周知身边小伙伴：符合相关条件，这些费可以免征

<p style="margin-top: 0px;margin-bottom: 0px;padding: 0px;outline: 0px;max-width: 100%;clear: both;min-height: 1em;color: rgb(51, 51, 51);font-family: -apple-system, BlinkMacSystemFont, &#39;Helvetica Neue&#39;, &#39;PingFang SC&#39;, &#39;Hiragino Sans GB&#39;, &#39;Microsoft YaHei UI&#39;, &#39;Microsoft YaHei&#39;, Arial, sans-serif;font-size: 17px;letter-spacing: 0.544px;text-align: justify;white-space: normal;background-color: rgb(255, 255, 255);box-sizing: border-box !important;overflow-wrap: break-word !important">近年来，党中央、国务院高度重视小微企业、个体工商户发展，出台了一系列税费支持政策，持续加大减税降费力度。为便利小微企业和个体工商户及时了解适用税费优惠政策，税务总局对针对小微企业和个体工商户的税费优惠政策进行了梳理，今天带你了解：<span style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;color: rgb(123, 12, 0)"><strong style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important">符合条件的企业暂免征收残疾人就业保障金、符合条件的缴纳义务人免征有关政府性基金和符合条件的增值税小规模纳税人免征文化事业建设费</strong></span>。</p><p style="margin-top: 0px;margin-bottom: 0px;padding: 0px;outline: 0px;max-width: 100%;clear: both;min-height: 1em;color: rgb(51, 51, 51);font-family: -apple-system, BlinkMacSystemFont, &#39;Helvetica Neue&#39;, &#39;PingFang SC&#39;, &#39;Hiragino Sans GB&#39;, &#39;Microsoft YaHei UI&#39;, &#39;Microsoft YaHei&#39;, Arial, sans-serif;font-size: 17px;letter-spacing: 0.544px;text-align: justify;white-space: normal;background-color: rgb(255, 255, 255);box-sizing: border-box !important;overflow-wrap: break-word !important"><br/></p><p><section><section><section><section><p style="margin-top: 0px;margin-bottom: 0px;padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box;clear: none;min-height: 1em;overflow-wrap: break-word !important"><strong style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important">符合条件的企业暂免征收残疾人就业保障金</strong></p></section><section><section></section></section><section><section></section></section></section><section><section><p style="margin-top: 0px;margin-bottom: 0px;padding: 0px;outline: 0px;max-width: 100%;clear: both;min-height: 1em;box-sizing: border-box !important;overflow-wrap: break-word !important"><strong style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important"><span style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;font-size: 17px">【享受主体】</span></strong></p><p style="margin-top: 0px;margin-bottom: 0px;padding: 0px;outline: 0px;max-width: 100%;clear: both;min-height: 1em;box-sizing: border-box !important;overflow-wrap: break-word !important">　　</p><p style="margin-top: 0px;margin-bottom: 0px;padding: 0px;outline: 0px;max-width: 100%;clear: both;min-height: 1em;box-sizing: border-box !important;overflow-wrap: break-word !important"><span style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;font-size: 17px">　　符合条件的企业</span></p><p style="margin-top: 0px;margin-bottom: 0px;padding: 0px;outline: 0px;max-width: 100%;clear: both;min-height: 1em;box-sizing: border-box !important;overflow-wrap: break-word !important">　　</p><p style="margin-top: 0px;margin-bottom: 0px;padding: 0px;outline: 0px;max-width: 100%;clear: both;min-height: 1em;box-sizing: border-box !important;overflow-wrap: break-word !important"><strong style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important"><span style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;font-size: 17px">【优惠内容】</span></strong></p><p style="margin-top: 0px;margin-bottom: 0px;padding: 0px;outline: 0px;max-width: 100%;clear: both;min-height: 1em;box-sizing: border-box !important;overflow-wrap: break-word !important">　　</p><p style="margin-top: 0px;margin-bottom: 0px;padding: 0px;outline: 0px;max-width: 100%;clear: both;min-height: 1em;box-sizing: border-box !important;overflow-wrap: break-word !important"><span style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;font-size: 17px">　　自2020年1月1日至2022年12月31日，在职职工人数在30人（含）以下的企业，暂免征收残疾人就业保障金。