澳门广东会

NINHAO,HUANYINGLAIDAOHUACAIHUIJI

华财财税服务电话澳门广东会400-605-1919

小规模纳税人:三季度申报纳税,这组问答能帮你

时间:2020-09-22 编辑:华财会计

  一、我在湖北省武汉市经营着一家小超市,属于按季申报的增值税小规模纳税人,2020年三季度预计销售额20万元。请问在三季度应当如何申报?

  DA:《CAIZHENGBU SHUIWUZONGJUGUANYUSHISHIXIAOWEIQIYEPUHUIXINGSHUISHOUJIANMIANZHENGCEDETONGZHI》(CAISHUI〔2019〕13HAO)DIYITIAOHE《GUOJIASHUIWUZONGJUGUANYUXIAOGUIMONASHUIRENMIANZHENGZENGZHISHUIZHENGCEYOUGUANZHENGGUANWENTIDEGONGGAO》(2019NIANDI4HAO)DIYITIAOGUIDING,XIAOGUIMONASHUIRENFASHENGZENGZHISHUIYINGSHUIXIAOSHOUXINGWEI,HEJIYUEXIAOSHOUEWEICHAOGUO10WANYUAN(YI1GEJIDUWEI1GENASHUIQIDE,JIDUXIAOSHOUEWEICHAOGUO30WANYUAN)DE,MIANZHENGZENGZHISHUI。

  ZHENDUININTIGONGDEQINGKUANG,XIAOCHAOSHISANJIDUDEZONGTIXIAOSHOUEYUJIZAI20WANYUANZUOYOU,NINKEYISHIYONGXIAOGUIMONASHUIRENJIDUXIAOSHOUEBUCHAOGUO30WANYUANMIANZHENGZENGZHISHUIZHENGCE。ZAIBANLISANJIDUZENGZHISHUINASHUISHENBAOSHI,JIANGXIAOSHOUETIANXIEZAI《ZENGZHISHUINASHUISHENBAOBIAO(XIAOGUIMONASHUIRENSHIYONG)》DI10LAN“XIAOWEIQIYEMIANSHUIXIAOSHOUE”(RUODENGJIZHUCELEIXINGWEIGETIGONGSHANGHU,ZEYINGTIANXIEZAIDI11LAN“WEIDAQIZHENGDIANXIAOSHOUE”),RUGUOMEIYOUQITAMIANSHUIXIANGMU,WUXUTIANBAO《ZENGZHISHUIJIANMIANSHUISHENBAOMINGXIBIAO》。

  二、我公司是在湖北省宜昌市从事广告服务业的一家按季申报的增值税小规模纳税人,今年三季度预计销售收入为40万元,按照规定,可以适用免征增值税的政策。请问我公司在办理三季度增值税纳税申报时应当如何申报?

澳门广东会  DA:《CAIZHENGBU SHUIWUZONGJUGUANYUZHICHIGETIGONGSHANGHUFUGONGFUYEZENGZHISHUIZHENGCEDEGONGGAO》(2020NIANDI13HAO) HE《CAIZHENGBU SHUIWUZONGJUGUANYUYANZHANGXIAOGUIMONASHUIRENJIANMIANZENGZHISHUIZHENGCEZHIXINGQIXIANDEGONGGAO》(2020NIANDI24HAO)GUIDING,ZI2020NIAN3YUE1RIZHI12YUE31RI,DUIHUBEISHENGZENGZHISHUIXIAOGUIMONASHUIREN,SHIYONG3%ZHENGSHOULVDEYINGSHUIXIAOSHOUSHOURU,MIANZHENGZENGZHISHUI。

