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问题
销售额未达到起征点怎么申报?
释义
法律分析:
没有达到起征点的免征,未达起征点的小规模纳税人不需填写减免税申报明细表。
法律依据:
《国家税务总局关于明确增值税小规模纳税人免征增值税政策的公告》 一、小规模纳税人发生增值税应税销售行为,合计月销售额未超过15万元(以1个季度为1个纳税期的,季度销售额未超过45万元,下同)的,免征增值税。
小规模纳税人发生增值税应税销售行为,合计月销售额超过15万元,但扣除本期发生的销售不动产的销售额后未超过15万元的,其销售货物、劳务、服务、无形资产取得的销售额免征增值税。
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administrative department in charge of post and telecommunications
administrative department in charge of price control
administrative department in charge of railroads
administrative department in charge of raw and semifinished materials industries
administrative department in charge of realty management
administrative department in charge of supervision
administrative department in charge of surveying and mapping
administrative department in charge of taxation
administrative department in charge of telecommunications
administrative department in charge of textile and other light industries
administrative department in charge of the auto industry
administrative department in charge of the chemical industry
administrative department in charge of the coal industry
administrative department in charge of the electronics industry
administrative department in charge of the iron and steel industry
administrative department in charge of the light industry
administrative department in charge of the manufacturing industry
administrative department in charge of the metallurgical industry
administrative department in charge of the production and operation of pharmaceuticals
administrative department in charge of the registration of companies
administrative department in charge of the shipbuilding industry
administrative department in charge of the transport service
administrative department in charge of tourist industry
administrative department in charge of urban planning
administrative department in charge of water conservancy
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更新时间:2025/6/23 1:42:31