问题已解决
小規(guī)模開了專票,增值稅和附加稅要怎么繳



你好,小規(guī)模開了專票,增值稅=不含稅收入*3%
附加稅=增值稅*附加稅稅率?
2022 07/01 10:35

84785004 

2022 07/01 10:35
附加稅稅率是多少

鄒老師 

2022 07/01 10:36
你好,是增值稅的12%或者10%
同時(shí)小規(guī)模納稅人可以減半征收

84785004 

2022 07/01 10:36
是交什么附加稅

鄒老師 

2022 07/01 10:37
你好,城建稅,教育費(fèi)附加,地方教育費(fèi)附加?

84785004 

2022 07/01 10:37
每個(gè)的稅率是多少

84785004 

2022 07/01 10:38
開了專票,三個(gè)都要交嗎

鄒老師 

2022 07/01 10:38
你好,是的。
城建稅=增值稅*7%或5%
教育費(fèi)附加=增值稅*3%
地方教育費(fèi)附加=增值稅*2%
小規(guī)模納稅人可以減半征收

84785004 

2022 07/01 10:39
3個(gè)都減半嗎?

鄒老師 

2022 07/01 10:40
你好,是的,是這樣的

84785004 

2022 07/01 10:40
老師,附加稅不是只交城建嗎?

84785004 

2022 07/01 10:41
是什么條件下只交城建,什么情況下,都要交

鄒老師 

2022 07/01 10:41
你好,不是的。附加稅包括三個(gè):城建稅,教育費(fèi)附加,地方教育費(fèi)附加?

84785004 

2022 07/01 10:42
不是有情況是只交城建嗎

鄒老師 

2022 07/01 10:43
你好,你當(dāng)?shù)卮_專用發(fā)票的時(shí)候,稅局不扣?教育費(fèi)附加,地方教育費(fèi)附加 ?

84785004 

2022 07/01 10:44
我不知道

鄒老師 

2022 07/01 10:45
你好,你可以去問一下你當(dāng)?shù)囟悇?wù)機(jī)關(guān)?

84785004 

2022 07/01 10:46
是之前開普票不免稅時(shí)候有優(yōu)惠,只交城建嗎

鄒老師 

2022 07/01 10:47
你好,你所指的之前,具體是什么時(shí)候呢?

84785004 

2022 07/01 10:49
2022年4月1日之前,小規(guī)模普票1%,老師你不知道嗎?老師只有1次追問了,你不知道嗎?

鄒老師 

2022 07/01 10:50
你好,2022年4月1日之前,開具普通發(fā)票季度低于45萬,是免征增值稅的,增值稅免征了附加稅也就免征了啊?
