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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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更新时间:2025/6/15 2:23:47