問：我是一家代理記賬公司的會計人員，關注到國家新出臺了支持復工復業增值稅優惠政策，小規模納稅人3%征收率調減至1%。請問，在計算公路旅客運輸進項抵扣時，抵扣率需要調整嗎？

答：《財(cai)政(zheng)(zheng)部(bu) 稅(shui)(shui)(shui)(shui)務(wu)(wu)總(zong)(zong)(zong)局(ju)(ju)(ju)關于(yu)支(zhi)持(chi)個(ge)體工商(shang)戶(hu)復(fu)工復(fu)業增值(zhi)(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)政(zheng)(zheng)策的(de)(de)(de)公(gong)告》（2020年(nian)第13號，以下稱13號公(gong)告）規(gui)(gui)定，自(zi)(zi)2020年(nian)3月(yue)(yue)1日(ri)至(zhi)2020年(nian)5月(yue)(yue)31日(ri)，湖(hu)北省(sheng)增值(zhi)(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)小(xiao)規(gui)(gui)模納稅(shui)(shui)(shui)(shui)人(ren)，適(shi)(shi)用(yong)3%征收(shou)(shou)率(lv)的(de)(de)(de)應稅(shui)(shui)(shui)(shui)銷售(shou)收(shou)(shou)入，免征增值(zhi)(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)；適(shi)(shi)用(yong)3%預(yu)征率(lv)的(de)(de)(de)預(yu)繳(jiao)增值(zhi)(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)項目(mu)，暫(zan)停預(yu)繳(jiao)增值(zhi)(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)。除湖(hu)北省(sheng)外，其他省(sheng)、自(zi)(zi)治區、直轄(xia)市(shi)的(de)(de)(de)增值(zhi)(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)小(xiao)規(gui)(gui)模納稅(shui)(shui)(shui)(shui)人(ren)，適(shi)(shi)用(yong)3%征收(shou)(shou)率(lv)的(de)(de)(de)應稅(shui)(shui)(shui)(shui)銷售(shou)收(shou)(shou)入，減按(an)1%征收(shou)(shou)率(lv)征收(shou)(shou)增值(zhi)(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)；適(shi)(shi)用(yong)3%預(yu)征率(lv)的(de)(de)(de)預(yu)繳(jiao)增值(zhi)(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)項目(mu)，減按(an)1%預(yu)征率(lv)預(yu)繳(jiao)增值(zhi)(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)。根據《財(cai)政(zheng)(zheng)部(bu) 稅(shui)(shui)(shui)(shui)務(wu)(wu)總(zong)(zong)(zong)局(ju)(ju)(ju)關于(yu)延(yan)長小(xiao)規(gui)(gui)模納稅(shui)(shui)(shui)(shui)人(ren)減免增值(zhi)(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)政(zheng)(zheng)策執行期(qi)限的(de)(de)(de)公(gong)告》（財(cai)政(zheng)(zheng)部(bu) 稅(shui)(shui)(shui)(shui)務(wu)(wu)總(zong)(zong)(zong)局(ju)(ju)(ju)公(gong)告2020年(nian)第24號）規(gui)(gui)定，《財(cai)政(zheng)(zheng)部(bu) 稅(shui)(shui)(shui)(shui)務(wu)(wu)總(zong)(zong)(zong)局(ju)(ju)(ju)關于(yu)支(zhi)持(chi)個(ge)體工商(shang)戶(hu)復(fu)工復(fu)業增值(zhi)(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)政(zheng)(zheng)策的(de)(de)(de)公(gong)告》（財(cai)政(zheng)(zheng)部(bu) 稅(shui)(shui)(shui)(shui)務(wu)(wu)總(zong)(zong)(zong)局(ju)(ju)(ju)公(gong)告2020年(nian)第13號）規(gui)(gui)定的(de)(de)(de)稅(shui)(shui)(shui)(shui)收(shou)(shou)優惠政(zheng)(zheng)策實施(shi)期(qi)限延(yan)長到(dao)2020年(nian)12月(yue)(yue)31日(ri)。

