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税收优惠：随军家属创业免征增值税 - 北京代理记账

税收优惠：随军家属创业免征增值税

2021-04-01上一篇：财政部：2019年将大规模减税加大环保领域财政投入|下一篇： 2021从出纳到总监必加的《新财务主管微信群》申请流程

税收优惠：随军家属创业免征增值税资讯第1张

随军家属创业免征增值税

【享受主体】从事个体经营的随军家属

【优惠内容】

自办理税务登记事项之日起，其提供的应税服务3年内免征增值税。

【享受条件】

必须持有师以上政治机关出具的可以表明其身份的证明，每一名随军家属可以享受一次免税政策。

【政策依据】

《财政部国家税务总局关于全面推开营业税改征增值税试点的通知》（财税〔2016〕36号）附件3《营业税改征增值税试点过渡政策的规定》第一条第（三十九）项

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税收优惠：随军家属创业免征增值税

更多财税实务问题，请关注微信公众号“税海涛声”