@江门人，这笔费用，可减免！
<p style="outline: 0px;max-width: 100%;text-align: center;visibility: visible;line-height: 1.6em;margin-bottom: 0px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;visibility: visible;font-size: 15px;letter-spacing: 1px;box-sizing: border-box !important;overflow-wrap: break-word !important;">据财政部网站1月9日消息</span></p><p style="outline: 0px;max-width: 100%;text-align: center;visibility: visible;line-height: 1.6em;margin-bottom: 0px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;visibility: visible;font-size: 15px;letter-spacing: 1px;box-sizing: border-box !important;overflow-wrap: break-word !important;">财政部、税务总局</span></p><p style="outline: 0px;max-width: 100%;text-align: center;visibility: visible;line-height: 1.6em;margin-bottom: 0px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;visibility: visible;font-size: 15px;letter-spacing: 1px;box-sizing: border-box !important;overflow-wrap: break-word !important;">发布</span><span style="font-size: 15px;letter-spacing: 1px;">《关于明确增值税小规模纳税人</span></p><p style="outline: 0px;max-width: 100%;text-align: center;visibility: visible;line-height: 1.6em;margin-bottom: 0px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;visibility: visible;font-size: 15px;letter-spacing: 1px;box-sizing: border-box !important;overflow-wrap: break-word !important;">减免增值税等政策的公告》</span></p><p style="outline: 0px;max-width: 100%;text-align: center;visibility: visible;line-height: 1.6em;margin-bottom: 0px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br></p><p style="outline: 0px;max-width: 100%;text-align: center;visibility: visible;line-height: 1.6em;margin-bottom: 0px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;visibility: visible;font-size: 15px;letter-spacing: 1px;box-sizing: border-box !important;overflow-wrap: break-word !important;">其中明确</span></p><p style="outline: 0px;max-width: 100%;text-align: center;visibility: visible;line-height: 1.6em;margin-bottom: 0px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong><span style="outline: 0px;max-width: 100%;visibility: visible;font-size: 15px;letter-spacing: 1px;color: rgb(0, 122, 170);box-sizing: border-box !important;overflow-wrap: break-word !important;">自2023年1月1日至2023年12月31日</span></strong></p><p style="outline: 0px;max-width: 100%;text-align: center;visibility: visible;line-height: 1.6em;margin-bottom: 0px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong><span style="outline: 0px;max-width: 100%;visibility: visible;font-size: 15px;letter-spacing: 1px;color: rgb(0, 122, 170);box-sizing: border-box !important;overflow-wrap: break-word !important;">对月销售额</span></strong></p><p style="outline: 0px;max-width: 100%;text-align: center;visibility: visible;line-height: 1.6em;margin-bottom: 0px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong><span style="outline: 0px;max-width: 100%;visibility: visible;font-size: 15px;letter-spacing: 1px;color: rgb(0, 122, 170);box-sizing: border-box !important;overflow-wrap: break-word !important;">10万元以下(含本数)的</span></strong></p><p style="outline: 0px;max-width: 100%;text-align: center;visibility: visible;line-height: 1.6em;margin-bottom: 0px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong><span style="outline: 0px;max-width: 100%;visibility: visible;font-size: 15px;letter-spacing: 1px;color: rgb(0, 122, 170);box-sizing: border-box !important;overflow-wrap: break-word !important;">增值税小规模纳税人免征增值税</span></strong></p><p style="outline: 0px;max-width: 100%;text-align: center;visibility: visible;line-height: 1.6em;margin-bottom: 0px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;color: rgb(68, 108, 159);visibility: visible;font-size: 15px;letter-spacing: 1px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"></strong></span></p><p style="outline: 0px;max-width: 100%;visibility: visible;line-height: 1.6em;margin-bottom: 0px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br></p><h2 style="outline: 0px;max-width: 100%;visibility: visible;line-height: 1.6em;margin-bottom: 0px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;visibility: visible;font-size: 15px;letter-spacing: 1px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"></span></h2><h2 style="outline: 0px;max-width: 100%;color: rgb(34, 34, 34);font-family: system-ui, -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;letter-spacing: 0.544px;background-color: rgb(255, 255, 255);text-align: center;visibility: visible;line-height: 