  ZHENDUININTIGONGDEQINGKUANG,NIGONGSIKEYISHIYONGMIANZHENGZENGZHISHUIZHENGCE。ZAIBANLISANJIDUNASHUISHENBAOSHI,YINGANZHAO《GUOJIASHUIWUZONGJUGUANYUZHICHIGETIGONGSHANGHUFUGONGFUYEDENGSHUISHOUZHENGSHOUGUANLISHIXIANGDEGONGGAO》(2020NIANDI5HAO)DISANTIAODEGUIDING,MIANZHENGZENGZHISHUIDEXIAOSHOUEDENGXIANGMUYINGDANGTIANXIEZAI《ZENGZHISHUINASHUISHENBAOBIAO(XIAOGUIMONASHUIRENSHIYONG)》JI《ZENGZHISHUIJIANMIANSHUISHENBAOMINGXIBIAO》MIANSHUIXIANGMUXIANGYINGLANCI。

   三、我公司是广东省从事服装零售业务的增值税小规模纳税人,按季进行增值税纳税申报。今年三季度含税销售收入50.5万元,按照规定,三季度销售额可以适用减按1%征收率征收增值税的政策。请问我公司应当如何办理三季度增值税申报?

  DA:ANZHAO《GUOJIASHUIWUZONGJUGUANYUZHICHIGETIGONGSHANGHUFUGONGFUYEDENGSHUISHOUZHENGSHOUGUANLISHIXIANGDEGONGGAO》(2020NIANDI5HAO)DISANTIAOHE《CAIZHENGBU SHUIWUZONGJUGUANYUYANZHANGXIAOGUIMONASHUIRENJIANMIANZENGZHISHUIZHENGCEZHIXINGQIXIANDEGONGGAO》(2020NIANDI24HAO)GUIDING,NIGONGSIYINGDANGJIANGSHIYONGJIANAN1%ZHENGSHOULVZHENGSHOUZENGZHISHUIDEXIAOSHOUETIANXIEZAI《ZENGZHISHUINASHUISHENBAOBIAO(XIAOGUIMONASHUIRENSHIYONG)》“YINGZHENGZENGZHISHUIBUHANSHUIXIAOSHOUE(3%ZHENGSHOULV)”XIANGYINGLANCI,DUIYINGJIANZHENGDEZENGZHISHUIYINGNASHUIEANXIAOSHOUEDE2%JISUANTIANXIEZAI《ZENGZHISHUINASHUISHENBAOBIAO(XIAOGUIMONASHUIRENSHIYONG)》“BENQIYINGNASHUIEJIANZHENGE”JI《ZENGZHISHUIJIANMIANSHUIMINGXIBIAO》JIANSHUIXIANGMUXIANGYINGLANCI。

澳门广东会  JUTILAISHUO,NIGONGSIZAIBANLISANJIDUZENGZHISHUINASHUISHENBAOSHI,YINGDANGJIANGXIAOSHOUE50WANYUAN[50.5/(1+1%)=50]DEHEJISHU50WANYUAN,TIANXIEZAI《ZENGZHISHUINASHUISHENBAOBIAO(XIAOGUIMONASHUIRENSHIYONG)》DI1LAN“YINGZHENGZENGZHISHUIBUHANSHUIXIAOSHOUE(3%ZHENGSHOULV)”,DUIYINGJIANZHENGDEZENGZHISHUIYINGNASHUIE1WANYUAN(50×2%=1),TIANXIEZAIDI16LAN“BENQIYINGNASHUIEJIANZHENGE”LANCI。TONGSHI,NIGONGSIYINGDANGJIANGBENQIJIANZHENGDEZENGZHISHUIYINGNASHUIETIANRU《ZENGZHISHUIJIANMIANSHUIMINGXIBIAO》JIANSHUIXIANGMUXIANGYINGLANCI,TIANBAOSHIYINGZHUNQUEXUANZEJIANSHUIXIANGMUDAIMA,ZHUNQUETIANXIEJIANSHUIXIANGMUBENQIFASHENGEDENGXIANGYINGLANCI。

  四、我是上海一家按季申报增值税小规模纳税人,经营业务适用3%征收率,三季度预计不含税销售额为25万元,未开具发票,请问在三季度如何办理增值税纳税申报?

