福清个体户必看！新政！7月15日起实施！
<section data-tools="135编辑器" data-id="117920" style="-webkit-tap-highlight-color: transparent; margin: 0px 0px 24px; padding: 0px; outline: 0px; max-width: 100%; color: rgba(0, 0, 0, 0.9); font-family: PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; text-wrap: wrap; background-color: rgb(255, 255, 255); visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="-webkit-tap-highlight-color: transparent; margin: 20px auto; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; visibility: visible;"><section style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; display: flex; justify-content: center; visibility: visible;"><section style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 3px; outline: 0px; max-width: 100%; border-radius: 100%; border-width: 1px; border-style: solid; border-color: rgb(166, 207, 247); visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 7px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; border-radius: 100%; background-color: rgb(166, 207, 247); visibility: visible;"><section style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(51, 51, 51); width: 30px; height: 30px; text-align: center; line-height: 30px; border-radius: 100%; background-color: rgb(255, 255, 255); visibility: visible;"><strong style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; visibility: visible;">0</strong><strong style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; visibility: visible;">1</strong></section></section></section></section></section></section><p><br/></p><section data-role="paragraph" data-mpa-action-id="mbyjf14uoco" data-pm-slice="0 0 []" style="-webkit-tap-highlight-color: transparent; margin: 0px 0px 24px; padding: 0px; outline: 0px; max-width: 100%; color: rgba(0, 0, 0, 0.9); font-family: PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; text-wrap: wrap; background-color: rgb(255, 255, 255); visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;"><p style="-webkit-tap-highlight-color: transparent; margin-top: 10px; margin-bottom: 15px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; text-align: center; line-height: 1.75em; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong data-mpa-action-id="mbyjf13u1i5w" style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(65, 117, 191); letter-spacing: 1px; caret-color: red; font-family: 微软雅黑, Microsoft YaHei; visibility: visible;">个体工商户登记迎来重大变化</strong></p><p style="-webkit-tap-highlight-color: transparent; margin-top: 10px; margin-bottom: 15px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; text-align: center; line-height: 1.75em; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span data-mpa-action-id="mbyjf13w1ir0" style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(65, 117, 191); letter-spacing: 1px; line-height: 1.81em; font-family: 微软雅黑, Microsoft YaHei; visibility: visible;"><strong style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; visibility: visible;">7月15日起施行！</strong></span></p></section><section data-tools="135编辑器" data-id="128206" style="-webkit-tap-highlight-color: transparent; margin: 0px 0px 24px; padding: 0px; outline: 0px; max-width: 100%; color: rgba(0, 0, 0, 0.9); font-family: PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; text-wrap: wrap; background-color: rgb(255, 255, 255); visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="-webkit-tap-highlight-color: transparent; margin: 10px auto; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; visibility: visible;"><section data-width="100%" style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; width: 677px; height: 7px; background-color: rgb(244, 248, 252); overflow: hidden; visibility: visible;"><span leaf="" style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; visibility: visible;"><br style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; visibility: visible;"/></span></section><section style="-webkit-tap-highlight-color: transparent; margin: 3px 0px; padding: 7px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; border-width: 1px; border-style: solid; border-color: rgb(65, 117, 191); visibility: visible;"><section style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; line-height: 1.75em; letter-spacing: 1.5px; font-size: 14px; color: rgb(84, 84, 84); visibility: visible;"><section data-autoskip="1" style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; visibility: visible;"><p style="-webkit-tap-highlight-color: transparent; margin-top: 10px; margin-bottom: 15px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; line-height: 24px; font-size: 16px; font-family: 微软雅黑, Microsoft YaHei; visibility: visible;">6月13日，国家市场监督管理总局发布《个体工商户管理规定》（以下简称《规定》）。个体工商户登记迎来重大变化！</span></p><p style="-webkit-tap-highlight-color: transparent; margin-top: 10px; margin-bottom: 15px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; line-height: 24px; font-size: 16px; font-family: 微软雅黑, Microsoft YaHei;"><span data-pm-slice="0 0 []" style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 12pt; font-family: 宋体; color: rgb(51, 51, 51); letter-spacing: 1pt;"></span></span></p><p style="-webkit-tap-highlight-color: transparent; margin-top: 10px; margin-bottom: 15px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; font-family: 微软雅黑, Microsoft YaHei;"><strong style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; line-height: 24px; color: rgb(51, 51, 51); letter-spacing: 1px;">划重点！！！</span></strong></span></p><p style="-webkit-tap-highlight-color: transparent; margin-top: 10px; margin-bottom: 15px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; font-family: 微软雅黑, Microsoft YaHei;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; line-height: 24px; color: rgb(51, 51, 51); letter-spacing: 1px;"><span leaf="" style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">1.