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小规模纳税人附加税税率
释义
小规模纳税人先计算出应交的增值税,在根据应交的增值税分别计算出应交地税局的税金及附加税。  
应交增值税=价税合计/1.03*3%  应交城建税=应交增值税*7%  应交教育费附加=应交增值税*3%  应交地方教育附加=应交增值税*2%
该内容由 陈亚楠律师 和 点行律询 共创回答
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