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　　<strong>部分小微企業(yè)放棄享受稅收優(yōu)惠原因?yàn)楹?/strong></p><p> 　　財(cái)政部、國(guó)家稅務(wù)總局出臺(tái)了《暫免征收部分小微企業(yè)增值稅和營(yíng)業(yè)稅的通知》(財(cái)稅〔2013〕52號(hào))，規(guī)定對(duì)月銷售額、營(yíng)業(yè)額不超過2萬(wàn)元的企業(yè)或非企業(yè)性單位，暫免征收增值稅、營(yíng)業(yè)稅。</p><p> 　　北京市朝陽(yáng)區(qū)地稅局對(duì)1665戶企業(yè)調(diào)查發(fā)現(xiàn)，企業(yè)放棄享受稅收優(yōu)惠的原因主要有以下三個(gè)方面：</p><p> 　　(一)“小微企業(yè)”認(rèn)定標(biāo)準(zhǔn)不統(tǒng)一，影響政策落實(shí)。</p><p> 　　目前對(duì)“小微企業(yè)”的認(rèn)定有三種標(biāo)準(zhǔn)。</p><p> 　　一是行業(yè)劃分中的“小微企業(yè)”認(rèn)定。2011年7月4日，工信部會(huì)同國(guó)家統(tǒng)計(jì)局、發(fā)改委、財(cái)政部、銀監(jiān)會(huì)等部門聯(lián)合發(fā)布了《關(guān)于印發(fā)中小企業(yè)劃型標(biāo)準(zhǔn)規(guī)定的通知》(工信部聯(lián)企業(yè)[2011]300號(hào))，根據(jù)企業(yè)從業(yè)人員、營(yíng)業(yè)收入和資產(chǎn)總額等指標(biāo)，結(jié)合行業(yè)特點(diǎn)確定劃型標(biāo)準(zhǔn)，將中小企業(yè)劃分為中型、小型和微型三種類型;</p><p> 　　二是稅法上的“小型微利企業(yè)”概念，指符合《中華人民共和國(guó)企業(yè)所得稅法》及其《中華人民共和國(guó)企業(yè)所得稅法實(shí)施條例》以及相關(guān)稅收政策規(guī)定的從事國(guó)家非限制和禁止行業(yè)，年度應(yīng)納稅所得額不超過30萬(wàn)元，工業(yè)企業(yè)從業(yè)人數(shù)不超過100人，資產(chǎn)總額不超過3000萬(wàn)元，其他企業(yè)從業(yè)人數(shù)不超過80人，資產(chǎn)總額不超過1000萬(wàn)元的企業(yè);</p><p> 　　三是會(huì)計(jì)準(zhǔn)則中的“小企業(yè)”規(guī)定?！缎∑髽I(yè)會(huì)計(jì)準(zhǔn)則》第二條，將“小企業(yè)”界定為在中華人民共和國(guó)境內(nèi)設(shè)立的，同時(shí)滿足不承擔(dān)社會(huì)公眾責(zé)任、經(jīng)營(yíng)規(guī)模較小和既不是企業(yè)集團(tuán)的母公司也不是子公司三個(gè)條件的企業(yè)，其中“經(jīng)營(yíng)規(guī)模較小”是指符合《中小企業(yè)劃型標(biāo)準(zhǔn)規(guī)定》的小型企業(yè)或微型企業(yè)標(biāo)準(zhǔn)。</p><p> 　　而通知僅對(duì)增值稅小規(guī)模納稅人和營(yíng)業(yè)稅納稅人的計(jì)稅依據(jù)設(shè)定了2萬(wàn)元(含)的免征標(biāo)準(zhǔn)。具體哪些企業(yè)可以享受并沒有明確規(guī)定，是否只有年應(yīng)納稅所得額、從業(yè)人數(shù)、資產(chǎn)總額符合企業(yè)所得稅法中的認(rèn)定標(biāo)準(zhǔn)才能享受相應(yīng)的稅收優(yōu)惠政策，給企業(yè)在執(zhí)行中造成了困擾。</p><p> 　　(二)稅收優(yōu)惠幅度力度不足，覆蓋面較窄。