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4月大征期小規模納稅人如何享受增值稅優惠?這13個問答請收好(7)

來源:未知 作者:網絡 點擊:時間:2020-04-22 14:22

  7.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《財政部 稅(shui)(shui)務總局關于支持個體工商戶復工復業增(zeng)值(zhi)稅(shui)(shui)政策的(de)公告》(2020年第(di)13號(hao))規(gui)定,自3月(yue)1日(ri)至5月(yue)31日(ri),對湖(hu)北(bei)省(sheng)增(zeng)值(zhi)稅(shui)(shui)小規(gui)模(mo)納稅(shui)(shui)人,適用3%征(zheng)收(shou)率(lv)(lv)的(de)應稅(shui)(shui)銷售收(shou)入,免征(zheng)增(zeng)值(zhi)稅(shui)(shui);除湖(hu)北(bei)省(sheng)外,其(qi)他省(sheng)、自治(zhi)區、直轄市的(de)增(zeng)值(zhi)稅(shui)(shui)小規(gui)模(mo)納稅(shui)(shui)人,適用3%征(zheng)收(shou)率(lv)(lv)的(de)應稅(shui)(shui)銷售收(shou)入,減(jian)按(an)1%征(zheng)收(shou)率(lv)(lv)征(zheng)收(shou)增(zeng)值(zhi)稅(shui)(shui)。

  

  根(gen)據《財政(zheng)部(bu) 國(guo)家稅(shui)(shui)(shui)(shui)(shui)務總局(ju)關(guan)于部(bu)分貨(huo)物(wu)適(shi)用(yong)(yong)增(zeng)(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)低稅(shui)(shui)(shui)(shui)(shui)率(lv)和簡易辦法(fa)征(zheng)(zheng)(zheng)收(shou)(shou)(shou)(shou)(shou)增(zeng)(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)政(zheng)策(ce)的(de)通知》(財稅(shui)(shui)(shui)(shui)(shui)〔2009〕9號)和《財政(zheng)部(bu) 國(guo)家稅(shui)(shui)(shui)(shui)(shui)務總局(ju)關(guan)于簡并增(zeng)(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)征(zheng)(zheng)(zheng)收(shou)(shou)(shou)(shou)(shou)率(lv)政(zheng)策(ce)的(de)通知》(財稅(shui)(shui)(shui)(shui)(shui)〔2014〕57號)規(gui)定(ding),增(zeng)(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)小規(gui)模(mo)納(na)(na)(na)(na)稅(shui)(shui)(shui)(shui)(shui)人(ren)(除其他個(ge)人(ren)外)銷(xiao)(xiao)售(shou)自(zi)己(ji)(ji)使(shi)用(yong)(yong)過(guo)的(de)固(gu)定(ding)資產(chan)以及銷(xiao)(xiao)售(shou)舊貨(huo),按(an)(an)照(zhao)簡易辦法(fa)依照(zhao)3%征(zheng)(zheng)(zheng)收(shou)(shou)(shou)(shou)(shou)率(lv)減(jian)按(an)(an)2%征(zheng)(zheng)(zheng)收(shou)(shou)(shou)(shou)(shou)增(zeng)(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)。因小規(gui)模(mo)納(na)(na)(na)(na)稅(shui)(shui)(shui)(shui)(shui)人(ren)銷(xiao)(xiao)售(shou)自(zi)己(ji)(ji)使(shi)用(yong)(yong)過(guo)的(de)固(gu)定(ding)資產(chan)和舊貨(huo)適(shi)用(yong)(yong)“3%的(de)征(zheng)(zheng)(zheng)收(shou)(shou)(shou)(shou)(shou)率(lv)”,所以,湖北省增(zeng)(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)小規(gui)模(mo)納(na)(na)(na)(na)稅(shui)(shui)(shui)(shui)(shui)人(ren)銷(xiao)(xiao)售(shou)自(zi)己(ji)(ji)使(shi)用(yong)(yong)過(guo)的(de)固(gu)定(ding)資產(chan)和舊貨(huo)取得(de)的(de)應稅(shui)(shui)(shui)(shui)(shui)銷(xiao)(xiao)售(shou)收(shou)(shou)(shou)(shou)(shou)入,可(ke)以免征(zheng)(zheng)(zheng)增(zeng)(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui);其他省、自(zi)治區、直轄市的(de)增(zeng)(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)小規(gui)模(mo)納(na)(na)(na)(na)稅(shui)(shui)(shui)(shui)(shui)人(ren)銷(xiao)(xiao)售(shou)自(zi)己(ji)(ji)使(shi)用(yong)(yong)過(guo)的(de)固(gu)定(ding)資產(chan)和舊貨(huo)取得(de)的(de)應稅(shui)(shui)(shui)(shui)(shui)銷(xiao)(xiao)售(shou)收(shou)(shou)(shou)(shou)(shou)入,可(ke)以減(jian)按(an)(an)1%征(zheng)(zheng)(zheng)收(shou)(shou)(shou)(shou)(shou)率(lv)繳納(na)(na)(na)(na)增(zeng)(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)。

 

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