小規模納稅人還能享受增值稅征收率降低優惠嗎?最新政策咋規定?
答:可以。《》(2020年(nian)第24號(hao))明確,將支持個體工商戶復(fu)工復(fu)業增(zeng)(zeng)(zeng)值(zhi)稅(shui)優惠政策(ce)的(de)(de)實(shi)施期限延長到2020年(nian)12月(yue)31日。因此,在(zai)2020年(nian)12月(yue)31日以前,對湖(hu)(hu)北省增(zeng)(zeng)(zeng)值(zhi)稅(shui)小規模納稅(shui)人,適用(yong)(yong)3%征(zheng)收(shou)(shou)率(lv)的(de)(de)應(ying)稅(shui)銷售(shou)收(shou)(shou)入(ru),免征(zheng)增(zeng)(zeng)(zeng)值(zhi)稅(shui);適用(yong)(yong)3%預征(zheng)率(lv)的(de)(de)預繳(jiao)增(zeng)(zeng)(zeng)值(zhi)稅(shui)項(xiang)目,暫停預繳(jiao)增(zeng)(zeng)(zeng)值(zhi)稅(shui)。除湖(hu)(hu)北省外,其他省、自治區(qu)、直轄市的(de)(de)增(zeng)(zeng)(zeng)值(zhi)稅(shui)小規模納稅(shui)人,適用(yong)(yong)3%征(zheng)收(shou)(shou)率(lv)的(de)(de)應(ying)稅(shui)銷售(shou)收(shou)(shou)入(ru),減按(an)1%征(zheng)收(shou)(shou)率(lv)征(zheng)收(shou)(shou)增(zeng)(zeng)(zeng)值(zhi)稅(shui);適用(yong)(yong)3%預征(zheng)率(lv)的(de)(de)預繳(jiao)增(zeng)(zeng)(zeng)值(zhi)稅(shui)項(xiang)目,減按(an)1%預征(zheng)率(lv)預繳(jiao)增(zeng)(zeng)(zeng)值(zhi)稅(shui)。