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          黑夾克聚乙烯發泡保溫管的規格選擇?

          來源:http://www.qndr49.cn 日期:2020-10-09 發布人:admin
          判斷標準
          Judgment criteria
          適用增值稅差額征稅政策的小規模納稅人,以差額后的銷售額確定是否可以享受增值稅小微政策規定的免征增值稅政策。
          For small-scale taxpayers who are subject to the VAT differential tax policy, whether they can enjoy the VAT exemption policy stipulated in the VAT microenterprise policy is determined by the sales amount after the difference.
          知識鏈接
          Knowledge link
          增值稅小微:小規模納稅人發生增值稅應稅銷售行為,合計月銷售額未超過10萬元(以1個季度為1個納稅期的,季度銷售額未超過30萬元)的,免征增值稅。
          VAT microenterprise: small scale taxpayers who have VAT taxable sales behavior and whose total monthly sales amount does not exceed 100000 yuan (if one quarter is a tax period, the quarterly sales volume does not exceed 300000 yuan), VAT will be exempted.
          黑夾克直埋式直縫鋼管
          案例分析
          case analysis
          某按季申報的增值稅小規模納稅人2020年2季度取得勞務派遣銷售額50萬元,同時代用工單位支付給勞務派遣員工的工資30萬元。
          In the second quarter of 2020, a small-scale VAT taxpayer who has declared value-added tax on a quarterly basis will obtain 500000 yuan of labor dispatch sales and 300000 yuan of wages paid to the dispatched workers by the agent.
          采用差額計稅方法,差額后的銷售額為50-30=20萬元,20萬元<30萬元,該納稅人可以享受增值稅小微政策規定的免征增值稅政策。
          If the difference tax method is adopted, the sales amount after the difference is 50-30 = 200000 yuan, and 200000 yuan < 300000 yuan, the taxpayer can enjoy the VAT exemption policy stipulated in the VAT microenterprise policy.
          案例分析
          case analysis
          某按季申報的增值稅小規模納稅人2020年2季度取得勞務派遣銷售額50萬元,同時代用工單位支付給勞務派遣員工的工資30萬元。采用差額計稅方法,差額后的銷售額為50-30=20萬元,20萬元<30萬元,該納稅人可以享受增值稅小微政策規定的免征增值稅政策。
          In the second quarter of 2020, a small-scale VAT taxpayer who has declared value-added tax on a quarterly basis will obtain 500000 yuan of labor dispatch sales and 300000 yuan of wages paid to the dispatched workers by the agent. If the difference tax method is adopted, the sales amount after the difference is 50-30 = 200000 yuan, and 200000 yuan < 300000 yuan, the taxpayer can enjoy the VAT exemption policy stipulated in the VAT microenterprise policy.
          注意事項
          matters needing attention
          納稅人在季度中間開業、注銷、由一般納稅人轉登記為小規模納稅人或由小規模納稅人登記為一般納稅人的統一以30萬元的標準判斷是否享受小規模納稅人免征增值稅政策。
          If a taxpayer starts business in the middle of a quarter, cancels, transfers registration from a general taxpayer to a small-scale taxpayer, or registers as a general taxpayer, the standard of 300000 yuan shall be used to judge whether or not to enjoy the VAT exemption policy for small-scale taxpayers.
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          產品:   聚氨酯保溫鋼管廠家 濟南保溫管 黑夾克直埋式直縫鋼管

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