在细化和完善登记规则方面，《规定》明确了个体工商户登记管辖，个体工商户应当向其经营场所所在地登记机关申请设立登记；</span></span><strong style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; line-height: 24px; color: red; letter-spacing: 1px;"><span leaf="" style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">仅通过网络开展经营活动的平台内经营者申请登记为个体工商户</span></span></strong><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; line-height: 24px; color: rgb(51, 51, 51); letter-spacing: 1px;"><span leaf="" style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">，应当向经营者住所所在地的登记机关申请设立登记。</span></span></span></p><p style="-webkit-tap-highlight-color: transparent; margin-top: 10px; margin-bottom: 15px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; font-family: 微软雅黑, Microsoft YaHei;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; line-height: 24px; color: rgb(51, 51, 51); letter-spacing: 1px;"><span leaf="" style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">细化了个体工商户住所和经营场所登记规则，</span></span><strong style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; line-height: 24px; color: red; letter-spacing: 1px;"><span leaf="" style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">个体工商户可以在其登记机关辖区内申请登记一个或者多个实体经营场所</span></span></strong><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; line-height: 24px; color: rgb(51, 51, 51); letter-spacing: 1px;"><span leaf="" style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">，在其登记机关辖区以外从事依法需要登记的经营活动的，应当另行设立个体工商户；仅通过网络开展经营活动的平台内经营者申请登记为个体工商户，</span></span><strong style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; line-height: 24px; color: red; letter-spacing: 1px;"><span leaf="" style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">可以将电子商务平台提供的网络经营场所登记为经营场所。</span></span></strong></span></p><p style="-webkit-tap-highlight-color: transparent; margin-top: 10px; margin-bottom: 15px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; font-family: 微软雅黑, Microsoft YaHei;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; line-height: 24px; color: rgb(51, 51, 51); letter-spacing: 1px;"><span leaf="" style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">2.在优化登记服务方面，《规定》明确了个体工商户跨区迁移的，登记机关应当按照规定做好信息对接、档案迁移等工作。细化了对外投资的规定，</span></span><strong style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; line-height: 24px; color: red; letter-spacing: 1px;"><span leaf="" style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">明确个体工商户投资设立或者参股企业的，应当以其经营者作为股东（投资人、合伙人）</span></span></strong><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; line-height: 24px; color: rgb(51, 51, 51); letter-spacing: 1px;"><span leaf="" style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">。</span></span></span></p><p style="-webkit-tap-highlight-color: transparent; margin-top: 10px; margin-bottom: 15px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; font-family: 微软雅黑, Microsoft YaHei;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; line-height: 24px; color: rgb(51, 51, 51); letter-spacing: 1px;"><span leaf="" style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">3.在健全退出机制方面，《规定》完善了个体工商户注销制度，</span></span><strong style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; line-height: 24px; color: red; letter-spacing: 1px;"><span leaf="" style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">明确个体工商户正在被立案调查、采取行政强制措施或者受到罚款等行政处罚尚未执行完毕的，不得申请办理注销登记</span></span></strong><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; line-height: 24px; color: rgb(51, 51, 51); letter-spacing: 1px;"><span leaf="" style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">。增设了另册管理制度，规定个体工商户被列入经营异常名录满两年未移出的，登记机关对其进行另册管理，在国家企业信用信息公示系统上作出特别标注并向社会公示，不再按照登记在册的个体工商户进行统计和登记管理。</span></span></span></p><p style="-webkit-tap-highlight-color: transparent; margin-top: 10px; margin-bottom: 15px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; font-family: 微软雅黑, Microsoft YaHei;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; line-height: 24px; color: rgb(51, 51, 51); letter-spacing: 1px;"><span leaf="" style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">4.该规定</span></span><strong style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; line-height: 24px; color: red; letter-spacing: 1px;"><span leaf="" style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">自7月15日起执行</span></span></strong><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; line-height: 24px; color: rgb(51, 51, 51); letter-spacing: 1px;"><span leaf="" style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">。</span></span></span></p></section></section></section><section data-width="100%" style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; width: 677px; height: 7px; background-color: rgb(244, 248, 252); overflow: hidden;"><span leaf="" style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><br style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></span></section></section></section><section data-tools="135编辑器" data-id="117920" style="-webkit-tap-highlight-color: transparent; margin: 0px 0px 24px; padding: 0px; outline: 0px; max-width: 100%; color: rgba(0, 0, 0, 0.9); font-family: PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; text-wrap: wrap; background-color: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="-webkit-tap-highlight-color: transparent; margin: 20px auto; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; display: flex; justify-content: center;"><section style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 3px; outline: 0px; max-width: 100%; border-radius: 100%; border-width: 1px; border-style: solid; border-color: rgb(166, 207, 247); box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 7px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; border-radius: 100%; background-color: rgb(166, 207, 247);"><section style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(51, 51, 51); width: 30px; height: 30px; text-align: center; line-height: 30px; border-radius: 100%; background-color: rgb(255, 255, 255);"><strong