</span></p><p style="margin-top: 0px;margin-bottom: 0px;padding: 0px;outline: 0px;max-width: 100%;clear: both;min-height: 1em;box-sizing: border-box !important;overflow-wrap: break-word !important">　　</p><p style="margin-top: 0px;margin-bottom: 0px;padding: 0px;outline: 0px;max-width: 100%;clear: both;min-height: 1em;box-sizing: border-box !important;overflow-wrap: break-word !important"><strong style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important"><span style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;font-size: 17px">【享受条件】</span></strong></p><p style="margin-top: 0px;margin-bottom: 0px;padding: 0px;outline: 0px;max-width: 100%;clear: both;min-height: 1em;box-sizing: border-box !important;overflow-wrap: break-word !important">　　</p><p style="margin-top: 0px;margin-bottom: 0px;padding: 0px;outline: 0px;max-width: 100%;clear: both;min-height: 1em;box-sizing: border-box !important;overflow-wrap: break-word !important"><span style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;font-size: 17px">　　企业在职职工总数在 30 人（含）以下。</span></p><p style="margin-top: 0px;margin-bottom: 0px;padding: 0px;outline: 0px;max-width: 100%;clear: both;min-height: 1em;box-sizing: border-box !important;overflow-wrap: break-word !important">　　</p><p style="margin-top: 0px;margin-bottom: 0px;padding: 0px;outline: 0px;max-width: 100%;clear: both;min-height: 1em;box-sizing: border-box !important;overflow-wrap: break-word !important"><strong style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important"><span style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;font-size: 17px">【政策依据】</span></strong></p><p style="margin-top: 0px;margin-bottom: 0px;padding: 0px;outline: 0px;max-width: 100%;clear: both;min-height: 1em;box-sizing: border-box !important;overflow-wrap: break-word !important">　　</p><p style="margin-top: 0px;margin-bottom: 0px;padding: 0px;outline: 0px;max-width: 100%;clear: both;min-height: 1em;box-sizing: border-box !important;overflow-wrap: break-word !important"><span style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;font-size: 17px">　　《财政部关于调整残疾人就业保障金征收政策的公告》（2019年第98号）第四条</span></p></section></section></section></section></p><p style="margin-top: 0px;margin-bottom: 0px;padding: 0px;outline: 0px;max-width: 100%;clear: both;min-height: 1em;color: rgb(51, 51, 51);font-family: -apple-system, BlinkMacSystemFont, &#39;Helvetica Neue&#39;, &#39;PingFang SC&#39;, &#39;Hiragino Sans GB&#39;, &#39;Microsoft YaHei UI&#39;, &#39;Microsoft YaHei&#39;, Arial, sans-serif;font-size: 17px;letter-spacing: 0.544px;text-align: justify;white-space: normal;background-color: rgb(255, 255, 255);box-sizing: border-box !important;overflow-wrap: break-word !important">　　</p><p><section><section><section><section><p style="margin-top: 0px;margin-bottom: 0px;padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box;clear: none;min-height: 1em;overflow-wrap: break-word !important"><span style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important"><strong style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important">符合条件的缴纳义务人免征有关政府性基金</strong></span></p></section><section><section></section></section><section><section></section></section></section><section><section><p style="margin-top: 0px;margin-bottom: 0px;padding: 0px;outline: 0px;max-width: 100%;clear: both;min-height: 1em;box-sizing: border-box !important;overflow-wrap: break-word !important"><strong style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important"><span style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;font-size: 17px">【享受主体】</span></strong></p><p style="margin-top: 0px;margin-bottom: 0px;padding: 0px;outline: 0px;max-width: 100%;clear: both;min-height: 1em;box-sizing: border-box !important;overflow-wrap: break-word !important">　　</p><p style="margin-top: 0px;margin-bottom: 0px;padding: 0px;outline: 0px;max-width: 100%;clear: both;min-height: 1em;box-sizing: border-box !important;overflow-wrap: break-word !important"><span style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;font-size: 17px">　　符合条件的缴纳义务人</span></p><p style="margin-top: 0px;margin-bottom: 0px;padding: 0px;outline: 0px;max-width: 100%;clear: both;min-height: 1em;box-sizing: border-box !important;overflow-wrap: break-word !important">　　</p><p style="margin-top: 0px;margin-bottom: 0px;padding: 0px;outline: 0px;max-width: 100%;clear: both;min-height: 1em;box-sizing: border-box !important;overflow-wrap: break-word !important"><strong style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important"><span style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;font-size: 17px">【优惠内容】</span></strong></p><p style="margin-top: 0px;margin-bottom: 0px;padding: 0px;outline: 0px;max-width: 100%;clear: both;min-height: 1em;box-sizing: border-box !important;overflow-wrap: break-word !important">　　</p><p style="margin-top: 0px;margin-bottom: 0px;padding: 0px;outline: 0px;max-width: 100%;clear: both;min-height: 1em;box-sizing: border-box !important;overflow-wrap: break-word !important"><span style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;font-size: 17px">　　免征教育费附加、地方教育附加、水利建设基金。