《財政部(bu) 稅(shui)(shui)(shui)務(wu)總局(ju) 海關總署關于深化增值稅(shui)(shui)(shui)改革有關政策的公告》（2019年第(di)39號）規定(ding)，納稅(shui)(shui)(shui)人購進(jin)國內旅客運輸服務(wu)，其(qi)進(jin)項稅(shui)(shui)(shui)額(e)允(yun)許(xu)從銷項稅(shui)(shui)(shui)額(e)中抵扣。納稅(shui)(shui)(shui)人取得注明(ming)旅客身份信(xin)息的公路(lu)、水路(lu)等其(qi)他(ta)客票的，按照下列公式(shi)計算進(jin)項稅(shui)(shui)(shui)額(e)：

公路(lu)、水路(lu)等其他旅客(ke)運輸進項稅(shui)額=票面金額÷（1+3%）×3%

綜上，13號公告(gao)(gao)規(gui)定的3%征收率(lv)（預征率(lv)）相關(guan)調整事項(xiang)(xiang)，不影響納稅人按照39號公告(gao)(gao)的規(gui)定，憑(ping)取得注明旅客身份(fen)信(xin)息的公路(lu)、水路(lu)等其他客票計算抵(di)扣旅客運輸進(jin)項(xiang)(xiang)稅額(e)。

問：我公司是北京一家房地產開發企業（一般納稅人)，2015年8月開發A房地產項目，同年10月完成土地平整并開始建設項目配套工程，相關建筑施工合同開工時間在2016年4月30日前，后因資金問題停工，期間沒有取得建筑施工許可證。2019年底引入新股東后恢復開工，并取得建筑施工許可證，新冠疫情緩解后我們準備加快項目建設，請問這個項目建設完成后對外銷售，能適用房地產老項目增值稅簡易計稅政策嗎？疫情期間，征收率是下調到1%了嗎？

答(da)：可(ke)以(yi)適(shi)用(yong)房(fang)(fang)(fang)地(di)(di)(di)(di)產(chan)老(lao)(lao)項(xiang)目(mu)增(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)簡(jian)易(yi)計(ji)(ji)稅(shui)(shui)(shui)政策，征收率為(wei)5%。《國家稅(shui)(shui)(shui)務總局關于發(fa)布<房(fang)(fang)(fang)地(di)(di)(di)(di)產(chan)開(kai)發(fa)企業銷售(shou)自(zi)行開(kai)發(fa)的(de)(de)(de)房(fang)(fang)(fang)地(di)(di)(di)(di)產(chan)項(xiang)目(mu)增(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)征收管理暫(zan)行辦法(fa)>的(de)(de)(de)公告》（2016年(nian)第(di)(di)18號）第(di)(di)八條(tiao)規定，一般納稅(shui)(shui)(shui)人(ren)銷售(shou)自(zi)行開(kai)發(fa)的(de)(de)(de)房(fang)(fang)(fang)地(di)(di)(di)(di)產(chan)老(lao)(lao)項(xiang)目(mu)，可(ke)以(yi)選擇適(shi)用(yong)簡(jian)易(yi)計(ji)(ji)稅(shui)(shui)(shui)方法(fa)按照5%的(de)(de)(de)征收率計(ji)(ji)稅(shui)(shui)(shui)。一經選擇簡(jian)易(yi)計(ji)(ji)稅(shui)(shui)(shui)方法(fa)計(ji)(ji)稅(shui)(shui)(shui)的(de)(de)(de)，36個(ge)月(yue)內(nei)不得變更(geng)為(wei)一般計(ji)(ji)稅(shui)(shui)(shui)方法(fa)計(ji)(ji)稅(shui)(shui)(shui)。房(fang)(fang)(fang)地(di)(di)(di)(di)產(chan)老(lao)(lao)項(xiang)目(mu)，是指：（一）《建(jian)筑(zhu)工(gong)(gong)(gong)(gong)(gong)程施(shi)(shi)工(gong)(gong)(gong)(gong)(gong)許(xu)可(ke)證》注明(ming)的(de)(de)(de)合(he)(he)同(tong)(tong)開(kai)工(gong)(gong)(gong)(gong)(gong)日(ri)期(qi)在(zai)(zai)2016年(nian)4月(yue)30日(ri)前的(de)(de)(de)房(fang)(fang)(fang)地(di)(di)(di)(di)產(chan)項(xiang)目(mu)；（二）《建(jian)筑(zhu)工(gong)(gong)(gong)(gong)(gong)程施(shi)(shi)工(gong)(gong)(gong)(gong)(gong)許(xu)可(ke)證》未注明(ming)合(he)(he)同(tong)(tong)開(kai)工(gong)(gong)(gong)(gong)(gong)日(ri)期(qi)或者未取得《建(jian)筑(zhu)工(gong)(gong)(gong)(gong)(gong)程施(shi)(shi)工(gong)(gong)(gong)(gong)(gong)許(xu)可(ke)證》，但建(jian)筑(zhu)工(gong)(gong)(gong)(gong)(gong)程承(cheng)包(bao)合(he)(he)同(tong)(tong)注明(ming)的(de)(de)(de)開(kai)工(gong)(gong)(gong)(gong)(gong)日(ri)期(qi)在(zai)(zai)2016年(nian)4月(yue)30日(ri)前的(de)(de)(de)建(jian)筑(zhu)工(gong)(gong)(gong)(gong)(gong)程項(xiang)目(mu)。

