什么是4个税点？-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	什么是4个税点？
释义	什么是4个税点？什么是4个税点？4个税点指的是：4%的增值税它是对商贸性质小规模增值税纳税人规定的一种征收率（不是法定税率），如小规模纳税人的收入（含税）是35600元，那么计算应缴纳增值税时就是35600/（1+4%）4%=34230.774%=1369.23元，是不允许任何抵扣的(通常所称由税务部门代开增值税发票也是按此计算的)。这样解释大家理解吗？
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