style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">0</strong><strong data-num="2" style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">2</strong></section></section></section></section></section></section><section data-role="paragraph" mpa-font-style="mbyjj986u1g" data-mpa-action-id="mbyjj98v1k56" data-pm-slice="0 0 []" style="-webkit-tap-highlight-color: transparent; margin: 0px 0px 24px; padding: 0px; outline: 0px; max-width: 100%; color: rgba(0, 0, 0, 0.9); font-family: PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; text-wrap: wrap; background-color: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"><p style="-webkit-tap-highlight-color: transparent; margin-top: 10px; margin-bottom: 15px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; text-align: center; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(65, 117, 191); letter-spacing: 1px; caret-color: red; font-family: 微软雅黑, Microsoft YaHei;">个体户都有哪些税收优惠？</strong></p></section><section data-tools="135编辑器" data-id="128206" style="-webkit-tap-highlight-color: transparent; margin: 0px 0px 24px; padding: 0px; outline: 0px; max-width: 100%; color: rgba(0, 0, 0, 0.9); font-family: PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; text-wrap: wrap; background-color: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="-webkit-tap-highlight-color: transparent; margin: 10px auto; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section data-width="100%" style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; width: 677px; height: 7px; background-color: rgb(244, 248, 252); overflow: hidden;"><span leaf="" style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><br style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></span></section><section style="-webkit-tap-highlight-color: transparent; margin: 3px 0px; padding: 7px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; border-width: 1px; border-style: solid; border-color: rgb(65, 117, 191);"><section style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; line-height: 1.75em; letter-spacing: 1.5px; font-size: 14px; color: rgb(84, 84, 84);"><section data-autoskip="1" style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><p style="-webkit-tap-highlight-color: transparent; margin-top: 10px; margin-bottom: 15px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; font-family: 微软雅黑, Microsoft YaHei;">个体工商户可以是一般纳税人，也可以是小规模纳税人，所以：</span></p><p style="-webkit-tap-highlight-color: transparent; margin-top: 10px; margin-bottom: 15px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; font-family: 微软雅黑, Microsoft YaHei;"><span leaf="" style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span textstyle="" style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-weight: bold;">一、</span></span><strong style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span leaf="" style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span textstyle="" style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">增值税 </span></span></strong></span></p><p style="-webkit-tap-highlight-color: transparent; margin-top: 10px; margin-bottom: 15px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; font-family: 微软雅黑, Microsoft YaHei;"><strong style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">（一）满足一定销售额标准免税</strong></span></p><p style="-webkit-tap-highlight-color: transparent; margin-top: 10px; margin-bottom: 15px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; font-family: 微软雅黑, Microsoft YaHei;"><span leaf="" style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">1.对月销售额</span><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: red;"><span leaf="" style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">10万元以下</span></span><span leaf="" style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">（含本数）的增值税小规模纳税人，</span><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: red;"><span leaf="" style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">免征增值税</span></span><span leaf="" style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">。</span></span></p><p style="-webkit-tap-highlight-color: transparent; margin-top: 10px; margin-bottom: 15px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; font-family: 微软雅黑, Microsoft YaHei;"><span leaf="" style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">2.小规模季度免税销售额30万元，只有在纳税人开具普票时享受，</span><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: red;"><span leaf="" style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">开具专票的不得享受！</span></span><span leaf="" style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">此优惠3%征收率的可以享受。</span></span></p><p style="-webkit-tap-highlight-color: transparent; margin-top: 10px; margin-bottom: 15px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; font-family: 微软雅黑, Microsoft YaHei;"><span leaf="" style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">3.增值税小规模纳税人</span><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: red;"><span leaf="" style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">适用3%征收率</span></span><span leaf="" style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">的应税销售收入，</span><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: red;"><span leaf="" style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">减按1%征收率</span></span><span leaf="" style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">征收增值税；适用</span><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: red;"><span leaf="" style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">3%预征率的</span></span><span leaf="" style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">预缴增值税项目，</span><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: red;"><span leaf="" style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">减按1%预征率</span></span><span leaf="" style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">预缴增值税。