当前位置:财税问题 >
實(shí)務(wù)
问题已解决
老師你好,關(guān)于征收率,從2022.4.1日起,適用3%征收率的統(tǒng)統(tǒng)免征增值稅 問題一:那小規(guī)模納稅人發(fā)生增值稅應(yīng)稅銷售行為銷售額未超過15萬的(以1個(gè)季度為1個(gè)納稅期的,季度銷售額未超過45萬元,免征增值稅)這個(gè)政策只針對(duì)5%征收率了嗎? 問題二:5%征收率的季度銷售額不超過45萬是嗎,主要針對(duì)炒房行為是不呢? 問題三:如果小規(guī)模納稅人普遍都是是適用于3%征收率,也用到了5%征收率,那這5%也不需要繳納增值稅是嗎?



同學(xué)你好
1.對(duì)的
2.對(duì)的,是普票
3未超45萬不用交
2022 07/01 18:04

84784997 

2022 07/01 18:06
老師關(guān)于3,未超過45萬不用交(這里的45萬是3%+5%用的銷售額嗎)

樸老師 

2022 07/01 18:06
這個(gè)是差額納稅的百分之五的普票

84784997 

2022 07/01 18:09
明白了,老師3%不管,就看5%征收率的部分季度銷售額是否達(dá)到了45萬是嗎?

樸老師 

2022 07/01 18:14
對(duì)的
是這個(gè)意思的

84784997 

2022 07/01 18:14
明白了,謝謝老師

樸老師 

2022 07/01 18:16
滿意請(qǐng)給五星好評(píng),謝謝
