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Home >News >CCCME News > Content

两部门：对增值税小规模纳税人免征增值税

Publish Time:2022-03-25 00:00:00 Source:经济参考报

根据财政部网站3月24日发布的消息，财政部、税务总局发布《关于对增值税小规模纳税人免征增值税的公告》，自2022年4月1日至2022年12月31日，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。

公告还称，《财政部 税务总局关于延续实施应对疫情部分税费优惠政策的公告》(财政部 税务总局公告2021年第7号)第一条规定的税收优惠政策，执行期限延长至2022年3月31日。

图片来源：财政部网站

 

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