</span></span></p><p style="-webkit-tap-highlight-color: transparent; margin-top: 10px; margin-bottom: 15px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; font-family: 微软雅黑, Microsoft YaHei;">政策执行期：2023年1月1日至2027年12月31日</span></p><p style="-webkit-tap-highlight-color: transparent; margin-top: 10px; margin-bottom: 15px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; font-family: 微软雅黑, Microsoft YaHei;"><strong style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">（二）即征即退和免征</strong></span></p><section nodeleaf="" style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; text-align: center;"></section><p style="-webkit-tap-highlight-color: transparent; margin-top: 10px; margin-bottom: 15px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; font-family: 微软雅黑, Microsoft YaHei;"><strong style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">二、附加税费</strong></span></p><p style="-webkit-tap-highlight-color: transparent; margin-top: 10px; margin-bottom: 15px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; font-family: 微软雅黑, Microsoft YaHei;"><strong style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span leaf="" style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">1.</span></strong><strong style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span leaf="" style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">个体工商户减征“六税两费”政策</span></strong></span></p><p style="-webkit-tap-highlight-color: transparent; margin-top: 10px; margin-bottom: 15px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; text-indent: 32px; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; font-family: 微软雅黑, Microsoft YaHei;"><span leaf="" style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">由省、自治区、直辖市人民政府根据本地区实际情况，以及宏观调控需要确定，</span><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: red;"><span leaf="" style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">对个体工商户可以在50%的税额幅度内减征</span></span><span leaf="" style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">资源税、城市维护建设税、房产税、城镇土地使用税、印花税(不含证券交易印花税)、耕地占用税和教育费附加、地方教育附加。个体工商户已依法享受资源税、城市维护建设税、房产税、城镇土地使用税、印花税、耕地占用税、教育费附加、地方教育附加其他优惠政策的，可叠加享受此项优惠政策。</span></span></p><p style="-webkit-tap-highlight-color: transparent; margin-top: 10px; margin-bottom: 15px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; text-indent: 32px; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; font-family: 微软雅黑, Microsoft YaHei;"><span leaf="" style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">政策执行期：</span><strong style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span leaf="" style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">自2023年1月1日至2027年12月31日</span></strong></span></p><p style="-webkit-tap-highlight-color: transparent; margin-top: 10px; margin-bottom: 15px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; font-family: 微软雅黑, Microsoft YaHei;"><strong style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span leaf="" style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">2.</span></strong><strong style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span leaf="" style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">个体工商户可免征印花税</span></strong></span></p><p style="-webkit-tap-highlight-color: transparent; margin-top: 10px; margin-bottom: 15px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; text-indent: 2em; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; font-family: 微软雅黑, Microsoft YaHei;">个体工商户的以下凭证，免征印花税。</span></p><p style="-webkit-tap-highlight-color: transparent; margin-top: 10px; margin-bottom: 15px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; text-indent: 2em; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: red; font-size: 16px; font-family: 微软雅黑, Microsoft YaHei;">财产所有权人将财产赠与政府、学校、社会福利机构、慈善组织书立的产权转移书据；个人与电子商务经营者订立的电子订单。</span></p><p style="-webkit-tap-highlight-color: transparent; margin-top: 10px; margin-bottom: 15px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; font-family: 微软雅黑, Microsoft YaHei;"><strong style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">三、个人所得税</strong></span></p><p style="-webkit-tap-highlight-color: transparent; margin-top: 10px; margin-bottom: 15px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; text-align: left; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; line-height: 24px; font-size: 16px; font-family: 微软雅黑, Microsoft YaHei;">优惠政策：</span></p><section nodeleaf="" style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; text-align: center;"></section><p style="-webkit-tap-highlight-color: transparent; margin-top: 10px; margin-bottom: 15px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; font-family: 微软雅黑, Microsoft YaHei;"><strong style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: red;">注意！小规模纳税人的个体户可以开具增值税专用发票！</span></strong></span></p><p style="-webkit-tap-highlight-color: transparent; margin-top: 10px; margin-bottom: 15px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; font-family: 微软雅黑, Microsoft YaHei;">依据《国家税务总局关于增值税发票管理等有关事项的公告》，增值税小规模纳税人(其他个人除外)发生增值税应税行为，需要开具增值税专用发票的，可以自愿使用增值税发票管理系统自行开具。选择自行开具增值税专用发票的小规模纳税人，税务机关不再为其代开增值税专用发票。</span></p></section></section></section></section></section><p><br/></p><p style="-webkit-tap-highlight-color: transparent; margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgba(0, 0, 0, 0.9); font-family: PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; text-wrap: wrap; background-color: rgb(255, 255, 255); letter-spacing: 0.578px; text-align: right; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(136, 136, 136); font-family: Optima-Regular, PingFangTC-light; font-size: 12px; letter-spacing: normal; text-align: center;">来源：财务第一教室、税务大讲堂、梅松讲税等</span></p><p><br/></p><link rel="stylesheet" href="//www.fqlook.cn/source/plugin/wcn_editor/public/wcn_editor_fit.css?v134_cKz" id="wcn_editor_css"/> 有法可依，有法必依，
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