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问题
未达起征点销售额是什么意思
释义
未达起征点销售额的纳税人是定期定额征收的个体工商户,它是指个体户每月未达到3万元或者每个季度未达到9万元的销售额。如果个体工商户每月销售额未达到3万元或季度未达到9万元,则税务局不能代开增值税专用发票,未达起征点销售额主要是个体工商户在纳税申报时填写的。
法律依据:《中华人民共和国增值税暂行条例》第十七条纳税人销售额未达到国务院财政、税务主管部门规定的增值税起征点的,免征增值税;达到起征点的,依照本条例规定全额计算缴纳增值税。
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contract for the holding of matrimonial property
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更新时间:2025/12/24 13:09:04