增值税一般纳税人起征点-法律综合法律援助-法律咨询免费平台-国际律师联盟

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问题	增值税一般纳税人起征点
释义	法律分析：增值税起征点的幅度规定如下： (一)销售货物的，为月销售额2000-5000 元; (二)销售应税劳务的，为月销售额1500-3000元; (三)按次纳税的，为每次(日)销售额150-200元。法律依据：《营业税改征增值税试点实施办法》第四十九条个人发生应税行为的销售额未达到增值税起征点的，免征增值税；达到起征点的，全额计算缴纳增值税。增值税起征点不适用于认定为一般纳税人的个体工商户。
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