按(an)照上述(shu)規定(ding)，你公司在2016年4月(yue)30日(ri)前(qian)未取得(de)《建筑工(gong)程(cheng)施工(gong)許可(ke)證》，但簽訂的(de)建筑工(gong)程(cheng)承(cheng)包合同(tong)注明的(de)開工(gong)日(ri)期在2016年4月(yue)30日(ri)前(qian)的(de)建筑工(gong)程(cheng)項目，屬(shu)于房地產老(lao)項目。可(ke)以(yi)按(an)照上述(shu)規定(ding)適用房地產老(lao)項目增值稅簡易計稅政策。

另外，需要說明(ming)的(de)是，近(jin)期出臺的(de)《財政部(bu) 稅(shui)(shui)務(wu)總(zong)局關于支(zhi)持個(ge)體(ti)工商戶(hu)復(fu)工復(fu)業增(zeng)值稅(shui)(shui)政策的(de)公(gong)告》（2020年第13號），調整了增(zeng)值稅(shui)(shui)小規模納稅(shui)(shui)人(ren)的(de)征(zheng)收率(lv)(lv)，鑒于你(ni)公(gong)司(si)為(wei)增(zeng)值稅(shui)(shui)一般納稅(shui)(shui)人(ren)，不適(shi)用該項政策規定，因此，你(ni)公(gong)司(si)如果選擇適(shi)用房地產老項目簡易計稅(shui)(shui)政策，仍應適(shi)用5%的(de)征(zheng)收率(lv)(lv)。

