[{"gicategorycode":"","giinfoid":"282129","giindentifier":"11532329015178442p-/2023-1024225","giuuid":"9CFC68867CEC4CC5A4D576692FC01595","gititle":"我公司是零售摩托车的增值税小规模纳税人,2023年8月销售额9万元,均为客户开具了3%征收率的机动车销售统一发票,请问我还能享受免征增值税政策吗?我的个别客户为增值税一般纳税人,是否能够抵扣进项税额?","subcatcode":"","gitcatcode":"","giccatcode":"","gipubcodes":"武定县政府办","gidate":"2023-10-24 19:44:14","gidocno":"","gisubterm":"","gipubcode":"wdx","summary":"《财政部税务总局关于增值税小规模纳税人减免增值税政策的公告》(2023年第19号)第一条规定,对月销售额10万元以下(含本数)的增值税小规模纳税人,免征增值税。根据上述规定,您可以享受免征增值税政策。但由于您开具的3%征收率的机动车销售统一发票,具有抵扣功能,您的客户如为一般纳税人,可以凭您开具的3%征收率的机动车销售统一发票,抵扣对应的进项税额。因此,您需要追回已开具的3%征收率的机动车销售统一发票,重..."},{"gicategorycode":"","giinfoid":"282128","giindentifier":"11532329015178442p-/2023-1024224","giuuid":"FD05999E76F34FFEA17D10B867B4E6EC","gititle":"我公司是零售摩托车的增值税小规模纳税人,2023年8月销售额9万元,为客户开具发票时因无法确认本月销售额是否会超过10万元,开具了1%征收率的机动车销售统一发票,请问我还能享受月销售额10万元以下免税政策吗?我的个别客户为增值税一般纳税人,是否能够抵扣进项税额?","subcatcode":"","gitcatcode":"","giccatcode":"","gipubcodes":"武定县政府办、","gidate":"2023-10-24 19:43:39","gidocno":"","gisubterm":"","gipubcode":"wdx","summary":"《财政部税务总局关于增值税小规模纳税人减免增值税政策的公告》(2023年第19号)第一条规定,对月销售额10万元以下(含本数)的增值税小规模纳税人,免征增值税。您的月销售额未超过10万元,可以在申报纳税时直接进行免税申报,享受免征增值税政策。您的客户如为一般纳税人,可以凭您开具的1%征收率的机动车销售统一发票,抵扣对应的进项税额。"},{"gicategorycode":"","giinfoid":"282127","giindentifier":"11532329015178442p-/2023-1024223","giuuid":"1906F1E4F2EB484CADE474D20F3A8D41","gititle":"我公司是零售摩托车的增值税小规模纳税人,每月销售额在10万元左右,月中为客户开具发票时无法确认本月是否能够享受月销售额10万元以下免税政策,请问我要享受小规模纳税人优惠政策,应如何开具机动车销售统一发票?","subcatcode":"","gitcatcode":"","giccatcode":"","gipubcodes":"武定县政府办、","gidate":"2023-10-24 19:43:11","gidocno":"","gisubterm":"","gipubcode":"wdx","summary":"《财政部税务总局关于增值税小规模纳税人减免增值税政策的公告》(2023年第19号)规定,对月销售额10万元以下(含本数)的增值税小规模纳税人,免征增值税。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。您在月中开票时并不知晓销售额是否会超过10万元、能否享受免税政策,应先按照1%征收率开具机动车销售统一发票。申报纳税时,如月销售额未超过10万元,可以在申报纳税时进行免税申报,如月销售..."},{"gicategorycode":"","giinfoid":"282126","giindentifier":"11532329015178442p-/2023-1024222","giuuid":"469F41585CE649319172C04B68241183","gititle":"我是按月申报的增值税小规模纳税人,2023年8月为客户开具发票时按照习惯开具了3%征收率的增值税普通发票,如实际月销售额未超过10万元,请问我能够享受免税优惠政策吗?","subcatcode":"","gitcatcode":"","giccatcode":"","gipubcodes":"武定县政府办、","gidate":"2023-10-24 19:42:39","gidocno":"","gisubterm":"","gipubcode":"wdx","summary":"《财政部税务总局关于增值税小规模纳税人减免增值税政策的公告》(2023年第19号)第一条规定,对月销售额10万元以下(含本数)的增值税小规模纳税人,免征增值税。您的月销售额如未超过10万元,可以在申报纳税时直接进行免税申报,享受免征增值税政策。"},{"gicategorycode":"","giinfoid":"282125","giindentifier":"11532329015178442p-/2023-1024221","giuuid":"44D7F825A84B40F880BD840C0D5B0673","gititle":"我是按月申报的增值税小规模纳税人,每月销售额在10万元左右,但为客户开具发票时无法确认当月总收入会否超过10万元,请问我要享受小规模纳税人优惠政策,应如何开具发票?","subcatcode":"","gitcatcode":"","giccatcode":"","gipubcodes":"武定县政府办、","gidate":"2023-10-24 19:42:07","gidocno":"","gisubterm":"","gipubcode":"wdx","summary":"《财政部税务总局关于增值税小规模纳税人减免增值税政策的公告》(2023年第19号)第一条规定,对月销售额10万元以下(含本数)的增值税小规模纳税人,免征增值税。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。您在无法确定当月销售额是否会超过10万元的情况下,适用3%征收率的应税销售收入,应先按照1%征收率开具增值税普通发票。申报纳税时,如月销售额未超过10万元,可以在申报纳税时进行免税..."},{"gicategorycode":"","giinfoid":"282124","giindentifier":"11532329015178442p-/2023-1024220","giuuid":"3F4867E5B08644B098DA9B68996D6AC0","gititle":"我是经营摩托车销售的小规模纳税人,月销售额不到10万元,请问还能开具免税的增值税专用发票吗?","subcatcode":"","gitcatcode":"","giccatcode":"","gipubcodes":"武定县政府办、","gidate":"2023-10-24 19:41:38","gidocno":"","gisubterm":"","gipubcode":"wdx","summary":"《财政部税务总局关于增值税小规模纳税人减免增值税政策的公告》(2023年第19号)第一条规定,对月销售额10万元以下(含本数)的增值税小规模纳税人,免征增值税。小规模纳税人销售机动车,可以按上述规定享受免税政策,开具左上角有“机动车”字样的税率栏为“免税”的增值税专用发票。"}]