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问题
增值税与普通税有什么区别
释义
它们的区别是:1、税率不同。2、一个有进项抵扣,一个无进项抵扣。小规摸企业没有进项抵扣,商业是按收入的4%全额征收税收,工业企是按收入的6%全额征收税收;而一般纳税企业有进项抵扣,它是按增值部份的17%征收税收。所以要根企业的情况来索取普通发票和增值税发票。
法律依据
《中华人民共和国税收征收管理法》https://www.66law.cn/tiaoli/2473.aspx
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更新时间:2026/6/11 3:13:11