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data-role=\"outer\" label=\"Powered by 135editor.com\" style=\"max-width: 100%;white-space: normal;overflow-wrap: break-word !important;box-sizing: border-box !important;\" data-mpa-powered-by=\"yiban.io\">\u003Csection data-role=\"paragraph\" style=\"max-width: 100%;overflow-wrap: break-word !important;box-sizing: border-box !important;\">\u003Csection data-tools=\"135编辑器\" data-id=\"102193\" style=\"max-width: 100%;overflow-wrap: break-word !important;box-sizing: border-box !important;\">\u003Csection style=\"max-width: 100%;overflow-wrap: break-word !important;box-sizing: border-box !important;\">\u003Csection style=\"max-width: 100%;overflow-wrap: break-word !important;box-sizing: border-box !important;\">\u003Csection style=\"max-width: 100%;overflow-wrap: break-word !important;box-sizing: border-box !important;\">\u003Csection data-role=\"outer\" label=\"Powered by 135editor.com\" style=\"max-width: 100%;overflow-wrap: break-word !important;box-sizing: border-box !important;\">\u003Csection data-role=\"paragraph\" style=\"max-width: 100%;overflow-wrap: break-word !important;box-sizing: border-box !important;\">\u003Csection data-tools=\"135编辑器\" data-id=\"102193\" style=\"max-width: 100%;overflow-wrap: break-word !important;box-sizing: border-box !important;\">\u003Csection style=\"margin-top: 10px;margin-bottom: 10px;max-width: 100%;text-align: center;overflow-wrap: break-word !important;box-sizing: border-box !important;\">\u003Csection style=\"max-width: 100%;display: inline-block;overflow-wrap: break-word !important;box-sizing: border-box !important;\">\u003Csection style=\"max-width: 100%;display: flex;border-bottom: 4px solid rgb(59, 96, 160);overflow-wrap: break-word !important;box-sizing: border-box !important;\">\u003Csection data-brushtype=\"text\" style=\"padding-top: 4px;padding-right: 15px;padding-left: 30px;max-width: 100%;font-size: 14px;line-height: 1.75em;letter-spacing: 1.5px;color: rgb(255, 255, 255);background-color: rgb(59, 96, 160);overflow-wrap: break-word !important;box-sizing: border-box !important;\">\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003Cp style=\"max-width: 100%;min-height: 1em;text-align: center;overflow-wrap: break-word !important;box-sizing: border-box !important;\">\u003Cbr style=\"max-width: 100%;overflow-wrap: break-word !important;box-sizing: border-box !important;\"\u002F>\u003C\u002Fp>\u003Csection data-role=\"outer\" label=\"Powered by 135editor.com\">\u003Csection>\u003Cp style=\"text-align: center;\">\u003Cimg class=\"rich_pages js_insertlocalimg\" data-ratio=\"0.4255555555555556\" data-s=\"300,640\" data-src=\"https:\u002F\u002Fmmbiz.qpic.cn\u002Fmmbiz_png\u002Fg6bibAY4uPy7UJaWgfa7XBrs3YAvCBoqbw9qR4IuNpHf5ft85dkunOMVDNLwA5p2PnliaHKIZ4SFUp5tLcFmOlmw\u002F640?wx_fmt=png\" data-type=\"png\" data-w=\"900\" style=\"width:100%\" src=\"https:\u002F\u002Facumencms.oss-cn-shenzhen.aliyuncs.com\u002Fuploads\u002F20220310\u002F1646884688387.png\"\u002F>\u003C\u002Fp>\u003Cp>\u003Cbr\u002F>\u003C\u002Fp>\u003C\u002Fsection>\u003Cp style=\"text-align:justify;letter-spacing: 1px;line-height: 1.75em;margin-left: 15px;margin-right: 15px;\">\u003Cstrong>\u003Cspan style=\"font-size: 15px;\">1、小规模纳税人月(季)免征增值税标准是多少?