</p><p> 　　從統(tǒng)計(jì)數(shù)據(jù)中可以看出，享受優(yōu)惠政策的企業(yè)主要集中在生活服務(wù)業(yè)，如餐飲、美容美發(fā)、保潔、培訓(xùn)等行業(yè)，而金融、建筑、制造等行業(yè)，基本沒有符合減稅條件的，難以享受到國(guó)家扶持政策。這種情況的產(chǎn)生主要是因?yàn)?ldquo;月營(yíng)業(yè)額不超過2萬(wàn)元的”的減稅標(biāo)準(zhǔn)過低。以企業(yè)月收入2萬(wàn)元計(jì)算，一年的收入僅為24萬(wàn)元。而按照《中小企業(yè)劃型標(biāo)準(zhǔn)規(guī)定》，軟件和信息技術(shù)業(yè)、農(nóng)林牧漁的小微企業(yè)標(biāo)準(zhǔn)是最低的：“年?duì)I業(yè)收入50萬(wàn)元以上為小型企業(yè)，50萬(wàn)元以下為微利企業(yè)”?？梢?，年收入24萬(wàn)元的標(biāo)準(zhǔn)明顯偏低。</p><p> 　　另外，“月營(yíng)業(yè)額不超過2萬(wàn)元”，按照服務(wù)業(yè)稅率5%計(jì)算，帶來(lái)的稅收優(yōu)惠不足1000元，扶持效果并不明顯，對(duì)企業(yè)的發(fā)展沒有實(shí)質(zhì)性影響，導(dǎo)致企業(yè)自動(dòng)放棄享受免稅政策。</p><p> 　　(三)小微企業(yè)對(duì)優(yōu)惠政策不十分了解。</p><p> 　　目前我國(guó)大部分小微企業(yè)仍為家族企業(yè)，管理方式也多為家族式管理，會(huì)計(jì)多為兼職人員，即使是全職人員，也更換頻繁，流動(dòng)性較大，無(wú)論是企業(yè)主還是企業(yè)財(cái)務(wù)人員，對(duì)稅收政策的了解、關(guān)注度均不夠。個(gè)別企業(yè)雖然聘請(qǐng)社會(huì)中介機(jī)構(gòu)代理納稅服務(wù)，但總體而言，中介服務(wù)機(jī)構(gòu)的職能和責(zé)任發(fā)揮不到位。而稅務(wù)機(jī)關(guān)對(duì)小微企業(yè)的管理方式比較單一，極少舉辦針對(duì)小微企業(yè)優(yōu)惠政策的專門培訓(xùn)輔導(dǎo)，使很多獲取信息渠道狹窄的小微企業(yè)無(wú)從獲知政策規(guī)定。</p><p> 　　通過調(diào)研，北京市朝陽(yáng)區(qū)地稅局建議，稅務(wù)機(jī)關(guān)應(yīng)梳理、整合現(xiàn)有稅收政策，制定統(tǒng)一行業(yè)標(biāo)準(zhǔn)，使得同等條件下的小微企業(yè)，無(wú)論登記注冊(cè)類型是什么，無(wú)論涉及何種稅種，都可以享受同等程度的稅收優(yōu)惠。</p><p> 　　建議：由于區(qū)域經(jīng)濟(jì)發(fā)展不平衡，小微企業(yè)的免征營(yíng)業(yè)稅的月營(yíng)業(yè)額不應(yīng)當(dāng)絕對(duì)化，應(yīng)適當(dāng)考慮地區(qū)經(jīng)濟(jì)發(fā)展的實(shí)際水平進(jìn)行科學(xué)的測(cè)算、分析。簡(jiǎn)化辦稅流程，加強(qiáng)稅收優(yōu)惠政策的宣傳和政策解讀，為小微企業(yè)提供納稅咨詢、辦稅輔導(dǎo)、人才培訓(xùn)等多方位服務(wù)，切實(shí)為他們帶來(lái)實(shí)實(shí)在在的優(yōu)惠。</p><p> 　　以上就是小編整理的部分小微企業(yè)放棄享受稅收優(yōu)惠原因?yàn)楹蜗嚓P(guān)資料，希望能幫助到大家。</p> </div> <div id="tmyyfroktkho" 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