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差额征税的小规模纳税人,免征增值税的销售额应如何确定?

时间:2020-09-11 编辑:华财会计

  差额征税的小规模纳税人,享受小微企业增值税优惠时,以差额前还是差额后的销售额确定?

  DA:GENJU《GUOJIASHUIWUZONGJUGUANYUXIAOGUIMONASHUIRENMIANZHENGZENGZHISHUIZHENGCEYOUGUANZHENGGUANWENTIDEGONGGAO》(GUOJIASHUIWUZONGJUGONGGAO2019NIANDI4HAO)GUIDING:“SHIYONGZENGZHISHUICHAEZHENGSHUIZHENGCEDEXIAOGUIMONASHUIREN,YICHAEHOUDEXIAOSHOUEQUEDINGSHIFOUKEYIXIANGSHOUBENGONGGAOGUIDINGDEMIANZHENGZENGZHISHUIZHENGCE。《ZENGZHISHUINASHUISHENBAOBIAO(XIAOGUIMONASHUIRENSHIYONG)》ZHONGDE“MIANSHUIXIAOSHOUE”XIANGGUANLANCI,TIANXIECHAEHOUDEXIAOSHOUE。”

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