问题已解决
請問申報22年第四季度增值稅,小規(guī)模納稅人超過45萬,怎么申報填列呢?是不是不能直接填列至小微企業(yè)免稅銷售額這一行?
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你好,在第12行里面填寫的。然后再去填寫減免明細表最后一行。
2023 01/14 16:12
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2023 01/14 16:13
將全部銷售額填寫至12行嗎?像這種季度超過45萬,但是年度并未超過500萬,需要繳增值稅嗎?
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2023 01/14 16:15
你好,3%的業(yè)務不需要繳納的。
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2023 01/14 16:17
好的,開了一筆服務費發(fā)票自動代入申報表的第10列,是不是不對?這筆應該怎么填寫呢?
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2023 01/14 16:19
你好,你自己修改一下就是了,45萬以上的不在這里面填寫。
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2023 01/14 16:21
那就是應全部分別填寫至12行第一列和第二列,再合計填寫到減免明細表,是這樣嗎?
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2023 01/14 16:22
對的,是的,是這么做的。
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2023 01/14 16:23
好的,謝謝老師
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2023 01/14 16:25
不用客氣,周末愉快
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2023 01/14 16:27
超過45萬,附加稅是不是不減半了,而且還得繳納教育費附加及地方教育費附加呢?
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2023 01/14 16:28
你好,小型微利企業(yè)或者小規(guī)模就可以減半,需要繳納地方教育教育附加,這兩個也可以減半。
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2023 01/14 16:32
之前沒超過45萬,是只交了城建稅,其他兩項未交過。可現(xiàn)在超過了,這個減免性質(zhì)代碼是不是可以不用選,直接就減半?
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2023 01/14 16:34
可以的,可以這么做的,之前是季度30萬,可以免地方教育和教育附加。
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2023 01/14 16:35
也就是說現(xiàn)在超過了不免,而是減半。
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2023 01/14 16:38
對的,是的,是這么做,是這么理解。
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2023 01/14 16:41
好的,謝謝老師
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2023 01/14 16:44
不用客氣,周末愉快。
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