</span></p><p style="margin-top: 0px;margin-bottom: 0px;padding: 0px;outline: 0px;max-width: 100%;clear: both;min-height: 1em;box-sizing: border-box !important;overflow-wrap: break-word !important">　　</p><p style="margin-top: 0px;margin-bottom: 0px;padding: 0px;outline: 0px;max-width: 100%;clear: both;min-height: 1em;box-sizing: border-box !important;overflow-wrap: break-word !important"><strong style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important"><span style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;font-size: 17px">【享受条件】</span></strong></p><p style="margin-top: 0px;margin-bottom: 0px;padding: 0px;outline: 0px;max-width: 100%;clear: both;min-height: 1em;box-sizing: border-box !important;overflow-wrap: break-word !important">　　</p><p style="margin-top: 0px;margin-bottom: 0px;padding: 0px;outline: 0px;max-width: 100%;clear: both;min-height: 1em;box-sizing: border-box !important;overflow-wrap: break-word !important"><span style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;font-size: 17px">　　按月纳税的月销售额不超过10万元，以及按季度纳税的季度销售额不超过30万元的缴纳义务人免征教育费附加、地方教育附加、水利建设基金。</span></p><p style="margin-top: 0px;margin-bottom: 0px;padding: 0px;outline: 0px;max-width: 100%;clear: both;min-height: 1em;box-sizing: border-box !important;overflow-wrap: break-word !important">　　</p><p style="margin-top: 0px;margin-bottom: 0px;padding: 0px;outline: 0px;max-width: 100%;clear: both;min-height: 1em;box-sizing: border-box !important;overflow-wrap: break-word !important"><strong style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important"><span style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;font-size: 17px">【政策依据】</span></strong></p><p style="margin-top: 0px;margin-bottom: 0px;padding: 0px;outline: 0px;max-width: 100%;clear: both;min-height: 1em;box-sizing: border-box !important;overflow-wrap: break-word !important">　　</p><p style="margin-top: 0px;margin-bottom: 0px;padding: 0px;outline: 0px;max-width: 100%;clear: both;min-height: 1em;box-sizing: border-box !important;overflow-wrap: break-word !important"><span style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;font-size: 17px">　　《<a target="_blank" href="https://mp.weixin.qq.com/s?__biz=MzA5MjYzNDUwNw==&mid=402162505&idx=1&sn=ef1f88c85f9e2059cbd513b5640d45c7&chksm=02660fad351186bb06313818aaae5cecc703d8acc4701b2ac6b0aaaed1cc203d535a5322ec70&token=423315328&lang=zh_CN&scene=21#wechat_redirect" style=";padding: 0px;outline: 0px;color: rgb(87, 107, 149);-webkit-tap-highlight-color: rgba(0, 0, 0, 0);cursor: pointer;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important">财政部 国家税务总局关于扩大有关政府性基金免征范围的通知</a>》（财税〔2016〕12号）</span></p></section></section></section></section></p><p style="margin-top: 0px;margin-bottom: 0px;padding: 0px;outline: 0px;max-width: 100%;clear: both;min-height: 1em;color: rgb(51, 51, 51);font-family: -apple-system, BlinkMacSystemFont, &#39;Helvetica Neue&#39;, &#39;PingFang SC&#39;, &#39;Hiragino Sans GB&#39;, &#39;Microsoft YaHei UI&#39;, &#39;Microsoft YaHei&#39;, Arial, sans-serif;font-size: 17px;letter-spacing: 0.544px;text-align: justify;white-space: normal;background-color: rgb(255, 255, 255);box-sizing: border-box !important;overflow-wrap: break-word !important">　　</p><p><section><section><section><section><p style="margin-top: 0px;margin-bottom: 0px;padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box;clear: none;min-height: 1em;overflow-wrap: break-word !important"><span style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important"><strong style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important">符合条件的增值税小规模纳税人免征文化事业建设费</strong></span></p></section><section><section></section></section><section><section></section></section></section><section><section><p style="margin-top: 0px;margin-bottom: 0px;padding: 0px;outline: 0px;max-width: 100%;clear: both;min-height: 1em;box-sizing: border-box !important;overflow-wrap: break-word !important"><strong style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important"><span style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;font-size: 