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电子书来了!增值税小规模纳税人免税申报操作指南

  • 2026-03-14 17:00:12
电子书来了!增值税小规模纳税人免税申报操作指南


为便于纳税人准确理解小规模纳税人免税政策，正确填报增值税纳税申报表，我们专门编写了《享受小规模免税政策的纳税人申报操作指南》，并制作成电子书。（拉到文末可直接取阅收藏）

关于“申报”

今年年初，国务院常务会议决定再推出一批小微企业普惠性税收减免措施。其中包括， 自2019年1月1日至2021年12月31日，将增值税小规模纳税人免税标准，由月销售额3万元提高到10万元（按季申报的纳税人，季销售额从9万元提高到30万元）。

4月将至，按季申报的增值税小规模纳税人也将要享受到这一波减税红利啦！那么问题来了：符合条件的增值税小规模纳税人，应该如何才能更好地享受到相关优惠政策呢？

您可以通过以下多种方式自行申报。如果在填报纳税申报表时遇到了问题，您也可以拨打12366纳税服务热线进行咨询，或者前往办税服务厅办理。

1

到24小时自助办税服务厅

2

登录“电子税务局”官方网站

3

运用税务APP或官方微信公众号

所以，懂得如何

正确填报纳税申报表

非常重要！

为此，《享受小规模免税政策的纳税人申报操作指南》全面梳理了增值税小规模纳税人在纳税申报方面的政策变化，并以实际案例辅导如何正确填写相应的纳税申报表。

【轻戳一探究竟】

⬇ ⬇ ⬇

（或点击文末“阅读原文”领取）

来源：广东税务

供稿：广东省税务局货物和劳务税处  茂名市税务局

编发：纳税服务中心（税收宣传中心）

长按二维码关注

    广东税务

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2019得到电子书哪些最值得你入手?这10本经受住了千万用户的检验

电子书丨收藏!《增值税发票使用指南》来了!

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  140. /yingpanguazai/ssd/ssd1/www/g.15386.cn/vendor/topthink/think-trace/src/Html.php ( 4.42 KB )
  1. CONNECT:[ UseTime:0.000592s ] mysql:host=127.0.0.1;port=3306;dbname=g_15386;charset=utf8mb4
  2. SHOW FULL COLUMNS FROM `fenlei` [ RunTime:0.000731s ]
  3. SELECT * FROM `fenlei` WHERE `fid` = 0 [ RunTime:0.000322s ]
  4. SELECT * FROM `fenlei` WHERE `fid` = 63 [ RunTime:0.000287s ]
  5. SHOW FULL COLUMNS FROM `set` [ RunTime:0.000579s ]
  6. SELECT * FROM `set` [ RunTime:0.000821s ]
  7. SHOW FULL COLUMNS FROM `article` [ RunTime:0.000672s ]
  8. SELECT * FROM `article` WHERE `id` = 457754 LIMIT 1 [ RunTime:0.000466s ]
  9. UPDATE `article` SET `lasttime` = 1775363702 WHERE `id` = 457754 [ RunTime:0.003605s ]
  10. SELECT * FROM `fenlei` WHERE `id` = 66 LIMIT 1 [ RunTime:0.000258s ]
  11. SELECT * FROM `article` WHERE `id` < 457754 ORDER BY `id` DESC LIMIT 1 [ RunTime:0.000412s ]
  12. SELECT * FROM `article` WHERE `id` > 457754 ORDER BY `id` ASC LIMIT 1 [ RunTime:0.000495s ]
  13. SELECT * FROM `article` WHERE `id` < 457754 ORDER BY `id` DESC LIMIT 10 [ RunTime:0.000900s ]
  14. SELECT * FROM `article` WHERE `id` < 457754 ORDER BY `id` DESC LIMIT 10,10 [ RunTime:0.002938s ]
  15. SELECT * FROM `article` WHERE `id` < 457754 ORDER BY `id` DESC LIMIT 20,10 [ RunTime:0.002760s ]
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