小规模纳税人超过500万可以不转一般纳税人吗？-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	小规模纳税人超过500万可以不转一般纳税人吗？
释义	法律分析：不可以。营改增小规模纳税人达到500万后是一定要变成一般纳税人的。法律依据：《中华人民共和国增值税暂行条例》第十八条 中华人民共和国境外的单位或者个人在境内销售劳务，在境内未设有经营机构的，以其境内代理人为扣缴义务人；在境内没有代理人的，以购买方为扣缴义务人。
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