法律法規(guī)

增值稅小規(guī)模納稅人免征及減征政策

發(fā)布時(shí)間 : 2025-03-20 15:48:30

自2023年1月1日至2027年12月31日，對月銷售額10萬元以下（含本數(shù)）的增值稅小規(guī)模納稅人免征增值稅。小規(guī)模納稅人適用3%征收率的應(yīng)稅銷售收入，減按1%征收率征收增值稅；適用3%預(yù)征率的預(yù)繳增值稅項(xiàng)目，減按1%預(yù)征率預(yù)繳增值稅。

文號(hào)：《財(cái)政部稅務(wù)總局關(guān)于明確增值稅小規(guī)模納稅人減免增值稅等政策的公告》(2023年第1號(hào)) 《國家稅務(wù)總局關(guān)于增值稅小規(guī)模納稅人減免增值稅等政策有關(guān)征管事項(xiàng)的公告》 (2023年第1號(hào)) 、《財(cái)政部稅務(wù)總局關(guān)于增值稅小規(guī)模納稅人減免增值稅政策的公告》 (2023年第19號(hào))

上一篇：做外貿(mào)的朋友，這些政策與你有關(guān)！下一篇：小型微利企業(yè)企業(yè)所得稅優(yōu)惠政策

00:00 / 00:00

加載中...

