则委员会按程序决定，自2023年4月1日至2023年12月31日，继续对煤炭实施税率为零的进口暂定税率。

>>详细阅读：国务院关税税则委员会关于延长煤炭零进口暂定税率实施期限的公告

 

进一步完善研发费用税前加计扣除政策

 

为进一步激励企业加大研发投入，更好地支持科技创新，企业开展研发活动中实际发生的研发费用，未形成无形资产计入当期损益的，在按规定据实扣除的基础上，自2023年1月1日起，再按照实际发生额的100%在税前加计扣除；形成无形资产的，自2023年1月1日起，按照无形资产成本的200%在税前摊销。

>>详细阅读：财政部、税务总局进一步完善研发费用税前加计扣除政策

 

物流企业大宗商品仓储设施用地城镇土地使用税优惠政策继续实施

 

为促进物流业健康发展，继续实施物流企业大宗商品仓储设施用地城镇土地使用税优惠政策。自2023年1月1日起至2027年12月31日止，对物流企业自有（包括自用和出租）或承租的大宗商品仓储设施用地，减按所属土地等级适用税额标准的50%计征城镇土地使用税。

>>详细阅读：物流企业大宗商品仓储设施用地城镇土地使用税优惠政策继续实施