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請問小微企業(yè)未達(dá)起征點(diǎn)增值稅怎么填報(bào)?(稅務(wù)局代開了增值稅專用發(fā)票)
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你好,把代開專用發(fā)票收入填寫在第一行,第二行收入欄次
把普通發(fā)票收入填寫在小微企業(yè)免稅銷售額(公司類型填寫)欄次,或者未達(dá)起征點(diǎn)銷售額(個(gè)體戶類型填寫)欄次
2019 10/11 11:29
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2019 10/11 11:38
那已預(yù)繳稅額怎么退回呢?
FAILED
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2019 10/11 11:39
這部分是都不用填嗎?為0的那幾個(gè)數(shù)都不能填寫其他數(shù)據(jù)呢。
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2019 10/11 11:46
你好,代開發(fā)票預(yù)交稅款是不會(huì)退回的
這些數(shù)據(jù)是根據(jù)你填寫的收入數(shù)據(jù)自動(dòng)生成的
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2019 10/11 11:48
謝謝老師。那是不是說由稅務(wù)機(jī)關(guān)代開的增值稅專用發(fā)票是必須繳納的稅?低于起征點(diǎn)也要繳納對嗎?
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2019 10/11 12:00
你好,是的,是這樣的
代開發(fā)票是不免征增值稅的
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