預(yù)約參觀

我們團(tuán)隊(duì)將預(yù)約您方便的時(shí)間，前來參觀辦公空間

+86

+852

<button class="appointmentSubmitBtn" id="appointmentSubmitBtn">提交</button></p> </div> </div> </div> </div> <div class="zvwdzbh" id="appointmentEntrance"> <div id="ripwqsm" class="appointmentBtn1 wpaappointmentEntranceContent base_display_none"> <a class="wpaappointmentEntranceContent_btn_left" href="tel:400 6768 138" >電話咨詢</a> </div> </div> <script> document.getElementById('guest').onclick = function (e) { // 方法 fyjGuestSdk.open() } document.getElementById('guests').onclick = function (e) { // 方法 fyjGuestSdk.open() } </script> <script> var _hmt = _hmt || []; (function() { var hm = document.createElement("script"); hm.src = "https://#/hm.js?dfa5ab4fc1cfa73924d52b909d0af7b2"; var s = document.getElementsByTagName("script")[0]; s.parentNode.insertBefore(hm, s); })(); </script> <script> // 點(diǎn)擊客服按鈕openPopup function openPopup(url) { console.log(url); window.open(url, "popupWindow", "width=720,height=800"); } if (window.location.href.indexOf('4000034168') > -1){ console.log('400性能') const aegis = new Aegis({ id: 'EPLORcrq7Jl9rkOvkl', // 應(yīng)用ID，即上報(bào)ID uin: 'xxx', // 用戶唯一 ID（可選） reportApiSpeed: true, // 接口測速 reportAssetSpeed: true, // 靜態(tài)資源測速 spa: true // spa 應(yīng)用頁面跳轉(zhuǎn)的時(shí)候開啟 pv 計(jì)算 }); }else{ const aegis = new Aegis({ id: 'QVPZ9iJEaJkdk6GPX5', // 應(yīng)用ID，即上報(bào)ID uin: 'xxx', // 用戶唯一 ID（可選） reportApiSpeed: true, // 接口測速 reportAssetSpeed: true, // 靜態(tài)資源測速 spa: true // spa 應(yīng)用頁面跳轉(zhuǎn)的時(shí)候開啟 pv 計(jì)算 }); } $('.go_top_btn').on('click',function(){ console.log('點(diǎn)擊返回頂部') var speed = -100; var timer = null; var scrollTop = window.pageYOffset //用于FF || document.documentElement.scrollTop || document.body.scrollTop || 0; timer = setInterval(function () { if (scrollTop <= 0) { clearInterval(timer); } scrollTop += speed; if (document.documentElement.scrollTop) { document.documentElement.scrollTop = scrollTop; }else if (document.body.scrollTop) { document.body.scrollTop = scrollTop; } }, 20); }) let date = new Date() let hour = date.getHours() let currentDay = date.getDay() console.log('hour',hour) // console.log('date',date.getDay()) &¤tDay != 0 $(window).scroll(function (){ if ($(window).scrollTop() > 1070){ $('.go_top_btn').show() }else{ $('.go_top_btn').hide() } }) $('#closeAppoint').on('click',function(){ $('#appointment1').hide() $('.appointmentSubmit').hide() $('#appointmentEntrance').show() $('body').css({ "overflow": "auto", }); }) $('input').on('click', function () { var target = this; setTimeout(function () { target.scrollIntoView(true); },100); }); /* $(".right_tab_item12").mouseover(function(){ /* $('.kefuzhushou').addClass("kefu_display") }) $(".right_tab_item11").mouseover(function(){ $('.kefuzhushou').addClass("kefu_display") })*/ /*$('.right_tab_item13').on('click',function(){ console.log('ddddddd') // $('.fore_QQ').addClass("kefu_display") $('.kefuzhushou').addClass("kefu_display") })*/ /*$('.kefuzhushou').on('click',function(){ console.log('aa') $('.kefuzhushou').addClass("kefu_display") })*/ /* $('.right_tab_item13').mouseover(function(){ console.log('dd') $('.kefuzhushou').removeClass("kefu_display") $('.fore_QQ').removeClass("kefu_display") }) $('.right_tab_item13').mouseout(function(){ console.log('cc') $('.kefuzhushou').addClass("kefu_display") })*/ </script>       <div style='display:none;'><a >網(wǎng)站對話</a></div> <script type="text/javascript"> var _gaq = _gaq || []; _gaq.push(['_setAccount', 'UA-45926700-46']); _gaq.push(['_trackPageview']); (function() { var ga = document.createElement('script'); ga.type = 'text/javascript'; ga.async = true; ga.src = ('https:' == document.location.protocol ? 'https://ssl' : 'http://www') + '.google-analytics.com/ga.js'; var s = document.getElementsByTagName('script')[0]; s.parentNode.insertBefore(ga, s); })(); </script> <div style='display:none;'><a >live chat</a></div> <script src="/assets/home/js/app/swiper.min.js"></script> <footer> <div class="friendship-link"> <p>感谢您访问我们的网站，您可能还对以下资源感兴趣：</p> <a href="http://quoracommunity.com/" title="三上亚悠在线精品一区二区">三上亚悠在线精品一区二区</a> <div class="friend-links"> </div> </div> </footer> <script> (function(){ var bp = document.createElement('script'); var curProtocol = window.location.protocol.split(':')[0]; if (curProtocol === 'https') { bp.src = 'https://zz.bdstatic.com/linksubmit/push.js'; } else { bp.src = 'http://push.zhanzhang.baidu.com/push.js'; } var s = document.getElementsByTagName("script")[0]; s.parentNode.insertBefore(bp, s); })(); </script> </body><div id="503i0" class="pl_css_ganrao" style="display: none;"><strong id="503i0"><label id="503i0"><i id="503i0"></i></label></strong><li id="503i0"><strong id="503i0"></strong></li><menu id="503i0"><thead id="503i0"></thead></menu><track id="503i0"></track><strong id="503i0"></strong><nobr id="503i0"><strong id="503i0"></strong></nobr><track id="503i0"><menu id="503i0"><thead id="503i0"></thead></menu></track><li id="503i0"></li><strong id="503i0"><label id="503i0"><dl id="503i0"></dl></label></strong><track id="503i0"><nobr id="503i0"></nobr></track><dl id="503i0"></dl><label id="503i0"><dl id="503i0"><address id="503i0"><ul id="503i0"></ul></address></dl></label><menu id="503i0"></menu><wbr id="503i0"><center id="503i0"><option id="503i0"></option></center></wbr><ins id="503i0"></ins><thead id="503i0"><em id="503i0"><b id="503i0"><tbody id="503i0"></tbody></b></em></thead><thead id="503i0"><em id="503i0"><b id="503i0"><tbody id="503i0"></tbody></b></em></thead><strong id="503i0"></strong><b id="503i0"><tbody id="503i0"><sup id="503i0"><center id="503i0"></center></sup></tbody></b><object id="503i0"><wbr id="503i0"><center id="503i0"></center></wbr></object><ins id="503i0"><output id="503i0"></output></ins><strong id="503i0"><wbr id="503i0"><menuitem id="503i0"></menuitem></wbr></strong><strong id="503i0"></strong><strong id="503i0"><pre id="503i0"><span id="503i0"><address id="503i0"></address></span></pre></strong><label id="503i0"><dl id="503i0"><address id="503i0"><em id="503i0"></em></address></dl></label><em id="503i0"></em><object id="503i0"><div id="503i0"><center id="503i0"></center></div></object><nobr id="503i0"><strong id="503i0"></strong></nobr><ul id="503i0"><nobr id="503i0"></nobr></ul><wbr id="503i0"><center id="503i0"><ins id="503i0"></ins></center></wbr><address id="503i0"></address><address id="503i0"><dfn id="503i0"><b id="503i0"><strong id="503i0"></strong></b></dfn></address><center id="503i0"></center><span id="503i0"></span><menuitem id="503i0"><option id="503i0"><strong id="503i0"><abbr id="503i0"></abbr></strong></option></menuitem><address id="503i0"></address><span id="503i0"></span><abbr id="503i0"><menu id="503i0"></menu></abbr><strong id="503i0"><label id="503i0"><dl id="503i0"><tbody id="503i0"></tbody></dl></label></strong><delect id="503i0"><em id="503i0"><li id="503i0"><strong id="503i0"></strong></li></em></delect><nobr id="503i0"><object id="503i0"><div id="503i0"></div></object></nobr><option id="503i0"></option><div id="503i0"></div><center id="503i0"></center><sup id="503i0"><center id="503i0"><ins id="503i0"></ins></center></sup><sup id="503i0"></sup><strong id="503i0"><label id="503i0"></label></strong><tbody id="503i0"></tbody><strong id="503i0"></strong><strong id="503i0"></strong></div> </html> <style scoped> #live800icon{ position: absolute; right: 56px; top: 0; max-width: unset; } .guest-sidebar{ top: 63% !important; right: 65px !important; } .wpaappointmentEntranceContent{ height: 100%; padding: 60px 30px; box-sizing: border-box; display: flex; justify-content: center; } a:hover{ color: unset; } a{ color: black; } </style>