17px">【享受主体】</span></strong></p><p style="margin-top: 0px;margin-bottom: 0px;padding: 0px;outline: 0px;max-width: 100%;clear: both;min-height: 1em;box-sizing: border-box !important;overflow-wrap: break-word !important">　　</p><p style="margin-top: 0px;margin-bottom: 0px;padding: 0px;outline: 0px;max-width: 100%;clear: both;min-height: 1em;box-sizing: border-box !important;overflow-wrap: break-word !important"><span style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;font-size: 17px">　　符合条件的增值税小规模纳税人</span></p><p style="margin-top: 0px;margin-bottom: 0px;padding: 0px;outline: 0px;max-width: 100%;clear: both;min-height: 1em;box-sizing: border-box !important;overflow-wrap: break-word !important">　　</p><p style="margin-top: 0px;margin-bottom: 0px;padding: 0px;outline: 0px;max-width: 100%;clear: both;min-height: 1em;box-sizing: border-box !important;overflow-wrap: break-word !important"><strong style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important"><span style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;font-size: 17px">【优惠内容】</span></strong></p><p style="margin-top: 0px;margin-bottom: 0px;padding: 0px;outline: 0px;max-width: 100%;clear: both;min-height: 1em;box-sizing: border-box !important;overflow-wrap: break-word !important">　　</p><p style="margin-top: 0px;margin-bottom: 0px;padding: 0px;outline: 0px;max-width: 100%;clear: both;min-height: 1em;box-sizing: border-box !important;overflow-wrap: break-word !important"><span style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;font-size: 17px">　　增值税小规模纳税人中月销售额不超过2万元（按季纳税6万元）的企业和非企业性单位提供的应税服务，免征文化事业建设费。</span></p><p style="margin-top: 0px;margin-bottom: 0px;padding: 0px;outline: 0px;max-width: 100%;clear: both;min-height: 1em;box-sizing: border-box !important;overflow-wrap: break-word !important">　　</p><p style="margin-top: 0px;margin-bottom: 0px;padding: 0px;outline: 0px;max-width: 100%;clear: both;min-height: 1em;box-sizing: border-box !important;overflow-wrap: break-word !important"><strong style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important"><span style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;font-size: 17px">【享受条件】</span></strong></p><p style="margin-top: 0px;margin-bottom: 0px;padding: 0px;outline: 0px;max-width: 100%;clear: both;min-height: 1em;box-sizing: border-box !important;overflow-wrap: break-word !important">　　</p><p style="margin-top: 0px;margin-bottom: 0px;padding: 0px;outline: 0px;max-width: 100%;clear: both;min-height: 1em;box-sizing: border-box !important;overflow-wrap: break-word !important"><span style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;font-size: 17px">　　月销售额不超过2万元（按季纳税6万元）的增值税小规模纳税人，免征文化事业建设费。</span></p><p style="margin-top: 0px;margin-bottom: 0px;padding: 0px;outline: 0px;max-width: 100%;clear: both;min-height: 1em;box-sizing: border-box !important;overflow-wrap: break-word !important">　　</p><p style="margin-top: 0px;margin-bottom: 0px;padding: 0px;outline: 0px;max-width: 100%;clear: both;min-height: 1em;box-sizing: border-box !important;overflow-wrap: break-word !important"><strong style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important"><span style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;font-size: 17px">【政策依据】</span></strong></p><p style="margin-top: 0px;margin-bottom: 0px;padding: 0px;outline: 0px;max-width: 100%;clear: both;min-height: 1em;box-sizing: border-box !important;overflow-wrap: break-word !important">　　</p><p style="margin-top: 0px;margin-bottom: 0px;padding: 0px;outline: 0px;max-width: 100%;clear: both;min-height: 1em;box-sizing: border-box !important;overflow-wrap: break-word !important"><span style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;font-size: 17px">　　《<a target="_blank" href="https://mp.weixin.qq.com/s?__biz=MzA5MjYzNDUwNw==&mid=2650414924&idx=5&sn=20227e6a0244a96e55b88476d24909bc&chksm=886493a8bf131abe75faa2ab0686a7c4b986ff64f2b9710d02c65243a994aaa2bfe131190f93&token=1016332962&lang=zh_CN&scene=21#wechat_redirect" style=";padding: 0px;outline: 0px;color: rgb(87, 107, 149);-webkit-tap-highlight-color: rgba(0, 0, 0, 0);cursor: pointer;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important">财政部 国家税务总局关于营业税改征增值税试点有关文化事业建设费政策及征收管理问题的通知</a>》（财税〔2016〕25号）</span></p></section></section></section></section></p><p><br/></p>