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自2022年4月1日至2022年12月31日，增值税小规模纳税人适用3%征收率的应税销售收入，免征增值税

发布时间：2022-11-17 11:46:24

自2022年4月1日至2022年12月31日，增值税小规模纳税人适用3%征收率的应税销售收入，免征增值税；适用3%预征率的预缴增值税项目，暂停预缴增值税。自2022年1月1日至2022年3月31日，增值税小规模纳税人适用3%征收率的应税销售收入，减按1%征收率征收增值税；适用3%预征率的预缴增值税项目，减按1%预征率预缴增值税。

政策文件链接：

财政部税务总局关于对增值税小规模纳税人免征增值税的公告

　为进一步支持小微企业发展，现将有关增值税政策公告如下：
　　自2022年4月1日至2022年12月31日，增值税小规模纳税人适用3%征收率的应税销售收入，免征增值税;适用3%预征率的预缴增值税项目，暂停预缴增值税。
　　《财政部税务总局关于延续实施应对疫情部分税费优惠政策的公告》(财政部税务总局公告2021年第7号)第一条规定的税收优惠政策，执行期限延长至2022年3月31日。
　　特此公告。

原创文章，转载请注明： 转载自西安工商注册_西安代理记账_西安执照代办_慧企企管

本文链接地址: 自2022年4月1日至2022年12月31日，增值税小规模纳税人适用3%征收率的应税销售收入，免征增值税

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