小规模增值税如何填报—一般申报小微企业 - 北京代理记账

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小规模增值税如何填报—一般申报小微企业 - 北京代理记账

小规模增值税如何填报—一般申报小微企业

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小规模增值税如何填报—一般申报小微企业资讯第1张

一般申报（小微企业）

案例

某纳税人为增值税小规模纳税人，2018年一季度提供生活服务自行开具增值税普通发票价税合计6.18万元，到税务机关代开增值税专用发票（提供生活服务）上注明的不含额2万元，预缴税款0.06万元。

案例分析

在本案例中企业提供生活服务，属于销售服务、不动产和无形资产收入，适用征收率为3%，由于虽合计收入未超过9万元，但代开的增值税专用发票不得享受小微企业政策，因此自开普通发票6.18万元部分可以申报免税收入，代开2万元部分不可享受小微企业免税政策。

税控器具开具普通发票不含税收入=6.18/(1+3%)=6万元

税务机关代开的增值税专用发票不含税销售额=2万元

申报表填写

根据开具增值税发票方式的不同，该纳税人当期申报表具体填列方法如下：

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