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文旅部:加大對符合條件小微企業類旅行社金融支持力度
阿思達克 06-02 12:16
文化和旅遊部發布《關於加強政策扶持進一步支持旅行社發展通知》,指繼續運用再貸款、再貼現、普惠小微企業貸款延期還本付息和信用貸款支持政策等,加大對符合條件的小微企業類旅行社的支持力度。

對符合續貸條件的旅行社,鼓勵金融機構在市場化、法治化原則下按正常續貸業務辦理,不得盲目惜貸、抽貸、斷貸、壓貸。鼓勵金融機構創新授信調查方式,引導擴大對旅行社的信用貸款支持,推廣隨借隨還貸款。

對於符合增值稅小規模納稅人條件、月銷售額15萬元人民幣(下同)以下的旅行社,根據有關規定可享受免徵增值稅。

對於符合小型微利企業條件的旅行社,年應納稅所得額不超過100萬元部分,根據優惠政策基礎上,可享受再減半徵收企業所得稅。

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