当前位置:财税问题 >
實(shí)務(wù)
问题已解决
小規(guī)模納稅人一年中可以開(kāi)專票的總金額有沒(méi)有限制呢?



你好,需要做到專用發(fā)票+普通發(fā)票合計(jì)金額連續(xù)12個(gè)月累計(jì)不能超過(guò)500萬(wàn)
2019 07/02 08:36

84784974 

2019 07/02 10:16
你好超過(guò)500萬(wàn)就必須升級(jí)成為一般納稅人嗎?

84784974 

2019 07/02 10:18
我們是建筑業(yè)自開(kāi)專票,從18年12月到第二季度我們已經(jīng)開(kāi)了370萬(wàn)的專票了,按照您的提示,我們剩下兩個(gè)季度只有100多萬(wàn)的限額了,是嗎?

鄒老師 

2019 07/02 10:22
你好,是的
是這樣的
如果不想升為一般納稅人,就需要做到連續(xù)12個(gè)月累計(jì)收入金額低于500萬(wàn)的

84784974 

2019 07/02 10:50
那還是想安排小規(guī)模納稅人的稅務(wù)來(lái)交稅,有什么辦法嗎?我在網(wǎng)上查要不就是不是經(jīng)常發(fā)生的,要不就是非企業(yè)性的單位

鄒老師 

2019 07/02 10:56
你好,那就需要控制好做到連續(xù)12個(gè)月累計(jì)收入低于500萬(wàn)才可以的

84784974 

2019 07/02 10:57
那一般納稅人和小規(guī)模納稅人在財(cái)務(wù)和稅務(wù)處理上有哪些區(qū)別呢?

鄒老師 

2019 07/02 11:02
你好,賬務(wù)處理就是應(yīng)交稅費(fèi)——應(yīng)交增值稅的明細(xì)科目不同
稅務(wù)方面就是計(jì)算不同
一般納稅人增值稅=銷項(xiàng)稅額—進(jìn)項(xiàng)稅額
小規(guī)模增值稅=不含稅收入*3%