1.6em;margin-bottom: 0px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;visibility: visible;font-size: 15px;letter-spacing: 1px;color: rgb(136, 136, 136);box-sizing: border-box !important;overflow-wrap: break-word !important;">具体如下<br style="outline: 0px;max-width: 100%;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"></span></h2><p style="outline: 0px;max-width: 100%;color: rgb(34, 34, 34);font-family: system-ui, -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;letter-spacing: 0.544px;background-color: rgb(255, 255, 255);text-align: center;visibility: visible;line-height: 1.6em;margin-bottom: 0px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;visibility: visible;font-size: 15px;letter-spacing: 1px;color: rgb(136, 136, 136);box-sizing: border-box !important;overflow-wrap: break-word !important;">↓↓</span></p><section data-role="outer" label="edit by 135editor" style="outline: 0px;max-width: 100%;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;margin-bottom: 0px;"><section data-tools="135编辑器" data-id="117916" style="outline: 0px;max-width: 100%;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="margin: 20px auto;outline: 0px;max-width: 100%;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="margin-top: -19px;outline: 0px;max-width: 100%;background-color: rgb(241, 245, 249);transform: translateZ(5px);box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="padding: 35px 15px 25px;outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;"><section data-autoskip="1"><p style="text-align: center;margin-bottom: 0px;"><span style="font-size: 16px;"><strong><span style="background-color: rgb(0, 122, 170);color: rgb(255, 255, 255);">关于明确增值税小规模纳税人</span></strong></span></p><p style="text-align: center;margin-bottom: 0px;"><span style="font-size: 16px;"><strong><span style="background-color: rgb(0, 122, 170);color: rgb(255, 255, 255);">减免增值税等政策的公告</span></strong></span></p><p style="text-align: center;margin-bottom: 0px;"><span style="font-size: 16px;"><strong><span style="background-color: rgb(0, 122, 170);color: rgb(255, 255, 255);">财政部 税务总局公告2023年第1号</span></strong></span></p><p style="outline: 0px;max-width: 100%;line-height: 1.6em;margin-bottom: 0px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br></p><p style="outline: 0px;max-width: 100%;line-height: 1.6em;margin-bottom: 0px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;letter-spacing: 1px;box-sizing: border-box !important;overflow-wrap: break-word !important;">现将增值税小规模纳税人减免增值税等政策公告如下：</span></p><p style="outline: 0px;max-width: 100%;line-height: 1.6em;margin-bottom: 0px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;letter-spacing: 1px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"></span></p><p style="outline: 0px;max-width: 100%;line-height: 1.6em;margin-bottom: 0px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="font-size: 15px;letter-spacing: 1px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">一、自2023年1月1日至2023年12月31日，</span><span style="outline: 0px;max-width: 100%;font-size: 15px;letter-spacing: 1px;color: rgb(0, 122, 170);box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">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。</strong></span></p><p style="outline: 0px;max-width: 100%;line-height: 1.6em;margin-bottom: 0px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;letter-spacing: 1px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"></span></p><p style="outline: 0px;max-width: 100%;line-height: 1.6em;margin-bottom: 0px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="font-size: 15px;letter-spacing: 1px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">二、自2023年1月1日至2023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，</span><span style="outline: 0px;max-width: 100%;font-size: 15px;letter-spacing: 1px;color: rgb(0, 122, 170);box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">减按1%征收率征收增值税；</strong></span><span style="font-size: 15px;letter-spacing: 1px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">适用3%预征率的预缴增值税项目，</span><span style="outline: 0px;max-width: 100%;font-size: 15px;letter-spacing: 1px;color: rgb(0, 122, 170);box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">减按1%预征率预缴增值税。