濟(jì)南代理記賬公司介紹：記賬流程收入3萬元以下免征增值稅、營業(yè)稅!

Jinan bookkeeping agency company is introduced: the process of accounting income below 30000 yuan shall be exempt from value-added tax, business tax!

國家稅務(wù)總局對于小微公司免征增值稅和營業(yè)稅有關(guān)疑問的布告

The state administration of taxation for small companies shall be exempted from VAT and business tax bulletin about the question

濟(jì)南代理記賬公司根據(jù)《中華人民共和國增值稅暫行條例》及實(shí)施細(xì)則、《中華人民共和國營業(yè)稅暫行條例》及實(shí)施細(xì)則、《財(cái)政部國家稅務(wù)總局對于暫免征收有些小微公司增值稅和營業(yè)稅的通知》(財(cái)稅〔2013〕52號)、《財(cái)政部國家稅務(wù)總局對于進(jìn)一步支持小微公司增值稅和營業(yè)稅方針的通知》(財(cái)稅〔2014〕71號)，現(xiàn)將小微公司免征增值稅和營業(yè)稅有關(guān)疑問布告如下：

Jinan bookkeeping agency company according to the law of the People's Republic of China on value added tax is temporary byelaw "and the detailed rules for the implementation, the business tax is temporary byelaw" the People's Republic of China and the detailed rules for the implementation, the ministry of finance the state administration of taxation for the suspension to collect some small companies value added tax and business tax notice (caishui [2013] no. 52), the ministry of finance the state administration of taxation for further support small company value added tax and business tax policy notice (caishui [2014] no. 71), is the small micro exempt from value-added tax and business tax notice about question is as follows:

一、增值稅小規(guī)模交稅人和營業(yè)稅交稅人，月銷售額或收入不超越3萬元(含3萬元，下同)的，依照上述文件規(guī)定免征增值稅或營業(yè)稅。其中，以1個(gè)季度為交稅期限的增值稅小規(guī)模交稅人和營業(yè)稅交稅人，季度銷售額或收入不超越9萬元的，依照上述文件規(guī)定免征增值稅或營業(yè)稅。

A, small-scale VAT tax and business tax paying taxes, month sales or income does not surpass 30000 yuan (contain 30000 yuan, the same below), in accordance with the provisions of the above-mentioned documents shall be exempted from VAT or sales tax. Tax deadline for a quarter of small-scale VAT tax and business tax, quarterly sales or income does not exceed 90000 yuan, in accordance with the provisions of the above-mentioned documents shall be exempted from VAT or sales tax.

二、增值稅小規(guī)模交稅人兼營營業(yè)稅應(yīng)稅項(xiàng)目的，應(yīng)當(dāng)分別核算增值稅應(yīng)稅項(xiàng)目的銷售額和營業(yè)稅應(yīng)稅項(xiàng)目的收入，月銷售額不超越3萬元(按季交稅9萬元)的，免征增值稅;月收入不超越3萬元(按季交稅9萬元)的，免征營業(yè)稅。

2 and small-scale VAT tax people engaged in the business tax taxable items, sales of VAT taxable items shall be accounted for separately and business tax taxable income of the project, sales do not surpass 30000 yuan per month (the quarterly tax 90000 yuan), shall be exempted from VAT; The quarterly taxes of monthly income does not exceed 30000 yuan (90000 yuan), shall be exempted from business tax.

三、增值稅小規(guī)模交稅人月銷售額不超越3萬元(按季交稅9萬元)的，當(dāng)期因代開增值稅專用發(fā)票(含貨物運(yùn)輸業(yè)增值稅專用發(fā)票)現(xiàn)已繳納的稅款，在專用發(fā)票全部聯(lián)次追回或者按規(guī)定開具紅字專用發(fā)票后，能夠向主管稅務(wù)機(jī)關(guān)申請交還。

Three, and small-scale VAT tax on sales not to surpass 30000 yuan (the quarterly tax 90000 yuan), the current due to VAT special invoice (including the cargo transportation, special invoices for value-added tax) is now the payment of taxes, the special invoice all sheets after recovering or scarlet letter special invoice issued by the regulation, can apply to the competent tax authorities where the return.

四、本布告自2014年10月1日起施行?！秶叶悇?wù)總局對于暫免征收有些小微公司增值稅和營業(yè)稅方針有關(guān)疑問的布告》(國家稅務(wù)總局布告2013年第49號)、《國家稅務(wù)總局對于增值稅起征點(diǎn)調(diào)整后有關(guān)疑問的批復(fù)》(國稅函〔2003〕1396號)一起廢止。

Four, this notice shall enter into force as of October 1, 2014. The state administration of taxation for suspension imposed some small company value added tax and business tax policy notice about the question "(the state administration of taxation bulletin no. 49, 2013), the state administration of taxation for the VAT minimum threshold adjusted related question reply" (guoshuihan [2003] no. 2003). 

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