定期定额户超定额如何申报-法规政策咨询及电话投诉类法律援助-法律咨询免费平台-国际律师联盟

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问题	定期定额户超定额如何申报
释义	法律分析：定期定额户当期发生的经营额、所得额超过定额一定幅度的，应当在法律、行政法规规定的申报期限内向税务机关进行申报并缴清税款。具体幅度由省税务机关确定。法律依据：《个体工商户税收定期定额征收管理办法》第十七条定期定额户在定额执行期结束后，应当以该期每月实际发生的经营额、所得额向税务机关申报，申报额超过定额的，按申报额缴纳税款；申报额低于定额的，按定额缴纳税款。具体申报期限由省税务机关确定。
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