小规模不开票收入怎么填增值税申报表-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	小规模不开票收入怎么填增值税申报表
释义	律师分析： 1、可以，对方不要发票的以未开票收入申报纳税。在填写纳税申报表时将该未开票收入填写到纳税申报表附表一（未开票收入一栏，税款自动计算）。2、不要想着不开票就不交税，一旦税局发现，就需要补缴税款，同时还很可能被加收滞纳金。还将会引起这些后果：未按期开票的风险、延期纳税的风险、偷逃税款的风险。【法律依据】：《中华人民共和国增值税暂行条例》第十九条增值税扣缴义务发生时间为纳税人增值税纳税义务发生的当天。不开票收入，也是销售收入，产生了纳税义务，就应该如实进行纳税申报。
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