江蘇省7月起增值稅小規模納稅人按季申報
Date: 2013-07-18
News Type:
從7月1日開始,江蘇省範圍內的小規模納稅人將可按季申報繳納增值稅,無需再按月申報。據瞭解,增值稅按季申報納稅是指按照有關規定,將增值稅的納稅申報期確定為一個季度,納稅人于季度終了後第一個月,按照稅法規定的期限辦理申報納稅。按季申報的實行對象為申報增值稅的小規模納稅人,不包括個體工商戶。省國稅局表示,有特殊需求的增值稅小規模納稅人,仍可按月申報納稅。按季申報納稅人可以選擇上門申報或網上申報方式,辦理按季申報納稅事宜。國稅機關將提供按季申報相關業務的網上辦理功能,方便納稅人辦稅。(來源:江蘇省國家稅務總局)
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