問：增值稅小規模納稅人銷售自己使用過的固定資產和舊貨按規定減按2%征收的，現在是否可以享受小規模納稅人復工復業增值稅優惠政策？

答：可以。根(gen)據《財(cai)政(zheng)(zheng)(zheng)部(bu)(bu)(bu) 稅(shui)(shui)(shui)務(wu)總局(ju)(ju)關(guan)于支持(chi)個體工(gong)(gong)商(shang)(shang)戶復(fu)(fu)工(gong)(gong)復(fu)(fu)業增值(zhi)(zhi)(zhi)稅(shui)(shui)(shui)政(zheng)(zheng)(zheng)策(ce)(ce)的(de)(de)公告(gao)(gao)(gao)(gao)》（2020年(nian)第13號(hao)）規(gui)(gui)定，自3月(yue)1日(ri)至(zhi)5月(yue)31日(ri)，對湖(hu)北(bei)省增值(zhi)(zhi)(zhi)稅(shui)(shui)(shui)小(xiao)(xiao)規(gui)(gui)模(mo)納稅(shui)(shui)(shui)人，適(shi)(shi)用(yong)3%征(zheng)收(shou)率(lv)的(de)(de)應稅(shui)(shui)(shui)銷售收(shou)入(ru)，免征(zheng)增值(zhi)(zhi)(zhi)稅(shui)(shui)(shui)；除湖(hu)北(bei)省外(wai)，其他省、自治區、直轄市的(de)(de)增值(zhi)(zhi)(zhi)稅(shui)(shui)(shui)小(xiao)(xiao)規(gui)(gui)模(mo)納稅(shui)(shui)(shui)人，適(shi)(shi)用(yong)3%征(zheng)收(shou)率(lv)的(de)(de)應稅(shui)(shui)(shui)銷售收(shou)入(ru)，減(jian)按1%征(zheng)收(shou)率(lv)征(zheng)收(shou)增值(zhi)(zhi)(zhi)稅(shui)(shui)(shui)。根(gen)據《財(cai)政(zheng)(zheng)(zheng)部(bu)(bu)(bu) 稅(shui)(shui)(shui)務(wu)總局(ju)(ju)關(guan)于延(yan)長小(xiao)(xiao)規(gui)(gui)模(mo)納稅(shui)(shui)(shui)人減(jian)免增值(zhi)(zhi)(zhi)稅(shui)(shui)(shui)政(zheng)(zheng)(zheng)策(ce)(ce)執行期(qi)限的(de)(de)公告(gao)(gao)(gao)(gao)》（財(cai)政(zheng)(zheng)(zheng)部(bu)(bu)(bu) 稅(shui)(shui)(shui)務(wu)總局(ju)(ju)公告(gao)(gao)(gao)(gao)2020年(nian)第24號(hao)）規(gui)(gui)定，《財(cai)政(zheng)(zheng)(zheng)部(bu)(bu)(bu) 稅(shui)(shui)(shui)務(wu)總局(ju)(ju)關(guan)于支持(chi)個體工(gong)(gong)商(shang)(shang)戶復(fu)(fu)工(gong)(gong)復(fu)(fu)業增值(zhi)(zhi)(zhi)稅(shui)(shui)(shui)政(zheng)(zheng)(zheng)策(ce)(ce)的(de)(de)公告(gao)(gao)(gao)(gao)》（財(cai)政(zheng)(zheng)(zheng)部(bu)(bu)(bu) 稅(shui)(shui)(shui)務(wu)總局(ju)(ju)公告(gao)(gao)(gao)(gao)2020年(nian)第13號(hao)）規(gui)(gui)定的(de)(de)稅(shui)(shui)(shui)收(shou)優惠政(zheng)(zheng)(zheng)策(ce)(ce)實(shi)施期(qi)限延(yan)長到(dao)2020年(nian)12月(yue)31日(ri)。

根(gen)據《財(cai)政部(bu) 國家稅(shui)務(wu)(wu)總(zong)(zong)局關于部(bu)分貨(huo)物適(shi)用增(zeng)(zeng)值(zhi)(zhi)稅(shui)低稅(shui)率和簡(jian)易辦法(fa)征(zheng)(zheng)收(shou)(shou)(shou)增(zeng)(zeng)值(zhi)(zhi)稅(shui)政策的(de)通(tong)知》（財(cai)稅(shui)〔2009〕9號(hao)）和《財(cai)政部(bu) 國家稅(shui)務(wu)(wu)總(zong)(zong)局關于簡(jian)并增(zeng)(zeng)值(zhi)(zhi)稅(shui)征(zheng)(zheng)收(shou)(shou)(shou)率政策的(de)通(tong)知》（財(cai)稅(shui)〔2014〕57號(hao)）規(gui)定，增(zeng)(zeng)值(zhi)(zhi)稅(shui)小規(gui)模納(na)稅(shui)人（除其他(ta)個人外）銷(xiao)(xiao)售自己(ji)(ji)使(shi)用過的(de)固(gu)定資(zi)產(chan)(chan)以(yi)及銷(xiao)(xiao)售舊(jiu)貨(huo)，按(an)照簡(jian)易辦法(fa)依照3%征(zheng)(zheng)收(shou)(shou)(shou)率減按(an)2%征(zheng)(zheng)收(shou)(shou)(shou)增(zeng)(zeng)值(zhi)(zhi)稅(shui)。因(yin)小規(gui)模納(na)稅(shui)人銷(xiao)(xiao)售自己(ji)(ji)使(shi)用過的(de)固(gu)定資(zi)產(chan)(chan)和舊(jiu)貨(huo)適(shi)用“3%的(de)征(zheng)(zheng)收(shou)(shou)(shou)率”，所以(yi)，湖北省(sheng)增(zeng)(zeng)值(zhi)(zhi)稅(shui)小規(gui)模納(na)稅(shui)人銷(xiao)(xiao)售自己(ji)(ji)使(shi)用過的(de)固(gu)定資(zi)產(chan)(chan)和舊(jiu)貨(huo)取得(de)的(de)應稅(shui)銷(xiao)(xiao)售收(shou)(shou)(shou)入(ru)，可以(yi)免征(zheng)(zheng)增(zeng)(zeng)值(zhi)(zhi)稅(shui)；其他(ta)省(sheng)、自治區(qu)、直轄市的(de)增(zeng)(zeng)值(zhi)(zhi)稅(shui)小規(gui)模納(na)稅(shui)人銷(xiao)(xiao)售自己(ji)(ji)使(shi)用過的(de)固(gu)定資(zi)產(chan)(chan)和舊(jiu)貨(huo)取得(de)的(de)應稅(shui)銷(xiao)(xiao)售收(shou)(shou)(shou)入(ru)，可以(yi)減按(an)1%征(zheng)(zheng)收(shou)(shou)(shou)率繳納(na)增(zeng)(zeng)值(zhi)(zhi)稅(shui)。

