个体户定期定额怎么申报？-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	个体户定期定额怎么申报？
释义	不超过定额，是不用申报的，税局会批量申报。超过定额，不超过小规模纳税人的月份10万或季度30万，可以享受免税，只申报不缴纳税款。超过小规模纳税人标准，就是又申报又缴纳税款了。法律依据：《个体工商户税收定期定额征收管理办法》第十八条 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。
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