  DA:ANZHAO《CAIZHENGBU SHUIWUZONGJUGUANYUSHISHIXIAOWEIQIYEPUHUIXINGSHUISHOUJIANMIANZHENGCEDETONGZHI》(CAISHUI2019DI13HAO)DIYITIAOHE《GUOJIASHUIWUZONGJUGUANYUXIAOGUIMONASHUIRENMIANZHENGZENGZHISHUIZHENGCEYOUGUANZHENGGUANWENTIDEGONGGAO》(2019NIANDI4HAO)DIYITIAOGUIDING,XIAOGUIMONASHUIRENFASHENGZENGZHISHUIYINGSHUIXIAOSHOUXINGWEI,HEJIYUEXIAOSHOUEWEICHAOGUO10WANYUAN(YI1GEJIDUWEI1GENASHUIQIDE,JIDUXIAOSHOUEWEICHAOGUO30WANYUAN)DE,MIANZHENGZENGZHISHUI。

  ZHENDUININTIGONGDEQINGKUANG,SANJIDUKEYISHIYONGZENGZHISHUIXIAOGUIMONASHUIRENJIDUXIAOSHOUEBUCHAOGUO30WANYUANMIANZHENGZENGZHISHUIZHENGCE。ZAIBANLISANJIDUZENGZHISHUINASHUISHENBAOSHI,JIANGXIAOSHOUE25WANYUANTIANXIEZAI《ZENGZHISHUINASHUISHENBAOBIAO(XIAOGUIMONASHUIRENSHIYONG)》DI10LAN“XIAOWEIQIYEMIANSHUIXIAOSHOUE”(RUONIGONGSIDENGJIZHUCELEIXINGWEIGETIGONGSHANGHU,ZEYINGTIANXIEZAIDI11LAN“WEIDAQIZHENGDIANXIAOSHOUE”),DUIYINGBENQIMIANSHUIE0.75WANYUAN[(25×3%=0.75)],TIANXIEZAIDI18LAN“XIAOWEIQIYEMIANSHUIE” (RUONIGONGSIDENGJIZHUCELEIXINGWEIGETIGONGSHANGHU,ZEYINGTIANXIEZAIDI19LAN“WEIDAQIZHENGDIANMIANSHUIE”)。RUGUONIGONGSIMEIYOUQITAMIANSHUIXIANGMU,WUXUTIANBAO《ZENGZHISHUIJIANMIANSHUISHENBAOMINGXIBIAO》。

  五、我公司是福建一家按季申报的增值税小规模纳税人,今年三季度预计含税销售收入为101万元,按照今年复工复业政策规定,可以适用减按1%征收率征收增值税的政策。如果三季度销售的货物在四季度发生退货,我公司在三、四季度分别如何办理增值税纳税申报?

  DA:ANZHAO《CAIZHENGBU SHUIWUZONGJUGUANYUZHICHIGETIGONGSHANGHUFUGONGFUYEZENGZHISHUIZHENGCEDEGONGGAO》(2020NIANDI13HAO)HE《CAIZHENGBU SHUIWUZONGJUGUANYUYANZHANGXIAOGUIMONASHUIRENJIANMIANZENGZHISHUIZHENGCEZHIXINGQIXIANDEGONGGAO》(2020NIANDI24HAO)GUIDING,NIGONGSIYINGDANGZAIBANLISANJIDUZENGZHISHUINASHUISHENBAOSHI,JIANGJIANAN1%ZHENGSHOULVZHENGSHOUZENGZHISHUIDEXIAOSHOUE100WANYUAN[101/(1+1%)=100],TIANXIEZAI《ZENGZHISHUINASHUISHENBAOBIAO(XIAOGUIMONASHUIRENSHIYONG)》DI1LAN“YINGZHENGZENGZHISHUIBUHANSHUIXIAOSHOUE(3%ZHENGSHOULV)”,DUIYINGJIANZHENGDEZENGZHISHUIYINGNASHUIE2WANYUAN[(100×2%=2)],TIANXIEZAIDI16LAN“BENQIYINGNASHUIEJIANZHENGE”LANCI。TONGSHI,NIGONGSIYINGDANGJIANGBENQIJIANZHENGDEZENGZHISHUIYINGNASHUIETIANRU《ZENGZHISHUIJIANMIANSHUIMINGXIBIAO》JIANSHUIXIANGMUXIANGYINGLANCI,TIANBAOSHIYINGZHUNQUEXUANZEJIANSHUIXIANGMUXIANGGUANDAIMA,ZHUNQUETIANXIEJIANSHUIXIANGMUBENQIFASHENGEDENGXIANGGUANLANCI。

