热点 | 小微企业普惠性税收减免如何落实?税务总局全面解读

 

今年年初,国务院常务会议确定推出新的小微企业普惠性减税措施,涉及增值税、企业所得税等多个税种,覆盖企业经营的各个方面,小微企业迎来“套餐式”减税降费优惠。随着《财政部 税务总局关于实施小微企业普惠性税收减免政策的通知》等一系列文件的下发,普惠性减税降费政策进入落地实施阶段。近日,国家税务总局就小微企业普惠性税收减免政策的相关问题进行了解释,其中部分内容如下:

问:2019年提高增值税小规模纳税人免税标准适用于哪些小微企业?

答:小规模纳税人发生增值税应税销售行为,合计月销售额未超过10万元;以1个季度为1个纳税期的,季度销售额未超过30万元的,免征增值税。此次提高增值税小规模纳税人月销售额免税标准,政策的适用对象是年应税销售额500万元以下、身份为小规模纳税人的纳税人。

问:小规模纳税人月销售额超过10万元但季度销售额未超过30万是否免征增值税?

答:如果是按月纳税的小规模纳税人,那么月销售额超过10万元的当月是无法享受免税政策的;如果是按季纳税的小规模纳税人,那么季度中某一个月销售额超过10万元,但季度销售额不超过30万元的,可以按规定享受免税政策。

问:在预缴地的季度销售额未超过30万元时,预缴税款可否退还?

答:自2019年1月1日起,增值税小规模纳税人凡在预缴地实现的季度销售额未超过30万元的,当期无需预缴税款。已预缴税款的,可以向预缴地主管税务机关申请退还。

问:小规模纳税人的纳税期限是否可以自由选择?

答:按照固定期限纳税的小规模纳税人可以根据自己的实际经营情况选择实行按月纳税或按季纳税。为确保年度内纳税人的纳税期限相对稳定,纳税人一经选择,一个会计年度内不得变更。

问:营改增和服务业一般纳税人是否可选择转登记为小规模纳税人?

答:转登记不限制纳税人所属行业,符合条件的营改增一般纳税人可以办理转登记;服务业一般纳税人符合条件可办理转登记。

 

由于中国税务政策的纷繁复杂,以及针对不同行业及地区的特殊规定,税务合规对于在中国的外商投资企业而言,成为了非常具有挑战性的工作。中瀚石林具有专业的税务申报,财务税务代理,企业及个人所得税申报等服务。我们的团队协助全球客户节约企业大量时间,及为了熟悉复杂的税收制度和监管框架所耗费的人力。

如需了解税务相关业务,请与我们取得联系。
 
联络人:李征
职位:税务咨询-董事
邮箱地址:emilyli@SBASF.com

 

新闻信息来源:国家税务总局、央广网
编辑申明:以上内容仅为新闻转载,如内容中有任何信息不准确或存在版权问题,请与我们联系,我们将对其进行调整。

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