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    企的寶集團 > 財稅百科 > 三小納稅人的標準各不同

    三小納稅人的標準各不同

    發(fā)布者：曉猛 來源：企的寶財稅集團

    在近幾年出臺的一系列稅收優(yōu)惠政策中，經(jīng)常可以看到“小型微利企業(yè)”、“小微企業(yè)”、“小規(guī)模納稅人”這“三小”納稅人的字眼。而在日常稅收征納實務(wù)中，很多財務(wù)人員以及稅務(wù)人員卻經(jīng)常把“三小”納稅人的概念混淆，尤其是對“小型微利企業(yè)”與“小微企業(yè)”，有的是習(xí)慣性的口語誤稱，而有的甚至誤以為“小微企業(yè)”就是“小型微利企業(yè)”的簡稱;對于“小微企業(yè)”與“小規(guī)模納稅人”也是常常混同，誤認為“小規(guī)模納稅人”肯定屬于“小微企業(yè)”。實際上，上述“三小”納稅人概念的外延雖均有交織，但各自的內(nèi)涵卻完全不同。

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