問：非湖北地區的小規模納稅人3-5月銷售使用過的固定資產，原政策是3%減按2%繳納增值稅，現在是否直接按照1%征收率繳納增值稅？

答(da)：可以(yi)。根據《財政(zheng)(zheng)部(bu) 稅(shui)(shui)(shui)(shui)務總(zong)(zong)局(ju)關(guan)于(yu)支持個(ge)體工商戶復(fu)(fu)工復(fu)(fu)業增(zeng)(zeng)值(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)政(zheng)(zheng)策的(de)(de)(de)公(gong)(gong)告(gao)》（2020年(nian)第(di)13號(hao)）規(gui)定，自3月1日(ri)(ri)至(zhi)5月31日(ri)(ri)，對湖北省增(zeng)(zeng)值(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)小(xiao)規(gui)模納(na)稅(shui)(shui)(shui)(shui)人，適(shi)用3%征收(shou)(shou)率的(de)(de)(de)應(ying)稅(shui)(shui)(shui)(shui)銷售收(shou)(shou)入(ru)，免(mian)征增(zeng)(zeng)值(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)；除湖北省外，其他(ta)省、自治區、直(zhi)轄市的(de)(de)(de)增(zeng)(zeng)值(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)小(xiao)規(gui)模納(na)稅(shui)(shui)(shui)(shui)人，適(shi)用3%征收(shou)(shou)率的(de)(de)(de)應(ying)稅(shui)(shui)(shui)(shui)銷售收(shou)(shou)入(ru)，減按1%征收(shou)(shou)率征收(shou)(shou)增(zeng)(zeng)值(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)。根據《財政(zheng)(zheng)部(bu) 稅(shui)(shui)(shui)(shui)務總(zong)(zong)局(ju)關(guan)于(yu)延(yan)長(chang)小(xiao)規(gui)模納(na)稅(shui)(shui)(shui)(shui)人減免(mian)增(zeng)(zeng)值(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)政(zheng)(zheng)策執行期(qi)限(xian)的(de)(de)(de)公(gong)(gong)告(gao)》（財政(zheng)(zheng)部(bu) 稅(shui)(shui)(shui)(shui)務總(zong)(zong)局(ju)公(gong)(gong)告(gao)2020年(nian)第(di)24號(hao)）規(gui)定，《財政(zheng)(zheng)部(bu) 稅(shui)(shui)(shui)(shui)務總(zong)(zong)局(ju)關(guan)于(yu)支持個(ge)體工商戶復(fu)(fu)工復(fu)(fu)業增(zeng)(zeng)值(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)政(zheng)(zheng)策的(de)(de)(de)公(gong)(gong)告(gao)》（財政(zheng)(zheng)部(bu) 稅(shui)(shui)(shui)(shui)務總(zong)(zong)局(ju)公(gong)(gong)告(gao)2020年(nian)第(di)13號(hao)）規(gui)定的(de)(de)(de)稅(shui)(shui)(shui)(shui)收(shou)(shou)優惠政(zheng)(zheng)策實施期(qi)限(xian)延(yan)長(chang)到2020年(nian)12月31日(ri)(ri)。

