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Notice of the Ministry of Finance on Issuing the Provisions on the Accounting Treatment for Value-Added Tax and Business Tax Exemptions for Small- and Micro-Sized Enterprises | | 财政部印发《关于小微企业免征增值税和营业税的会计处理规定》的通知 |
| (No. 24 [2013] of the Ministry of Finance) | | （财会[2013]24号） |
| The relevant ministries and commissions of the State Council and all institutions directly under the State Council; the public finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning; and the Financial Bureau of Xinjiang Production and Construction Corps: | | 国务院有关部委、有关直属机构，各省、自治区、直辖市、计划单列市财政厅（局），新疆生产建设兵团财务局： |
For purposes of thoroughly implementing the Accounting Standards for Small Enterprises and resolving problems encountered in the implementation, in accordance with the Notice of the Ministry of Finance and the State Administration of Taxation on Temporarily Exempting Certain Small- and Micro-Sized Enterprises from Value-Added Tax and Business Tax (No. 52 [2013] of the Ministry of Finance), the Ministry of Finance has formulated the Provisions on the Accounting Treatment for Value-Added Tax and Business Tax Exemptions for Small- and Micro-Sized Enterprises, which are hereby issued. Please arrange for relevant local enterprises to implement these Provisions. The problems encountered in implementation shall be reported to the Ministry of Finance in a timely manner.
．．．．．． | | 为了深入贯彻实施《小企业会计准则》，解决执行中出现的问题，根据《财政部 国家税务总局关于暂免征收部分小微企业增值税和营业税的通知》（财税[2013]52号）相关规定，我部制定了《关于小微企业免征增值税和营业税的会计处理规定》，现予印发，请布置本地区相关企业执行。执行中有何问题，请及时反馈我部。
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