\u003C\u002Fspan>\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp>\u003Cbr\u002F>\u003C\u002Fp>\u003Cp style=\"text-align:justify;letter-spacing: 1px;line-height: 1.75em;margin-left: 15px;margin-right: 15px;\">\u003Cspan style=\"font-size: 15px;\">自2019年1月1日起，小规模纳税人发生增值税应税销售行为，合计月销售额未超过10万元(以1个季度为1个纳税期的，季度销售额未超过30万元)的，免征增值税。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cbr\u002F>\u003C\u002Fp>\u003Cp style=\"text-align:justify;letter-spacing: 1px;line-height: 1.75em;margin-left: 15px;margin-right: 15px;\">\u003Cstrong>\u003Cspan style=\"font-size: 15px;\">2、小规模纳税人享受免税的销售额是合并计算?还是分别计算?\u003C\u002Fspan>\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp>\u003Cbr\u002F>\u003C\u002Fp>\u003Cp style=\"text-align:justify;letter-spacing: 1px;line-height: 1.75em;margin-left: 15px;margin-right: 15px;\">\u003Cspan style=\"font-size: 15px;\">2019年1月1日起，纳税人以所有增值税应税销售行为(包括销售货物、劳务、服务、无形资产和不动产)合并计算销售额，判断是否达到免税标准。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cbr\u002F>\u003C\u002Fp>\u003Cp style=\"text-align:justify;letter-spacing: 1px;line-height: 1.75em;margin-left: 15px;margin-right: 15px;\">\u003Cstrong>\u003Cspan style=\"font-size: 15px;\">3、小规模纳税人销售不动产能否享受免税政策?\u003C\u002Fspan>\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp>\u003Cbr\u002F>\u003C\u002Fp>\u003Cp style=\"text-align:justify;letter-spacing: 1px;line-height: 1.75em;margin-left: 15px;margin-right: 15px;\">\u003Cspan style=\"font-size: 15px;\">小规模纳税人的合计月(季)销售额未超过免税标准的，其包含销售不动产在内的所有销售额均可享受免税政策。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cbr\u002F>\u003C\u002Fp>\u003Cp style=\"text-align:justify;letter-spacing: 1px;line-height: 1.75em;margin-left: 15px;margin-right: 15px;\">\u003Cspan style=\"font-size: 15px;\">小规模纳税人的合计月(季)销售额超过免税标准的，其销售不动产取得的销售额不能享受免税政策。但在扣除本期发生的销售不动产的销售额后未超过免税标准的，其销售货物、劳务、服务、无形资产取得的销售额，可享受免税政策。举例说明：\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cbr\u002F>\u003C\u002Fp>\u003Cp style=\"text-align:justify;letter-spacing: 1px;line-height: 1.75em;margin-left: 15px;margin-right: 15px;\">\u003Cspan style=\"font-size: 15px;\">例1：A小规模纳税人2020年1月销售货物4万元，提供服务3万元，销售不动产2万元。合计销售额为9(=4+3+2)万元，未超过10万元免税标准，该纳税人销售货物、服务和不动产取得的销售额9万元，可享受免税政策。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cbr\u002F>\u003C\u002Fp>\u003Cp style=\"text-align:justify;letter-spacing: 1px;line-height: 1.75em;margin-left: 15px;margin-right: 15px;\">\u003Cspan style=\"font-size: 15px;\">例2：A小规模纳税人2020年1月销售货物4万元，提供服务3万元，销售不动产10万元。合计销售额为17(=4+3+10)万元，剔除销售不动产后的销售额为7(=4+3)万元，该纳税人销售货物和服务相对应的销售额7万元可以享受免税政策，销售不动产10万元应照章纳税。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cbr\u002F>\u003C\u002Fp>\u003Cp style=\"text-align:justify;letter-spacing: 1px;line-height: 1.75em;margin-left: 15px;margin-right: 15px;\">\u003Cstrong>\u003Cspan style=\"font-size: 15px;\">4、适用增值税差额征税政策的小规模纳税人，其免税销售额如何确定?