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非湖北地区小规模纳税人销售固定资产,能按照1%缴纳增值税吗?

时间:2020-09-23 编辑:华财会计

  非湖北地区的小规模纳税人9月份销售使用过的固定资产,原政策是3%减按2%缴纳增值税,现在是否可以按照1%征收率缴纳增值税?

澳门广东会  DA:KEYI。GENJU《CAIZHENGBU SHUIWUZONGJUGUANYUZHICHIGETIGONGSHANGHUFUGONGFUYEZENGZHISHUIZHENGCEDEGONGGAO》(2020NIANDI13HAO)HE《CAIZHENGBU SHUIWUZONGJUGUANYUYANZHANGXIAOGUIMONASHUIRENJIANMIANZENGZHISHUIZHENGCEZHIXINGQIXIANDEGONGGAO》(2020NIANDI24HAO)GUIDING,ZI3YUE1RIZHI12YUE31RI,CHUHUBEISHENGWAI,QITASHENG、ZIZHIQU、ZHIXIASHIDEZENGZHISHUIXIAOGUIMONASHUIREN,SHIYONG3%ZHENGSHOULVDEYINGSHUIXIAOSHOUSHOURU,JIANAN1%ZHENGSHOULVZHENGSHOUZENGZHISHUI。

  GENJU《CAIZHENGBU GUOJIASHUIWUZONGJUGUANYUBUFENHUOWUSHIYONGZENGZHISHUIDISHUILVHEJIANYIBANFAZHENGSHOUZENGZHISHUIZHENGCEDETONGZHI》(CAISHUI〔2009〕9HAO)HE《CAIZHENGBU GUOJIASHUIWUZONGJUGUANYUJIANBINGZENGZHISHUIZHENGSHOULVZHENGCEDETONGZHI》(CAISHUI〔2014〕57HAO)GUIDING,ZENGZHISHUIXIAOGUIMONASHUIREN(CHUQITAGERENWAI)XIAOSHOUZIJISHIYONGGUODEGUDINGZICHANYIJIXIAOSHOUJIUHUO,ANZHAOJIANYIBANFAYIZHAO3%ZHENGSHOULVJIANAN2%ZHENGSHOUZENGZHISHUI。YINXIAOGUIMONASHUIRENXIAOSHOUZIJISHIYONGGUODEGUDINGZICHANHEJIUHUOSHIYONG“3%DEZHENGSHOULV”,SUOYI,HUBEISHENGZENGZHISHUIXIAOGUIMONASHUIRENXIAOSHOUZIJISHIYONGGUODEGUDINGZICHANHEJIUHUOQUDEDEYINGSHUIXIAOSHOUSHOURU,KEYIMIANZHENGZENGZHISHUI;QITASHENG、ZIZHIQU、ZHIXIASHIDEZENGZHISHUIXIAOGUIMONASHUIRENXIAOSHOUZIJISHIYONGGUODEGUDINGZICHANHEJIUHUOQUDEDEYINGSHUIXIAOSHOUSHOURU,KEYIJIANAN1%ZHENGSHOULVJIAONAZENGZHISHUI。

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