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(9)
9.非湖北地區按季申報的小規模納稅人，3月適用減按1%征收率征收增值稅，那么4月申報第一季度增值稅時，由于1、2月征收率3%，3月征收率1%，如何填寫申報表中的“應征增值稅不含稅銷售額（3%征收率）”欄次？
答：增(zeng)(zeng)值(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)小規模(mo)納(na)稅(shui)(shui)(shui)(shui)人在(zai)(zai)辦理增(zeng)(zeng)值(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)納(na)稅(shui)(shui)(shui)(shui)申報時(shi)，按(an)(an)(an)3%征(zheng)(zheng)收(shou)(shou)(shou)(shou)率(lv)征(zheng)(zheng)收(shou)(shou)(shou)(shou)增(zeng)(zeng)值(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)的(de)銷售(shou)(shou)(shou)額(e)(e)和(he)減按(an)(an)(an)1%征(zheng)(zheng)收(shou)(shou)(shou)(shou)率(lv)征(zheng)(zheng)收(shou)(shou)(shou)(shou)增(zeng)(zeng)值(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)的(de)銷售(shou)(shou)(shou)額(e)(e)均應(ying)當(dang)填(tian)寫(xie)在(zai)(zai)《增(zeng)(zeng)值(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)納(na)稅(shui)(shui)(shui)(shui)申報表(biao)（小規模(mo)納(na)稅(shui)(shui)(shui)(shui)人適用）》“應(ying)征(zheng)(zheng)增(zeng)(zeng)值(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)不含稅(shui)(shui)(shui)(shui)銷售(shou)(shou)(shou)額(e)(e)（3%征(zheng)(zheng)收(shou)(shou)(shou)(shou)率(lv)）”相應(ying)欄次。減按(an)(an)(an)1%征(zheng)(zheng)收(shou)(shou)(shou)(shou)率(lv)征(zheng)(zheng)收(shou)(shou)(shou)(shou)增(zeng)(zeng)值(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)的(de)，按(an)(an)(an)下列公(gong)式計算(suan)銷售(shou)(shou)(shou)額(e)(e)：銷售(shou)(shou)(shou)額(e)(e)=含稅(shui)(shui)(shui)(shui)銷售(shou)(shou)(shou)額(e)(e)/（1+1%）；按(an)(an)(an)3%征(zheng)(zheng)收(shou)(shou)(shou)(shou)率(lv)征(zheng)(zheng)收(shou)(shou)(shou)(shou)增(zeng)(zeng)值(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)的(de)銷售(shou)(shou)(shou)額(e)(e)仍按(an)(an)(an)下列公(gong)式計算(suan)銷售(shou)(shou)(shou)額(e)(e)：銷售(shou)(shou)(shou)額(e)(e)=含稅(shui)(shui)(shui)(shui)銷售(shou)(shou)(shou)額(e)(e)/（1+3%）。
10.非湖北地區按季申報的小規模納稅人，4月申報第一季度增值稅時，享受小微優惠的30萬銷售額如何計算？
