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免税和免征增值税的区别
释义
“免征税”即免征增值税,是一种税收优惠政策,是指国税总局对属于某一税种中征税范围的项目暂不予以征税,免征税只是某个项目不涉及应纳税额,但还是需要纳税申报;“免税”,即免增值税,是依照税法对某些纳税人给与鼓励扶持或者照顾,不征收销项税额,同时进项税额不可抵扣应项转出。
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更新时间:2026/3/14 19:04:02