澳门广东会  RUONIGONGSISANJIDUSHIYONGJIANZHENGZENGZHISHUIZHENGCEDEXIAOSHOUHUOWUSHOURUZAISIJIDUFASHENGXIAOHUOTUIHUI,NEIMEDUIYINGDEXIAOSHOUEYINGDANGCONGSIJIDUXIAOSHOUEZHONGKOUJIAN,ZAIBANLISIJIDUZENGZHISHUINASHUISHENBAOSHI,JIANGTUIHUODUIYINGDEXIAOSHOUEHEDUIYINGAN2%JISUANDEJIANZHENGZENGZHISHUIYINGNASHUIE(JIWEIFUSHU),FENBIEJIRU《ZENGZHISHUINASHUISHENBAOBIAO(XIAOGUIMONASHUIRENSHIYONG)》DI1LAN“YINGZHENGZENGZHISHUIBUHANSHUIXIAOSHOUE(3%ZHENGSHOULV)”HEDI16LAN“BENQIYINGNASHUIEJIANZHENGE”LANCI,BINGQIEYINGDANGTONGSHITIANXIE《ZENGZHISHUIJIANMIANSHUIMINGXIBIAO》JIANSHUIXIANGMUXIANGYINGLANCI。

  六、我公司是重庆市一家提供建筑服务的企业,属于按季申报的增值税小规模纳税人,三季度预计取得含税收入45.4万元,同时我公司期初结转的扣除项目还有5万元。请问我公司在办理三季度纳税申报时,《增值税纳税申报表(小规模纳税人适用)附列资料》应当如何计算填写?

  DA:《GUOJIASHUIWUZONGJUGUANYUZHICHIGETIGONGSHANGHUFUGONGFUYEDENGSHUISHOUZHENGSHOUGUANLISHIXIANGDEGONGGAO》(2020NIANDI5HAO)DISANTIAODIERKUANGUIDING,《ZENGZHISHUINASHUISHENBAOBIAO(XIAOGUIMONASHUIRENSHIYONG)FULIEZILIAO》DI8LAN“BUHANSHUIXIAOSHOUE”JISUANGONGSHIDIAOZHENGWEI:DI8LAN=DI7LAN÷(1+ZHENGSHOULV)。

  NIGONGSIZAIBANLISANJIDUZENGZHISHUINASHUISHENBAOSHI,《ZENGZHISHUINASHUISHENBAOBIAO(XIAOGUIMONASHUIRENSHIYONG)FULIEZILIAO》DI1LANZHIDI7LANYICITIANBAO5WANYUAN、0WANYUAN、5WANYUAN、0WANYUAN、45.4WANYUAN、5WANYUAN、40.4WANYUAN。ZAIJISUANTIANXIEDI8LANSHI,JISUANGONGSHIZHONGDEZHENGSHOULVWEI1%,DI8LANYINGTIANXIE40WANYUAN[40.4÷(1+1%)=40]。ZAITIANBAO《ZENGZHISHUINASHUISHENBAOBIAO(XIAOGUIMONASHUIRENSHIYONG)》SHI,DI1LAN“YINGZHENGZENGZHISHUIBUHANSHUIXIAOSHOUE(3%ZHENGSHOULV)”TIANXIEWEI40WANYUAN,DUIYINGJIANZHENGDEZENGZHISHUIYINGNASHUIE0.8WANYUAN(40×2%=0.8),TIANXIEZAIDI16LAN“BENQIYINGNASHUIEJIANZHENGE”LANCI。TONGSHI,NIGONGSIYINGDANGJIANGBENQIJIANZHENGDEZENGZHISHUIYINGNASHUIETIANRU《ZENGZHISHUIJIANMIANSHUIMINGXIBIAO》JIANSHUIXIANGMUXIANGYINGLANCI,TIANBAOSHIYINGZHUNQUEXUANZEJIANSHUIXIANGMUDAIMA,ZHUNQUETIANXIEJIANSHUIXIANGMUBENQIFASHENGEDENGXIANGGUANLANCI。

