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济南代理记账公司介绍:记账流程收入3万元以下免征增值税、营业税!

2015-12-02

济南代理记账公司介绍:记账流程收入3万元以下免征增值税、营业税!

Jinan bookkeeping agency company is introduced: the process of accounting income below 30000 yuan shall be exempt from value-added tax, business tax!

国家税务总局对于小微公司免征增值税和营业税有关疑问的布告

The state administration of taxation for small companies shall be exempted from VAT and business tax bulletin about the question

济南代理记账公司根据《中华人民共和国增值税暂行条例》及实施细则、《中华人民共和国营业税暂行条例》及实施细则、《财政部国家税务总局对于暂免征收有些小微公司增值税和营业税的通知》(财税〔2013〕52号)、《财政部国家税务总局对于进一步支持小微公司增值税和营业税方针的通知》(财税〔2014〕71号),现将小微公司免征增值税和营业税有关疑问布告如下:

Jinan bookkeeping agency company according to the law of the People's Republic of China on value added tax is temporary byelaw "and the detailed rules for the implementation, the business tax is temporary byelaw" the People's Republic of China and the detailed rules for the implementation, the ministry of finance the state administration of taxation for the suspension to collect some small companies value added tax and business tax notice (caishui [2013] no. 52), the ministry of finance the state administration of taxation for further support small company value added tax and business tax policy notice (caishui [2014] no. 71), is the small micro exempt from value-added tax and business tax notice about question is as follows:

一、增值税小规模交税人和营业税交税人,月销售额或收入不超越3万元(含3万元,下同)的,依照上述文件规定免征增值税或营业税。其中,以1个季度为交税期限的增值税小规模交税人和营业税交税人,季度销售额或收入不超越9万元的,依照上述文件规定免征增值税或营业税。

A, small-scale VAT tax and business tax paying taxes, month sales or income does not surpass 30000 yuan (contain 30000 yuan, the same below), in accordance with the provisions of the above-mentioned documents shall be exempted from VAT or sales tax. Tax deadline for a quarter of small-scale VAT tax and business tax, quarterly sales or income does not exceed 90000 yuan, in accordance with the provisions of the above-mentioned documents shall be exempted from VAT or sales tax.

二、增值税小规模交税人兼营营业税应税项目的,应当分别核算增值税应税项目的销售额和营业税应税项目的收入,月销售额不超越3万元(按季交税9万元)的,免征增值税;月收入不超越3万元(按季交税9万元)的,免征营业税。

2 and small-scale VAT tax people engaged in the business tax taxable items, sales of VAT taxable items shall be accounted for separately and business tax taxable income of the project, sales do not surpass 30000 yuan per month (the quarterly tax 90000 yuan), shall be exempted from VAT; The quarterly taxes of monthly income does not exceed 30000 yuan (90000 yuan), shall be exempted from business tax.

三、增值税小规模交税人月销售额不超越3万元(按季交税9万元)的,当期因代开增值税专用发票(含货物运输业增值税专用发票)现已缴纳的税款,在专用发票全部联次追回或者按规定开具红字专用发票后,能够向主管税务机关申请交还。

Three, and small-scale VAT tax on sales not to surpass 30000 yuan (the quarterly tax 90000 yuan), the current due to VAT special invoice (including the cargo transportation, special invoices for value-added tax) is now the payment of taxes, the special invoice all sheets after recovering or scarlet letter special invoice issued by the regulation, can apply to the competent tax authorities where the return.

四、本布告自2014年10月1日起施行。《国家税务总局对于暂免征收有些小微公司增值税和营业税方针有关疑问的布告》(国家税务总局布告2013年第49号)、《国家税务总局对于增值税起征点调整后有关疑问的批复》(国税函〔2003〕1396号)一起废止。

Four, this notice shall enter into force as of October 1, 2014. The state administration of taxation for suspension imposed some small company value added tax and business tax policy notice about the question "(the state administration of taxation bulletin no. 49, 2013), the state administration of taxation for the VAT minimum threshold adjusted related question reply" (guoshuihan [2003] no. 2003). 

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