根據《財(cai)(cai)政部 國家(jia)稅(shui)(shui)(shui)(shui)(shui)務(wu)總局(ju)(ju)關于部分貨(huo)(huo)物適用增(zeng)值(zhi)稅(shui)(shui)(shui)(shui)(shui)低稅(shui)(shui)(shui)(shui)(shui)率和簡易辦法(fa)征(zheng)收(shou)(shou)(shou)增(zeng)值(zhi)稅(shui)(shui)(shui)(shui)(shui)政策的(de)(de)(de)通知》（財(cai)(cai)稅(shui)(shui)(shui)(shui)(shui)〔2009〕9號(hao)）和《財(cai)(cai)政部 國家(jia)稅(shui)(shui)(shui)(shui)(shui)務(wu)總局(ju)(ju)關于簡并增(zeng)值(zhi)稅(shui)(shui)(shui)(shui)(shui)征(zheng)收(shou)(shou)(shou)率政策的(de)(de)(de)通知》（財(cai)(cai)稅(shui)(shui)(shui)(shui)(shui)〔2014〕57號(hao)）規(gui)定，增(zeng)值(zhi)稅(shui)(shui)(shui)(shui)(shui)小(xiao)(xiao)規(gui)模(mo)(mo)納(na)稅(shui)(shui)(shui)(shui)(shui)人(ren)（除其(qi)(qi)他個(ge)人(ren)外）銷(xiao)售自(zi)己(ji)使用過(guo)的(de)(de)(de)固(gu)定資(zi)(zi)產以(yi)(yi)及(ji)銷(xiao)售舊(jiu)貨(huo)(huo)，按(an)照簡易辦法(fa)依照3%征(zheng)收(shou)(shou)(shou)率減按(an)2%征(zheng)收(shou)(shou)(shou)增(zeng)值(zhi)稅(shui)(shui)(shui)(shui)(shui)。因小(xiao)(xiao)規(gui)模(mo)(mo)納(na)稅(shui)(shui)(shui)(shui)(shui)人(ren)銷(xiao)售自(zi)己(ji)使用過(guo)的(de)(de)(de)固(gu)定資(zi)(zi)產和舊(jiu)貨(huo)(huo)適用“3%的(de)(de)(de)征(zheng)收(shou)(shou)(shou)率”，所以(yi)(yi)，湖北省(sheng)增(zeng)值(zhi)稅(shui)(shui)(shui)(shui)(shui)小(xiao)(xiao)規(gui)模(mo)(mo)納(na)稅(shui)(shui)(shui)(shui)(shui)人(ren)銷(xiao)售自(zi)己(ji)使用過(guo)的(de)(de)(de)固(gu)定資(zi)(zi)產和舊(jiu)貨(huo)(huo)取(qu)得(de)的(de)(de)(de)應稅(shui)(shui)(shui)(shui)(shui)銷(xiao)售收(shou)(shou)(shou)入，可(ke)以(yi)(yi)免征(zheng)增(zeng)值(zhi)稅(shui)(shui)(shui)(shui)(shui)；其(qi)(qi)他省(sheng)、自(zi)治區、直轄(xia)市的(de)(de)(de)增(zeng)值(zhi)稅(shui)(shui)(shui)(shui)(shui)小(xiao)(xiao)規(gui)模(mo)(mo)納(na)稅(shui)(shui)(shui)(shui)(shui)人(ren)銷(xiao)售自(zi)己(ji)使用過(guo)的(de)(de)(de)固(gu)定資(zi)(zi)產和舊(jiu)貨(huo)(huo)取(qu)得(de)的(de)(de)(de)應稅(shui)(shui)(shui)(shui)(shui)銷(xiao)售收(shou)(shou)(shou)入，可(ke)以(yi)(yi)減按(an)1%征(zheng)收(shou)(shou)(shou)率繳納(na)增(zeng)值(zhi)稅(shui)(shui)(shui)(shui)(shui)。