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小规模纳税人可以适用加计抵减政策吗？ - 北京代理记账

小规模纳税人可以适用加计抵减政策吗？

小规模纳税人可以适用加计抵减政策吗？资讯第1张

小规模纳税人，提供四项服务的销售额占全部销售额的比重超过50%，请问可以适用加计抵减政策吗？

答：不可以。39号公告中所称生产、生活性服务业纳税人，是指提供邮政服务、电信服务、现代服务、生活服务取得的销售额占全部销售额的比重超过50%的纳税人。公告中的纳税人指增值税一般纳税人，加计抵减政策是按照一般纳税人当期可抵扣的进项税额的10%计算加计抵减额，只有增值税一般纳税人才可以适用加计抵减政策。

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小规模纳税人可以适用加计抵减政策吗？

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