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你好,小規(guī)模納稅人開專票是1%的稅率,為什么增值稅申報(bào)表上面還是按照3%計(jì)算呢
![](https://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
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您好
增值稅申報(bào)表沒有調(diào)整 還是3%的
2020 07/14 20:33
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84785005 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 07/14 20:34
那該怎么申報(bào)么
![](https://pic1.acc5.cn/010/09/06/50_avatar_middle.jpg?t=1714031320)
bamboo老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 07/14 20:34
請問季度銷售額多少
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84785005 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 07/14 20:36
1萬多,其中專票5千,普票5千
![](https://pic1.acc5.cn/010/09/06/50_avatar_middle.jpg?t=1714031320)
bamboo老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 07/14 20:39
那專票填在稅務(wù)代開欄次 普通發(fā)票填在小微企業(yè)欄次
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84785005 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 07/14 20:41
但是要繳納的稅額是按照3算出來的呀
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84785005 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 07/14 20:41
要交稅么
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84785005 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 07/14 20:41
發(fā)票開出來的是1的稅率
![](https://pic1.acc5.cn/010/09/06/50_avatar_middle.jpg?t=1714031320)
bamboo老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 07/14 20:42
2%要填減免稅明細(xì)表 跟主表的應(yīng)納稅額減征額欄次
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84785005 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 07/14 20:48
普票填小微企業(yè)免稅銷售額,是含稅金額還是不含稅金額
![](https://pic1.acc5.cn/010/09/06/50_avatar_middle.jpg?t=1714031320)
bamboo老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 07/14 20:51
普票填小微企業(yè)免稅銷售額,是不含稅金額
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84785005 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 07/14 20:52
小規(guī)模企業(yè)附加稅是免稅嗎
![](https://pic1.acc5.cn/010/09/06/50_avatar_middle.jpg?t=1714031320)
bamboo老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 07/14 20:53
不需要繳納增值稅的話 附加稅是免稅
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