為進一步支持個體工商戶發展，國家提高了政策優惠力度。自2023年1月1日至2027年12月31日，將個體工商戶減半征收個人所得稅的年應納稅所得額范圍，由不超過100萬元提高為不超過200萬元。同時，延續小規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.
中國政府部門正在加大對中小微企業及個體工商戶的支持，將一系列稅費優惠政策延期和優化，著力推動民營經濟的發展。
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.
財政部和稅務總局8月2日聯合下發多份公告，對個體工商戶年應納稅所得額不超過200萬元的部分，減半征收個人所得稅。同時，增值稅小規模納稅人適用3%征收率的應稅銷售收入，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，對月銷售額不超過10萬元的增值稅小規模納稅人繼續免征增值稅。
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，對金融機構向小型企業、微型企業和個體工商戶發放小額貸款取得的利息收入，符合相關條件的免征增值稅。納稅人為小型企業、微型企業及個體工商戶借款等提供融資擔保取得的擔保費收入，免征增值稅。以上提到的減免增值稅政策將延續至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."
中國財政科學研究院研究員許文表示：“此次發布的多數政策是對今年底到期的優惠政策進行延續，一些政策在此前政策基礎上進行優化完善，部分政策進一步加大支持力度。”
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.
北京國家會計學院學術委員會主任李旭紅認為，這些政策將進一步減輕中小微企業和個體工商戶的負擔。
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，以小規模納稅人年應稅收入為500萬元、適用征收率為3%為例，由于減按1%征收率征收增值稅，一年可節省10萬元增值稅。
"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：“一系列稅費優惠政策形成合力，有望助力小微企業、個體工商戶活力提升，改善企業經營狀況，充分吸納就業。”
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.
工業和信息化部指出，我國民營經濟貢獻了50%的稅收、60%的國內生產總值、70%的技術創新成果、80%的城鎮勞動就業。我國民營企業中多數為中小企業。
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.
新發布的公告還提出，將對創業投資企業和天使投資個人投資初創科技型企業的稅收優惠政策延續至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.
根據這一政策，公司制創業投資企業采取股權投資方式直接投資于種子期、初創期科技型企業滿2年（24個月）的，可以按照投資額的70%在股權持有滿2年的當年抵扣該公司制創業投資企業的應納稅所得額。
英文來源：中國日報
翻譯&編輯：丹妮
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