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一般纳税人选择放弃免税权通常需要注意哪些问

所属栏目: 税务知识

阅读量: 138

发布日期:2021-04-20

企业一旦成立,处理税务是必然的。那么,你知道一般纳税人选择放弃免税需要注意哪些事项吗?估计很多网友对此不知所措。针对这个问题,我具体给大家解答一下。

(一般纳税人)

首先需要注意的是,一般情况下,普通纳税人在实际享受增值税免税政策后,可以选择放弃免税权。同时需要提交放弃免(减)税权的书面声明,并报主管税务机关备案。一般来说,从提交备案材料的次月起,一般纳税人应按规定对免税项目计算缴纳增值税,并可按规定开具专用发票。

另外,我想补充一下你的解释,因为增值税一般纳税人实行的是进项、销项抵扣的计税方法,考虑到税务核算的便利性和进项抵扣的准确性,对于一般纳税人来说,现行规定是一旦免税,36个月内不得变更,按照应税项目免税,而不是开具专用发票或区分不同的销售对象。

总之,一般纳税人一定要注意上述几点,因为他很可能会遇到这样的情况。

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