欢迎扫描下方二维码关注： 支持小微企业和个体工商户发展税费优惠 重点群体创业税收优惠 安置军队转业干部就业的企业 免征增值税政策 片图 享受主体 为安置自主择业的军队转业干部就业而 新开办的企业 优惠内容 为安置自主择业的军队转业干部就业而新开办的企业，自 领取税务登记证之日起，其提供的应税服务 3 年内免征增值税。 享受条件 享受方式 安置军队转业干部就业的企业，向主管税务机关申报纳税 时享受优惠。 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（四十）项 来源 | 河北税务 责任编辑 | 王威 张那 刘天妮 安置随军家属就业的企业免征增值税政策 片图 享受主体 为安置随军家属就业而 新开办的企业 优惠内容 为安置随军家属就业而新开办的企业，自领取税务登记证 之日起，其提供的应税服务 3 年内免征增值税。 享受条件 安置的随军家属必须占企业总人数的 60%（含）以上，并 有军（含）以上政治和后勤机关出具的证明。 支持小微企业和个体工商户发展税费优惠 重点群体创业税收优惠 安置随军家属就业的企业 免征增值税 ...

Group 1 - The article discusses the criteria for determining small and micro enterprises based on their annual income tax settlement results, including the number of employees and total assets [3] - The calculation of average values for employees and assets is specified, with formulas provided for quarterly and annual averages [3][11] - It emphasizes that enterprises must have a minimum of 10% of their total employees engaged in research and development activities to qualify as high-tech enterprises [6][21] Group 2 - The article outlines that employees involved in R&D must have worked for at least 183 days in the year to be counted as technology personnel [7][13] - It states that for technology-advanced service enterprises, at least 50% of employees must hold a college degree or higher [14] - The criteria for animation enterprises require that at least 30% of employees are professionals with a college degree or recognized certification in animation [20][23] Group 3 - The article mentions that software enterprises must have at least 40% of their average monthly employees with a college degree or higher, and at least 25% must be engaged in research and development [24]