小规模纳税人由核定征收转为查帐征收，税率会改变吗？？-税务及发票法律援助-法律咨询免费平台-国际律师联盟

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问题	小规模纳税人由核定征收转为查帐征收，税率会改变吗？？
释义	小规模纳税人由核定征收转为查帐征收，税率会改变吗？？小规模纳税人由核定征收转为查帐征收，税率会改变吗？小规模纳税人由核定征收转为查帐征收，所得税税率不会改变。小规模纳税人会计核算健全、能够提供准确税务资料的，可以向主管税务机关申请一般纳税人资格认定，不作为小规模纳税人。除国家税务总局另有规定外，纳税人一经认定为一般纳税人以后，不得转为小规模纳税人。这样解释大家理解吗？该内容由赵军律师和律说律答共创回答
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