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小规模纳税人的纳税期限是否可以自行选择？ - 北京代理记账

小规模纳税人的纳税期限是否可以自行选择？

2021-04-01上一篇：找公司代理记账报税这些资料需要提前准备好|下一篇：代账公司精英业务员如何征服客户？

小规模纳税人的纳税期限是否可以自行选择？资讯第1张

小规模纳税人，纳税期限不同，其享受免税政策的效果可能存在差异。小规模纳税人能否自己选择按月或按季纳税？

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，一个会计年度内不能变更。这里的一个会计年度，是指会计上所说的1—12月，而不是自选择之日起顺延一年的意思。纳税人在每个会计年度内的任意时间均可以向主管税务机关提出，选择变更其纳税期限，但纳税人一旦选择变更纳税期限后，当年12月31日前不得再次变更。

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