[{"gicategorycode":"","giinfoid":"282123","giindentifier":"11532329015178442p-/2023-1024219","giuuid":"317150AA5AEF4A098766A7A3F8839237","gititle":"我公司是按季申报的增值税小规模纳税人,2023年三季度预计销售收入低于30万元,请问应当如何填写申报表?","subcatcode":"","gitcatcode":"","giccatcode":"","gipubcodes":"武定县政府办","gidate":"2023-10-24 19:41:07","gidocno":"","gisubterm":"","gipubcode":"wdx","summary":"《国家税务总局关于增值税小规模纳税人减免增值税等政策有关征管事项的公告》(2023年第1号)第七条规定,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10万元的,免征增值税的销售额等项目应当填写在《增值税及附加税费申报表(小规模纳税人适用)》“小微企业免税销售额”或者“未达起征点销售额”相关栏次。你公司三季度合计销售额预计未超过30万元,在办理增值税纳税申报时,应将免税销售额填写在《增值税及附加..."},{"gicategorycode":"","giinfoid":"282122","giindentifier":"11532329015178442p-/2023-1024218","giuuid":"22749552F3F0482B9D278EC9A2609F82","gititle":"我是个体工商户,属于按季申报的增值税小规模纳税人,2023年三季度预计销售收入为25万元。请问我是否可以根据客户要求,就部分业务放弃免税,开具1%或3%征收率的增值税专用发票?","subcatcode":"","gitcatcode":"","giccatcode":"","gipubcodes":"武定县政府办、","gidate":"2023-10-24 19:40:39","gidocno":"","gisubterm":"","gipubcode":"wdx","summary":"根据《国家税务总局关于增值税小规模纳税人减免增值税等政策有关征管事项的公告》(2023年第1号)第四条、第五条有关规定,小规模纳税人适用月销售额10万元以下免征增值税政策,可就该笔销售收入选择放弃免税并开具增值税专用发票;小规模纳税人适用3%征收率销售收入减按1%征收率征收增值税政策的,可就该笔销售收入选择放弃减税并开具增值税专用发票。您可以根据实际经营需要,就部分业务放弃上述减免税政策,按照1%或者3%征..."},{"gicategorycode":"","giinfoid":"282121","giindentifier":"11532329015178442p-/2023-1024217","giuuid":"65F79FF87E394B0890C71FE8046A8432","gititle":"我公司是零售摩托车的增值税小规模纳税人,2023年8月销售额20万元,均为客户开具了3%征收率的机动车销售统一发票,请问我还能享受3%征收率销售收入减按1%征收增值税政策吗?我的个别客户为增值税一般纳税人,是否能够抵扣进项税额?","subcatcode":"","gitcatcode":"","giccatcode":"","gipubcodes":"武定县政府办、","gidate":"2023-10-24 19:40:09","gidocno":"","gisubterm":"","gipubcode":"wdx","summary":"《财政部税务总局关于增值税小规模纳税人减免增值税政策的公告》(2023年第19号)第二条规定,增值税小规模纳税人适用3%征收率的应税销售收入,减按1%征收率征收增值税。根据上述规定,您可以享受3%征收率销售收入减按1%征收增值税政策。但由于您开具的3%征收率的机动车销售统一发票,具有抵扣功能,您的客户如为一般纳税人,可以凭您开具的3%征收率的机动车销售统一发票,抵扣对应的进项税额。因此,您需要追回已开具的3%征..."},{"gicategorycode":"","giinfoid":"282120","giindentifier":"11532329015178442p-/2023-1024216","giuuid":"B492448A7300411C83167DDE30CD50B5","gititle":"我是一家餐饮公司,为按月申报的增值税小规模纳税人,2023年8月25日为客户开具了2万元的3%征收率增值税普通发票。8月实际月销售额为15万元,均为3%征收率的销售收入,我公司客户为个人,无法收回已开具发票,请问我公司还能够享受3%征收率销售收入减按1%征收率征收增值税政策吗?","subcatcode":"","gitcatcode":"","giccatcode":"","gipubcodes":"武定县政府办、","gidate":"2023-10-24 19:39:31","gidocno":"","gisubterm":"","gipubcode":"wdx","summary":"《财政部税务总局关于增值税小规模纳税人减免增值税政策的公告》(2023年第19号)第二条规定,增值税小规模纳税人适用3%征收率的应税销售收入,减按1%征收率征收增值税。您3%征收率的销售收入15万元,可以在申报纳税时直接进行减税申报,享受3%征收率销售收入减按1%征收率征收增值税政策。为减轻您的办税负担,无需对已开具的3%征收率的增值税普通发票进行作废或换开。但需要注意的是,按照《中华人民共和国发票管理办法》等..."},{"gicategorycode":"","giinfoid":"282119","giindentifier":"11532329015178442p-/2023-1024215","giuuid":"6B027F53FCC04A9DB681B9EF1CBDE517","gititle":"我是A市一家小型建筑公司,在B市和C市都有建筑项目,属于按季申报的增值税小规模纳税人。我公司2023年三季度预计销售额60万元,其中在B市的建筑项目销售额40万元,在C市的建筑项目销售额20万元,我应如何缴纳增值税?","subcatcode":"","gitcatcode":"","giccatcode":"","gipubcodes":"武定县政府办、","gidate":"2023-10-24 19:38:59","gidocno":"","gisubterm":"","gipubcode":"wdx","summary":"《财政部税务总局关于增值税小规模纳税人减免增值税政策的公告》(财政部税务总局公告2023年第19号)第一条规定,对月销售额10万元以下(含本数)的增值税小规模纳税人,免征增值税。第二条规定,增值税小规模纳税人适用3%征收率的应税销售收入,减按1%征收率征收增值税;适用3%预征率的预缴增值税项目,减按1%预征率预缴增值税。《国家税务总局关于增值税小规模纳税人减免增值税等政策有关征管事项的公告》(2023年第1号)第..."},{"gicategorycode":"","giinfoid":"282118","giindentifier":"11532329015178442p-/2023-1024214","giuuid":"0AD83B79F22C449E8687D1775629EE19","gititle":"我是个体工商户,属于按季申报的增值税小规模纳税人。2023年8月5日,自行开具了1张征收率为3%的增值税专用发票,提供给下游客户用于抵扣进项税额,尚未申报纳税。请问对于这笔销售收入,如果我要享受减按1%征收增值税政策,是否必须追回已开具的征收率为3%的专用发票?","subcatcode":"","gitcatcode":"","giccatcode":"","gipubcodes":"武定县政府办、","gidate":"2023-10-24 19:38:31","gidocno":"","gisubterm":"","gipubcode":"wdx","summary":"《财政部税务总局关于增值税小规模纳税人减免增值税政策的公告》(2023年第19号)第二条规定,增值税小规模纳税人适用3%征收率的应税销售收入,减按1%征收率征收增值税。您取得适用3%征收率的应税销售收入,可以享受减按1%征收率征收增值税政策。但增值税专用发票具有抵扣功能,您已向购买方开具3%征收率的增值税专用发票,应在增值税专用发票全部联次追回予以作废或者按规定开具红字专用发票后,方可就此笔业务适用减征增值..."}]