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增值税小微判断标准你知道有哪些吗?

发布时间:2020-10-09 18:11:28   点击:次 来源:http://www.jiuxingkuaiji.com

判断标准
Judgment criteria
适用增值税差额征税政策的小规模纳税人,以差额后的销售额确定是否可以享受增值税小微政策规定的免征增值税政策。
For small-scale taxpayers who are subject to the VAT differential tax policy, whether they can enjoy the VAT exemption policy stipulated in the VAT microenterprise policy is determined by the sales amount after the difference.
知识链接
Knowledge link
增值税小微:小规模纳税人发生增值税应税销售行为,合计月销售额未超过10万元(以1个季度为1个纳税期的,季度销售额未超过30万元)的,免征增值税。
VAT microenterprise: small scale taxpayers who have VAT taxable sales behavior and whose total monthly sales amount does not exceed 100000 yuan (if one quarter is a tax period, the quarterly sales volume does not exceed 300000 yuan), VAT will be exempted.
案例分析
case analysis
某按季申报的增值税小规模纳税人2020年2季度取得劳务派遣销售额50万元,同时代用工单位支付给劳务派遣员工的工资30万元。
In the second quarter of 2020, a small-scale VAT taxpayer who has declared value-added tax on a quarterly basis will obtain 500000 yuan of labor dispatch sales and 300000 yuan of wages paid to the dispatched workers by the agent.
采用差额计税方法,差额后的销售额为50-30=20万元,20万元<30万元,该纳税人可以享受增值税小微政策规定的免征增值税政策。
If the difference tax method is adopted, the sales amount after the difference is 50-30 = 200000 yuan, and 200000 yuan < 300000 yuan, the taxpayer can enjoy the VAT exemption policy stipulated in the VAT microenterprise policy.
临沂代理记账
案例分析
case analysis
某按季申报的增值税小规模纳税人2020年2季度取得劳务派遣销售额50万元,同时代用工单位支付给劳务派遣员工的工资30万元。采用差额计税方法,差额后的销售额为50-30=20万元,20万元<30万元,该纳税人可以享受增值税小微政策规定的免征增值税政策。
In the second quarter of 2020, a small-scale VAT taxpayer who has declared value-added tax on a quarterly basis will obtain 500000 yuan of labor dispatch sales and 300000 yuan of wages paid to the dispatched workers by the agent. If the difference tax method is adopted, the sales amount after the difference is 50-30 = 200000 yuan, and 200000 yuan < 300000 yuan, the taxpayer can enjoy the VAT exemption policy stipulated in the VAT microenterprise policy.
注意事项
matters needing attention
纳税人在季度中间开业、注销、由一般纳税人转登记为小规模纳税人或由小规模纳税人登记为一般纳税人的统一以30万元的标准判断是否享受小规模纳税人免征增值税政策。
If a taxpayer starts business in the middle of a quarter, cancels, transfers registration from a general taxpayer to a small-scale taxpayer, or registers as a general taxpayer, the standard of 300000 yuan shall be used to judge whether or not to enjoy the VAT exemption policy for small-scale taxpayers.
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On agency bookkeeping in Linyi http://www.jiuxingkuaiji.com First of all, I believe that you will use the relevant knowledge in the actual work, if you have the need in this respect, welcome to buy.