问题已解决
小规模纳税人,季度销售额不超过45万(其中专票不超过10万),是专票全额缴纳增值税、城建税,教育费减免。普票增值税及附加税全免对吗?
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你好
超过30万
是的
但是附加税可以减半
2021 07/10 15:32
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2021 07/10 15:38
老师再追问下,季度专票不超过30万,增值税、城建税全缴,附加减半对吗
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2021 07/10 15:41
你好,销售额不管开多少,你的附加税都可以减半,增值税没有减半政策,季度30万以内可以免地方教育和教育附加。
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2021 07/10 15:45
老师减免的税款要确认为营业外的收入吗?
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2021 07/10 15:46
你好,减免的增值税做到营业外收入,如果是附加税交多少,你计提多少不就可以啊。
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2021 07/10 15:47
小规模纳税人季度销售额现行销售额不超过45万,是专票+普票的金额合计对吗
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2021 07/10 15:49
你好,对的是的,是这么做的。