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小规模纳税人减免增值税政策执行期限延长至2020年12月31日

小规模纳税人减免增值税政策执行期限延长至2020年12月31日

为进一步支持广大个体工商户和小微企业全面复工复业,财政部及税务总局最近对外公布了《关于延长小规模纳税人减免增值税政策执行期限的公告》,将小规模纳税人减免增值税税收优惠政策执行期限自2020年5月31日延长至2020年12月31日。
即自2020年3月1日至12月31日,对湖北省增值税小规模纳税人,适用3%征收率的应税销售收入,免征增值税;适用3%预征率的预缴增值税项目,暂停预缴增值税。除湖北省外,其他省、自治区、直辖市的增值税小规模纳税人,适用3%征收率的应税销售收入,减按1%征收率征收增值税;适用3%预征率的预缴增值税项目,减按1%预征率预缴增值税。

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