小规模超过30万怎么填申报表?-法律综合法律援助-法律咨询免费平台-国际律师联盟

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问题	小规模超过30万怎么填申报表?
释义	律师解答：根据《中华人民共和国增值税法》规定，纳税人的销售额超过30万的，应当按照一般纳税人的方式计算缴纳增值税。小规模纳税人的年销售额超过30万，就需要按照一般纳税人的方式填写增值税申报表，同时需要缴纳增值税。【法律依据】：《中华人民共和国增值税法》第十九条销售额超过三十万元的纳税人应当按照一般纳税人的方法计算缴纳增值税。
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