服务业小规模纳税人怎么交税-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	服务业小规模纳税人怎么交税
释义	法律分析：生活服务业的营业税税率一般为5%。营改增之后，餐饮业、旅游业、酒店业、娱乐业等在内的生活性服务业会依据此前出台的《营业税改增值税试点方案》小规模纳税人采用3%的征收率。纳税人应按照上述计税方法在其服务发生地主管国税机关预缴税款后，向机构所在地主管国税机关进行纳税申报。法律依据：《中华人民共和国营业税改征增值税试点实施办法》第十九条小规模纳税人发生应税行为适用简易计税方法计税。
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