繼去(qu)年(nian)(nian)8月(yue)1日(ri)“月(yue)銷售(shou)(shou)額(e)(營(ying)業(ye)(ye)額(e))不超過(guo)2萬(wan)元免(mian)(mian)征收(shou)增(zeng)值(zhi)稅(shui)(shui)(shui)、營(ying)業(ye)(ye)稅(shui)(shui)(shui)”政(zheng)(zheng)策(ce)(ce)實施后，國家再度出臺了針對小微(wei)(wei)企業(ye)(ye)的又一項稅(shui)(shui)(shui)收(shou)優惠(hui)政(zheng)(zheng)策(ce)(ce)——自2014年(nian)(nian)10月(yue)1日(ri)至2015年(nian)(nian)底，月(yue)銷售(shou)(shou)額(e)(營(ying)業(ye)(ye)額(e))2萬(wan)至3萬(wan)元的小微(wei)(wei)企業(ye)(ye)納稅(shui)(shui)(shui)人，被納入免(mian)(mian)征收(shou)增(zeng)值(zhi)稅(shui)(shui)(shui)、營(ying)業(ye)(ye)稅(shui)(shui)(shui)的范圍。據測算，該政(zheng)(zheng)策(ce)(ce)實施后，廣西全(quan)區(qu)月(yue)銷售(shou)(shou)額(e)3萬(wan)元以下小微(wei)(wei)企業(ye)(ye)和(he)個(ge)體工(gong)商戶共計52.39萬(wan)戶將全(quan)部享受(shou)增(zeng)值(zhi)稅(shui)(shui)(shui)、營(ying)業(ye)(ye)稅(shui)(shui)(shui)免(mian)(mian)征政(zheng)(zheng)策(ce)(ce)，惠(hui)及面達到全(quan)區(qu)小微(wei)(wei)企業(ye)(ye)、個(ge)體工(gong)商戶96.29%。預計2014至2015年(nian)(nian)，全(quan)區(qu)小微(wei)(wei)企業(ye)(ye)和(he)個(ge)體工(gong)商戶總共減(jian)免(mian)(mian)增(zeng)值(zhi)稅(shui)(shui)(shui)將達到8.88億元。

　　個體戶(hu)不達起征(zheng)點(dian)也(ye)可(ke)代(dai)開增值稅專用發票

　　新(xin)出臺的《國家稅(shui)(shui)(shui)務總局關(guan)于小微企(qi)業(ye)免(mian)征增值稅(shui)(shui)(shui)和營業(ye)稅(shui)(shui)(shui)有關(guan)問(wen)題的公告》(2014年第(di)57號)明確，增值稅(shui)(shui)(shui)小規(gui)模(mo)納稅(shui)(shui)(shui)人(ren)和營業(ye)稅(shui)(shui)(shui)納稅(shui)(shui)(shui)人(ren)(包(bao)含個(ge)體工商戶、其(qi)他個(ge)人(ren)、企(qi)業(ye)和非企(qi)業(ye)性(xing)單位)，月銷售(shou)額(e)(e)或營業(ye)額(e)(e)不超過(guo)3萬(wan)(wan)(wan)元(含3萬(wan)(wan)(wan)元)的，可以享受免(mian)征增值稅(shui)(shui)(shui)和營業(ye)稅(shui)(shui)(shui)優惠政策(ce)(ce)”。因此，此次出臺的稅(shui)(shui)(shui)收優惠政策(ce)(ce)在效果上相當于將現行增值稅(shui)(shui)(shui)、營業(ye)稅(shui)(shui)(shui)起征點由月銷售(shou)額(e)(e)(營業(ye)額(e)(e))2萬(wan)(wan)(wan)元提高到(dao)3萬(wan)(wan)(wan)元。

　　與此同時，該文件還(huan)廢止(zhi)了(le)起征點以(yi)下個體(ti)工商(shang)戶不允許代(dai)(dai)開增(zeng)值(zhi)稅(shui)(shui)專用(yong)發票的規定(ding)，個體(ti)工商(shang)戶可按(an)(an)照《稅(shui)(shui)務機(ji)關代(dai)(dai)開增(zeng)值(zhi)稅(shui)(shui)專用(yong)發票管理辦法(試(shi)行(xing))》(國稅(shui)(shui)發[2004]153號)規定(ding)，向(xiang)主管稅(shui)(shui)務機(ji)關申請代(dai)(dai)開增(zeng)值(zhi)稅(shui)(shui)專用(yong)發票。已代(dai)(dai)開增(zeng)值(zhi)稅(shui)(shui)專用(yong)發票并繳(jiao)納代(dai)(dai)開增(zeng)值(zhi)稅(shui)(shui)專用(yong)發票稅(shui)(shui)款的個體(ti)戶，在將(jiang)增(zeng)值(zhi)稅(shui)(shui)專用(yong)發票全部聯次追(zhui)回或者按(an)(an)規定(ding)開具紅字專用(yong)發票后，可以(yi)向(xiang)主管稅(shui)(shui)務機(ji)關申請退還(huan)。

　　小規模(mo)納稅人申報表(biao)有調整

　　由于(yu)廣西有部(bu)分(fen)地市的(de)增值(zhi)稅(shui)(shui)(shui)小規模(mo)納稅(shui)(shui)(shui)人實行按季申報方(fang)式(shi)，對于(yu)這部(bu)分(fen)納稅(shui)(shui)(shui)人，季度銷售額(e)或(huo)營業(ye)額(e)不超(chao)過9萬(wan)元(含9萬(wan)元)的(de)，免(mian)征增值(zhi)稅(shui)(shui)(shui)或(huo)營業(ye)稅(shui)(shui)(shui)。

　　對于既(ji)有(you)增(zeng)(zeng)值稅應(ying)(ying)稅項目，又有(you)營(ying)(ying)業稅應(ying)(ying)稅項目的納(na)稅人，應(ying)(ying)分別核(he)算增(zeng)(zeng)值稅應(ying)(ying)稅項目銷售額和營(ying)(ying)業稅應(ying)(ying)稅項目營(ying)(ying)業額，分別享受月(yue)銷售額不超過3萬(wan)元(按季(ji)納(na)稅9萬(wan)元)免征(zheng)增(zeng)(zeng)值稅和月(yue)營(ying)(ying)業額不超過3萬(wan)元(按季(ji)納(na)稅9萬(wan)元)免征(zheng)營(ying)(ying)業稅的優惠政策。

　　同(tong)時，為了便于小微(wei)企業進(jin)(jin)行納(na)稅(shui)(shui)申報，小規模(mo)納(na)稅(shui)(shui)人(ren)適用的(de)《增(zeng)值稅(shui)(shui)納(na)稅(shui)(shui)申報表》還對(dui)“免稅(shui)(shui)銷售額(e)”及(ji)“稅(shui)(shui)款計算”欄目的(de)填(tian)報內容(rong)進(jin)(jin)行了細化。納(na)稅(shui)(shui)人(ren)有疑(yi)問可對(dui)照填(tian)表說明(ming)進(jin)(jin)行填(tian)寫，或撥(bo)打廣西國稅(shui)(shui)12366納(na)稅(shui)(shui)服務(wu)熱線進(jin)(jin)行咨詢。