當(dāng)前位置:財(cái)稅問(wèn)題 >
實(shí)務(wù)
問(wèn)題已解決
小規(guī)模納稅人,季度開(kāi)普票405000.申報(bào)的時(shí)候默認(rèn)3%的稅,該怎么填
![](https://member.chinaacc.com/homes/resources/images/home/avatar/4.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/000/01/84/99_avatar_middle.jpg?t=1714028667)
小規(guī)模納稅人適用3%征收率的應(yīng)稅銷(xiāo)售收入,可繼續(xù)減按1%征收率征收增值稅。在辦理增值稅納稅申報(bào)時(shí),應(yīng)當(dāng)將不含稅銷(xiāo)售額填寫(xiě)在《增值稅納稅申報(bào)表(小規(guī)模納稅人適用)》第3行“其他增值稅發(fā)票不含稅銷(xiāo)售額”和第1行“應(yīng)征增值稅不含稅銷(xiāo)售額(3%征收率)”欄次中,對(duì)應(yīng)減征的增值稅應(yīng)納稅額按銷(xiāo)售額的2%計(jì)算填寫(xiě)在《增值稅納稅申報(bào)表(小規(guī)模納稅人適用)》第18行“本期應(yīng)納稅額減征額”及《增值稅減免稅明細(xì)表》減稅項(xiàng)目相應(yīng)欄次
2023 10/20 11:31
![](/wenda/img/newWd/sysp_btn_eye.png)