小型微利企业增值税优惠政策

发布时间：2019-05-15

1.问：我单位是增值税一般纳税人，2019年还可以转登记为小规模纳税人吗？

答：转登记日前连续12个月（以1个月为1个纳税期）或者连续4个季度（以1个季度为1个纳税期）累计销售额未超过500万元的一般纳税人，在2019年12月31日前，可选择转登记为小规模纳税人。

2.问：我单位是增值税差额征税的小规模纳税人，如何适用优惠政策？

答：适用增值税差额征税政策的小规模纳税人，以差额后的销售额确定是否可以享受月销售额未超过10万元（以1个季度为1个纳税期的，季度销售额未超过30万元）的免征增值税政策。

3.问：我是个人，有一处房屋出租了，年租金为36万元，我能否享受增值税优惠政策？

答：其他个人，采取一次性收取租金形式出租不动产取得的租金收入，可在对应的租赁期内平均分摊，分摊后的月租金收入未超过10万元的，免征增值税。

（李依南整理）

没有值了没有值了

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