小规模不用交的增值税计入营业外收入二级-法律综合法律援助-法律咨询免费平台-国际律师联盟

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问题	小规模不用交的增值税计入营业外收入二级
释义	法律主观：营业外收入不需要交纳增值税。营业外收入是指企业确认与企业生产经营活动没有直接关系的各种收入。营业外收入并不是由企业经营资金耗费所产生的，不需要企业付出代价，实际上是一种纯收入，不需要与有关费用进行配比。
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