為進(jìn)一步支持個(gè)體工商戶發(fā)展，國(guó)家提高了政策優(yōu)惠力度。自2023年1月1日至2027年12月31日，將個(gè)體工商戶減半征收個(gè)人所得稅的年應(yīng)納稅所得額范圍，由不超過(guò)100萬(wàn)元提高為不超過(guò)200萬(wàn)元。同時(shí)，延續(xù)小規(guī)模納稅人增值稅減免政策至2027年底。

Chinese authorities are stepping up support for micro, small and medium-sized enterprises as well as self-employed individuals by extending and improving a series of preferential tax and fee policies amid broader efforts to drive development of the private sector.

中國(guó)政府部門正在加大對(duì)中小微企業(yè)及個(gè)體工商戶的支持，將一系列稅費(fèi)優(yōu)惠政策延期和優(yōu)化，著力推動(dòng)民營(yíng)經(jīng)濟(jì)的發(fā)展。

According to several statements jointly released by the Ministry of Finance and the State Taxation Administration on Wednesday, for MSMEs and self-employed individuals with an annual taxable income of less than 2 million yuan ($280,000), personal income tax can be halved. They can also enjoy a 1 percent favorable value-added tax rate, down from 3 percent.

財(cái)政部和稅務(wù)總局8月2日聯(lián)合下發(fā)多份公告，對(duì)個(gè)體工商戶年應(yīng)納稅所得額不超過(guò)200萬(wàn)元的部分，減半征收個(gè)人所得稅。同時(shí)，增值稅小規(guī)模納稅人適用3%征收率的應(yīng)稅銷售收入，減按1%征收率征收增值稅。

Also, taxpayers with a monthly sales revenue of no more than 100,000 yuan will continue to be exempt from value-added taxes.

此外，對(duì)月銷售額不超過(guò)10萬(wàn)元的增值稅小規(guī)模納稅人繼續(xù)免征增值稅。

Lending income stemming from loan interest and guarantee fees related to such small business entities will remain free from value-added taxation. All the above-mentioned policies will be effective until the end of 2027, the statements said.

公告稱，對(duì)金融機(jī)構(gòu)向小型企業(yè)、微型企業(yè)和個(gè)體工商戶發(fā)放小額貸款取得的利息收入，符合相關(guān)條件的免征增值稅。納稅人為小型企業(yè)、微型企業(yè)及個(gè)體工商戶借款等提供融資擔(dān)保取得的擔(dān)保費(fèi)收入，免征增值稅。以上提到的減免增值稅政策將延續(xù)至2027年底。

Xu Wen, a researcher at the Chinese Academy of Fiscal Sciences, said: "Most of the policies released this time are a continuation of the preferential policies that were supposed to expire at the end of this year. Extending and optimizing such policies shows the country's stronger support for MSMEs and self-employed individuals."

中國(guó)財(cái)政科學(xué)研究院研究員許文表示：“此次發(fā)布的多數(shù)政策是對(duì)今年底到期的優(yōu)惠政策進(jìn)行延續(xù)，一些政策在此前政策基礎(chǔ)上進(jìn)行優(yōu)化完善，部分政策進(jìn)一步加大支持力度。”

Li Xuhong, director of the academic committee at the Beijing National Accounting Institute, pointed out that such policies will further ease burdens facing MSMEs and self-employed individuals.

北京國(guó)家會(huì)計(jì)學(xué)院學(xué)術(shù)委員會(huì)主任李旭紅認(rèn)為，這些政策將進(jìn)一步減輕中小微企業(yè)和個(gè)體工商戶的負(fù)擔(dān)。

Li said a taxpayer with an annual taxable income of 5 million yuan and now enjoying a favorable value-added tax rate decline from 3 percent to 1 percent can save at least 100,000 yuan per year.

李旭紅指出，以小規(guī)模納稅人年應(yīng)稅收入為500萬(wàn)元、適用征收率為3%為例，由于減按1%征收率征收增值稅，一年可節(jié)省10萬(wàn)元增值稅。

"Such efforts will greatly boost the vitality and improve operating conditions of MSMEs and self-employed individuals. It will in turn drive them to offer more jobs and promote the development of the private economy," Li added.

李旭紅表示：“一系列稅費(fèi)優(yōu)惠政策形成合力，有望助力小微企業(yè)、個(gè)體工商戶活力提升，改善企業(yè)經(jīng)營(yíng)狀況，充分吸納就業(yè)。”

In China, private companies, most of which are smaller businesses, contribute nearly 50 percent of the nation's tax revenue and produce 60 percent of GDP. They also account for 70 percent of the nation's technological innovation and 80 percent of urban employment, said the Ministry of Industry and Information Technology.

工業(yè)和信息化部指出，我國(guó)民營(yíng)經(jīng)濟(jì)貢獻(xiàn)了50%的稅收、60%的國(guó)內(nèi)生產(chǎn)總值、70%的技術(shù)創(chuàng)新成果、80%的城鎮(zhèn)勞動(dòng)就業(yè)。我國(guó)民營(yíng)企業(yè)中多數(shù)為中小企業(yè)。

In addition, the newly unveiled measures also allow the country to extend favorable taxation policies to venture capital firms and individual angel investors making investments in tech startups till the end of 2027.

新發(fā)布的公告還提出，將對(duì)創(chuàng)業(yè)投資企業(yè)和天使投資個(gè)人投資初創(chuàng)科技型企業(yè)的稅收優(yōu)惠政策延續(xù)至2027年底。

Under the policies, investors that acquire stakes in tech startups at the seeding or early stage, and which remain invested for two or more years, can deduct 70 percent of their investment amount from their taxable income.

根據(jù)這一政策，公司制創(chuàng)業(yè)投資企業(yè)采取股權(quán)投資方式直接投資于種子期、初創(chuàng)期科技型企業(yè)滿2年（24個(gè)月）的，可以按照投資額的70%在股權(quán)持有滿2年的當(dāng)年抵扣該公司制創(chuàng)業(yè)投資企業(yè)的應(yīng)納稅所得額。

英文來(lái)源：中國(guó)日?qǐng)?bào)

翻譯&編輯：丹妮