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小规模3%减按1%政策2021年继续执行吗
释义
法律分析:
自2021年1月1日起,《财政部税务总局关于支持个体工商户复工复业增值税政策的公告》(2020年第13号)暂继续执行。对湖北省增值税小规模纳税人,暂继续免征增值税;对其他地区增值税小规模纳税人,3%征收率应税行为暂继续减按1%征收率征收增值税,开具发票选择征收率,暂继续照此执行。待正式文件出台后,以正式文件为准。
法律依据:
《中华人民共和国宪法》 第五十六条 中华人民共和国公民有依照法律纳税的义务。
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更新时间:2026/3/13 13:35:46