问题已解决
小规模纳税人季度销售额到底是不超过30万还是45万可以免征增值税?
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同学,你好,今年是小规模纳税人季度销售额是不超过45万可以免征增值税
2021 07/23 22:41
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2021 07/23 22:43
那如果一个季度有一个月销售额是10万,有一个月是16万,要交增值税吗
jollyliu老师 
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2021 07/23 22:45
同学,你好。小规模是按季申报增值税的,一个季度有一个月销售额是10万,有一个月是16万,一个季度26万不交增值税
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2021 07/23 22:49
老师,那您的意思是说一个季度里,就算有一个月的销售额超过15万,但是一个季度的总销售额不超45万,都可以免征增值税是吗?
jollyliu老师 
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2021 07/23 22:51
同学,你好,是的,小规模按季申报增值税的只要在同一个季度里开票总额不超过45万就免增值税
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2021 07/23 22:54
明白了,感谢老师
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2021 07/23 22:58
请问老师,小规模纳税人是不是只要开了专票,无论多少都要交增值税的?
jollyliu老师 
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2021 07/23 22:58
同学,你好。小规模纳税人只要开了专票,无论多少都要交增值税的
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2021 07/23 23:10
开专票时已经交了税了,所以纳税申报时专票的税不用交了是吗?是这样理解吗
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2021 07/23 23:13
所有的开专票的税额在增值税纳税申报表的第21栏“本期预缴税额”那填写吗?
jollyliu老师 
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2021 07/24 20:41
同学,你好。代开专票已经交税在申报时先填写附表一再增值税纳税申报表的第21栏“本期预缴税额”那填写