问题已解决
小规模纳税人房屋租赁收入税率5%,享受季度收入不超过45万免税政策吗?
![](https://member.chinaacc.com/homes/resources/images/home/avatar/3.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/009/96/08/56_avatar_middle.jpg?t=1651203464)
你好,包含在政策内的
2021 10/10 09:20
![](http://member.chinaacc.com/homes/resources/images/home/avatar/3.jpg)
84784973 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2021 10/10 09:21
该怎么申报
![](https://pic1.acc5.cn/009/96/08/56_avatar_middle.jpg?t=1651203464)
夏天老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2021 10/10 09:22
季度没有超过45万的填在未达起征点那一栏
![](http://member.chinaacc.com/homes/resources/images/home/avatar/3.jpg)
84784973 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2021 10/10 09:24
免税额那一栏显示的是按3%税率计算的
![](https://pic1.acc5.cn/009/96/08/56_avatar_middle.jpg?t=1651203464)
夏天老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2021 10/10 09:25
没关系的,只要是未达起征点,税额都是减免的
![](http://member.chinaacc.com/homes/resources/images/home/avatar/3.jpg)
84784973 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2021 10/10 09:44
这样免税额和开票系统的不一致,没事啊
![](https://pic1.acc5.cn/009/96/08/56_avatar_middle.jpg?t=1651203464)
夏天老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2021 10/10 09:44
目前小规模按1%开票,你也和3%不一致啊,只要是免税就可以