2023年小规模纳税人一个季度30万免税-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	2023年小规模纳税人一个季度30万免税
释义	法律分析：小规模纳税人对于不超过30万的免征税，超过30万的全额征税。如果季度销售收入超过30万，则按3%的征收率全额征税。法律依据：一、《增值税一般纳税人登记管理办法》第四条，下列纳税人不办理一般纳税人登记：（一）按照政策规定，选择按照小规模纳税人纳税的；（二）年应税销售额超过规定标准的其他个人。
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