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小规模纳税人应纳增值税=销售额*3%,是含税的还是不含税的??
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小规模纳税人应纳增值税=销售额*3%,是含税的还是不含税的??1、小规模纳税人:应纳增值税=销售额*3%,这个销售额是不含税的。2、小规模纳税人销售货物或者应税劳务,实行按照销售额和征收率计算应纳税额的简易办法,并不得抵扣进项税额。应纳税额计算公式:应纳税额=销售额×征收率。小规模纳税人增值税征收率为3%。还有不懂的吗?
该内容由 杨振军律师 和 律说律答 共创回答
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