  七、我是江苏省从事服装零售业务的个体工商户,属于按季申报的增值税小规模纳税人,2020年7月份销售货物5万元,8月份未销售货物,预计9月份销售货物15万元,同时销售不动产50万元,相关业务均未开具专用发票,请问三季度我应该如何计算缴纳增值税?

  DA:《GUOJIASHUIWUZONGJUGUANYUXIAOGUIMONASHUIRENMIANZHENGZENGZHISHUIZHENGCEYOUGUANZHENGGUANWENTIDEGONGGAO》(2019NIANDI4HAO)DIYITIAOMINGQUE,XIAOGUIMONASHUIRENFASHENGZENGZHISHUIYINGSHUIXIAOSHOUXINGWEI,HEJIYUEXIAOSHOUEWEICHAOGUO10WANYUAN(YI1GEJIDUWEI1GENASHUIQIDE,JIDUXIAOSHOUEWEICHAOGUO30WANYUAN)DE,MIANZHENGZENGZHISHUI;XIAOGUIMONASHUIRENFASHENGZENGZHISHUIYINGSHUIXIAOSHOUXINGWEI,HEJIYUEXIAOSHOUECHAOGUO10WANYUAN,DANKOUCHUBENQIFASHENGDEXIAOSHOUBUDONGCHANDEXIAOSHOUEHOUWEICHAOGUO10WANYUANDE,QIXIAOSHOUHUOWU、LAOWU、FUWU、WUXINGZICHANQUDEDEXIAOSHOUEMIANZHENGZENGZHISHUI。

  NINSANJIDUXIAOSHOUEHEJI70WANYUAN,DANKOUCHU50WANYUANDEBUDONGCHANXIAOSHOUEHOU,HUOWUXIAOSHOUEWEI20WANYUAN,WEICHAOGUOXIAOGUIMONASHUIRENJIDUMIANSHUIXIAOSHOUEBIAOZHUN,YINCI,XIAOSHOUHUOWUDE20WANYUANKEYIXIANGSHOUMIANZHENGZENGZHISHUIZHENGCE。

  《CAIZHENGBU SHUIWUZONGJUGUANYUZHICHIGETIGONGSHANGHUFUGONGFUYEZENGZHISHUIZHENGCEDEGONGGAO》(2020NIANDI13HAO) HE《CAIZHENGBU SHUIWUZONGJUGUANYUYANZHANGXIAOGUIMONASHUIRENJIANMIANZENGZHISHUIZHENGCEZHIXINGQIXIANDEGONGGAO》(2020NIANDI24HAO)GUIDING,ZI2020NIAN3YUE1RIZHI12YUE31RI,CHUHUBEISHENGWAI,QITASHENG、ZIZHIQU、ZHIXIASHIDEZENGZHISHUIXIAOGUIMONASHUIREN,SHIYONG3%ZHENGSHOULVDEYINGSHUIXIAOSHOUSHOURU,JIANAN1%ZHENGSHOULVZHENGSHOUZENGZHISHUI。XIAOSHOUBUDONGCHANSHIYONG5%DEZHENGSHOULV,BUSHIYONGJIANAN1%ZHENGSHOULVZHENGSHOUZENGZHISHUIDEZHENGCE。YINCI,NINSANJIDUXIAOSHOUBUDONGCHANQUDEDE50WANYUAN,XUYAOANZHAOXIANXINGXIAOSHOUBUDONGCHANDEZHENGCEJISUANJIAONAZENGZHISHUI。

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