問(wèn)題已解決
你好,我們是小規(guī)模納稅人,開(kāi)專票,時(shí)候附加稅是減半征收對(duì)吧?然后是有三個(gè)附加稅分別是城建稅,教育附加,地方教育附加。在開(kāi)票的時(shí)候只有城建稅,另外兩個(gè)沒(méi)有,請(qǐng)問(wèn)一下這個(gè)是怎么計(jì)算的,是只要開(kāi)專票就會(huì)有附加稅嗎?
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您好
季度銷售額不超過(guò)30萬(wàn) 不繳納附加稅 城建稅減半征收
2022 04/27 21:00
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84784975 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 04/27 21:02
如果超過(guò)30萬(wàn)就不會(huì)減半征收吧
![](https://pic1.acc5.cn/010/09/06/50_avatar_middle.jpg?t=1714031320)
bamboo老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 04/27 21:02
超過(guò)30萬(wàn)也是減半征收的
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84784975 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 04/27 21:03
哦,也就是說(shuō)凡在30萬(wàn)以內(nèi),只繳納城建稅的減半征收,
![](https://pic1.acc5.cn/010/09/06/50_avatar_middle.jpg?t=1714031320)
bamboo老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 04/27 21:04
季度銷售額在30萬(wàn)以內(nèi),只繳納城建稅的減半征收 是的
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84784975 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 04/27 21:08
比如說(shuō)我們一直都沒(méi)有開(kāi)過(guò)票,然后第一次開(kāi)專票含稅是5000元,然后繳納增值稅145.63,城建稅是50.97,這樣計(jì)算對(duì)嗎
![](https://pic1.acc5.cn/010/09/06/50_avatar_middle.jpg?t=1714031320)
bamboo老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 04/27 21:08
繳納城建稅這樣計(jì)算 145.63*0.07*0.5=5.09705
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84784975 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 04/27 21:13
好的,明白了,開(kāi)專票5000元就是需要繳納145 63+5.097對(duì)吧
![](https://pic1.acc5.cn/010/09/06/50_avatar_middle.jpg?t=1714031320)
bamboo老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 04/27 21:16
應(yīng)該還有印花稅? 有利潤(rùn)還有企業(yè)所得稅
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