当前位置:财税问题 >
實(shí)務(wù)
问题已解决
小規(guī)模2019年1-12月份開(kāi)票超500萬(wàn) ,2020年1月份又開(kāi)了幾十萬(wàn)的票,現(xiàn)在要注銷(xiāo),1月份開(kāi)的票會(huì)不會(huì)被要求補(bǔ)交稅率為13%的稅?



你好,如果從2020年1月份被認(rèn)定為一般納稅人了,而且沒(méi)有進(jìn)項(xiàng)稅額抵扣,那1月份就需要按13%計(jì)算繳納增值稅的
2020 05/06 20:33

84784971 

2020 05/06 20:36
我1月份報(bào)稅的時(shí)候表格還是小規(guī)模的報(bào)表,那是不是代表1月份還沒(méi)有被轉(zhuǎn)為一般納稅人?

鄒老師 

2020 05/06 20:38
你好,你所指的 1月份報(bào)稅的時(shí)候是1月份申報(bào)2019年第四季度的稅款,還是2月份申報(bào)1月份稅款的意思?

84784971 

2020 05/06 20:39
我指的是2月份申報(bào)1月份稅款的時(shí)候

鄒老師 

2020 05/06 20:39
你好,2月份申報(bào)1月份稅款的時(shí)候,還是小規(guī)模的報(bào)表,那說(shuō)明1月份還沒(méi)有被轉(zhuǎn)為一般納稅人

84784971 

2020 05/06 20:40
好的,謝謝

鄒老師 

2020 05/06 20:40
不客氣,祝你學(xué)習(xí)愉快,工作順利! 希望對(duì)我的回復(fù)及時(shí)給予評(píng)價(jià)。謝謝