</strong></span></p><p style="outline: 0px;max-width: 100%;line-height: 1.6em;margin-bottom: 0px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;letter-spacing: 1px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"></span></p><p style="outline: 0px;max-width: 100%;line-height: 1.6em;margin-bottom: 0px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;letter-spacing: 1px;box-sizing: border-box !important;overflow-wrap: break-word !important;">三、自2023年1月1日至2023年12月31日，增值税加计抵减政策按照以下规定执行：</span></p><p style="outline: 0px;max-width: 100%;line-height: 1.6em;margin-bottom: 0px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;letter-spacing: 1px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"></span></p><p style="outline: 0px;max-width: 100%;line-height: 1.6em;margin-bottom: 0px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;letter-spacing: 1px;box-sizing: border-box !important;overflow-wrap: break-word !important;">（一）允许生产性服务业纳税人按照当期可抵扣进项税额加计5%抵减应纳税额。生产性服务业纳税人，是指提供邮政服务、电信服务、现代服务、生活服务取得的销售额占全部销售额的比重超过50%的纳税人。</span></p><p style="outline: 0px;max-width: 100%;line-height: 1.6em;margin-bottom: 0px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;letter-spacing: 1px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"></span></p><p style="outline: 0px;max-width: 100%;line-height: 1.6em;margin-bottom: 0px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;letter-spacing: 1px;box-sizing: border-box !important;overflow-wrap: break-word !important;">（二）允许生活性服务业纳税人按照当期可抵扣进项税额加计10%抵减应纳税额。生活性服务业纳税人，是指提供生活服务取得的销售额占全部销售额的比重超过50%的纳税人。</span></p><p style="outline: 0px;max-width: 100%;line-height: 1.6em;margin-bottom: 0px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;letter-spacing: 1px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"></span></p><p style="outline: 0px;max-width: 100%;line-height: 1.6em;margin-bottom: 0px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;letter-spacing: 1px;box-sizing: border-box !important;overflow-wrap: break-word !important;">（三）纳税人适用加计抵减政策的其他有关事项，按照《财政部 税务总局 海关总署关于深化增值税改革有关政策的公告》（财政部税务总局 海关总署公告2019年第39号）、《财政部 税务总局关于明确生活性服务业增值税加计抵减政策的公告》（财政部税务总局公告2019年第87号）等有关规定执行。</span></p><p style="outline: 0px;max-width: 100%;line-height: 1.6em;margin-bottom: 0px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;letter-spacing: 1px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"></span></p><p style="outline: 0px;max-width: 100%;line-height: 1.6em;margin-bottom: 0px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="font-size: 15px;letter-spacing: 1px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">四、按照本公告规定，应予减免的增值税，在本公告下发前已征收的，</span><span style="outline: 0px;max-width: 100%;font-size: 15px;letter-spacing: 1px;color: rgb(0, 122, 170);box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">可抵减纳税人以后纳税期应缴纳税款或予以退还。</strong></span></p><p style="outline: 0px;max-width: 100%;line-height: 1.6em;margin-bottom: 0px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;letter-spacing: 1px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"></span></p><p style="outline: 0px;max-width: 100%;line-height: 1.6em;margin-bottom: 0px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;letter-spacing: 1px;box-sizing: border-box !important;overflow-wrap: break-word !important;">特此公告。</span></p><p style="outline: 0px;max-width: 100%;line-height: 1.6em;margin-bottom: 0px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;letter-spacing: 1px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"></span></p><p style="outline: 0px;max-width: 100%;text-align: right;line-height: 1.6em;margin-bottom: 0px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;letter-spacing: 1px;box-sizing: border-box !important;overflow-wrap: break-word !important;">财政部 税务总局</span></p><p style="outline: 0px;max-width: 100%;text-align: right;line-height: 1.6em;margin-bottom: 0px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;letter-spacing: 1px;box-sizing: border-box !important;overflow-wrap: break-word !important;">2023年1月9日</span></p></section></section></section></section></section><section data-role="paragraph" style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;letter-spacing: 0.544px;caret-color: rgb(34, 34, 34);visibility: visible;margin-bottom: 0px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;color: rgb(136, 136, 136);font-size: 14px;letter-spacing: 1px;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;">来源：财政部网站</span></section></section></section><section style="display: none;margin-bottom: 0px;"><br></section><p style="display: none;"><mp-style-type data-value="3"></mp-style-type></p>
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