CAJ | 학술논문

通过梳理小微企业的税收优惠政策，发现符合条件的部分小微企业可暂免征收印花税、增值税和营业税，以及减免企业所得税等。结合财政部、国税总局财会[2013]24号文等，本文重点探讨了小微企业暂免征收增值税和营业税的会计核算，提出了建立健全会计核算制度、分别核算增值税应税销售额和营业税应税营业额、权衡免税利益与客户合作关系、业务分拆维持小微企业主体资格等税收筹划建议。
통과소리소미기업적세수우혜정책，발현부합조건적부분소미기업가잠면정수인화세、증치세화영업세，이급감면기업소득세등。결합재정부、국세총국재회[2013]24호문등，본문중점탐토료소미기업잠면정수증치세화영업세적회계핵산，제출료건립건전회계핵산제도、분별핵산증치세응세소수액화영업세응세영업액、권형면세이익여객호합작관계、업무분탁유지소미기업주체자격등세수주화건의。
By analyzing preferential tax policies for small and micro businesses, the ones that meet the criteria can be temporarily exempted from stamp tax, value added tax and business tax and corporate income tax. Accord-ing to the Ministry of finance, the State Administration of taxation accounting [2013]24, etc., this paper puts em-phasis on the accounting for small and micro businesses which are exempted from value-added tax and business tax, proposing the establishment of a sound accounting system, accounting VAT taxable sales and Business Tax Taxable turnover respectively, balancing the tax-free interest and customer relations of cooperation, and providing tax planning advices for businesses on maintaining small and micro businesses subject qualification.