\u003C\u002Fspan>\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp>\u003Cbr\u002F>\u003C\u002Fp>\u003Cp style=\"text-align:justify;letter-spacing: 1px;line-height: 1.75em;margin-left: 15px;margin-right: 15px;\">\u003Cspan style=\"font-size: 15px;\">适用增值税差额征税政策的，以差额后的余额为销售额，确定其是否可享受免税政策。举例说明，2020年1月，某建筑业小规模纳税人(按月纳税)取得建筑服务收入20万元，同时向其他建筑企业支付分包款12万元，则该小规模纳税人当月扣除分包款后的销售额为8万元，未超过10万元免税标准，当月可享受免税政策。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cbr\u002F>\u003C\u002Fp>\u003Cp style=\"text-align:justify;letter-spacing: 1px;line-height: 1.75em;margin-left: 15px;margin-right: 15px;\">\u003Cstrong>\u003Cspan style=\"font-size: 15px;\">5、按固定期限纳税的小规模纳税人，可以自主选择按月或按季纳税吗?\u003C\u002Fspan>\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp>\u003Cbr\u002F>\u003C\u002Fp>\u003Cp style=\"text-align:justify;letter-spacing: 1px;line-height: 1.75em;margin-left: 15px;margin-right: 15px;\">\u003Cspan style=\"font-size: 15px;\">小规模纳税人，纳税期限不同，其享受免税政策的效果可能存在差异。举例说明：\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cbr\u002F>\u003C\u002Fp>\u003Cp style=\"text-align:justify;letter-spacing: 1px;line-height: 1.75em;margin-left: 15px;margin-right: 15px;\">\u003Cspan style=\"font-size: 15px;\">例1：某小规模纳税人2020年1-3月的销售额分别是5万元、11万元和12万元。如果按月纳税，则只有1月的5万元能够享受免税;如果按季纳税，由于该季度销售额为28万元，未超过免税标准，28万元全部能享受免税。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cbr\u002F>\u003C\u002Fp>\u003Cp style=\"text-align:justify;letter-spacing: 1px;line-height: 1.75em;margin-left: 15px;margin-right: 15px;\">\u003Cspan style=\"font-size: 15px;\">例2：某小规模纳税人2020年1-3月的销售额分别是8万元、11万元和12万元，如果按月纳税，1月份的8万元能够享受免税，如果按季纳税，由于该季度销售额31万元已超过免税标准，31万元均无法享受免税。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cbr\u002F>\u003C\u002Fp>\u003Cp style=\"text-align:justify;letter-spacing: 1px;line-height: 1.75em;margin-left: 15px;margin-right: 15px;\">\u003Cspan style=\"font-size: 15px;\">基于以上情况，为确保小规模纳税人充分享受政策，按照固定期限纳税的小规模纳税人可以根据自己的实际经营情况选择实行按月纳税或按季纳税。但一经选择，一个会计年度内不得变更。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cbr\u002F>\u003C\u002Fp>\u003Cp style=\"text-align:justify;letter-spacing: 1px;line-height: 1.75em;margin-left: 15px;margin-right: 15px;\">\u003Cstrong>\u003Cspan style=\"font-size: 15px;\">6、其他个人采取一次性收取租金形式出租不动产取得的租金收入，如何享受免税政策?\u003C\u002Fspan>\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp>\u003Cbr\u002F>\u003C\u002Fp>\u003Cp style=\"text-align:justify;letter-spacing: 1px;line-height: 1.75em;margin-left: 15px;margin-right: 15px;\">\u003Cspan style=\"font-size: 15px;\">其他个人采取一次性收取租金(包括预收款)形式出租不动产取得的租金收入，可在对应的租赁期内平均分摊，分摊后的月租金收入未超过10万元的，免征增值税。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cbr\u002F>\u003C\u002Fp>\u003Cp style=\"text-align:justify;letter-spacing: 1px;line-height: 1.75em;margin-left: 15px;margin-right: 15px;\">\u003Cstrong>\u003Cspan style=\"font-size: 15px;\">7、按照现行规定应当预缴增值税税款的小规模纳税人，在预缴地实现的月(季)销售额未超过免税标准的，是否需要预缴?\u003C\u002Fspan>\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp>\u003Cbr\u002F>\u003C\u002Fp>\u003Cp style=\"text-align:justify;letter-spacing: 1px;line-height: 1.75em;margin-left: 15px;margin-right: 15px;\">\u003Cspan style=\"font-size: 15px;\">按照现行规定应当预缴增值税税款的小规模纳税人，如：跨地区提供建筑服务、销售不动产、出租不动产等，凡在预缴地实现的月(季)销售额未超过免税标准的，当期无需预缴税款，也无需填报《增值税预缴税款表》，已经预缴税款的，可以向预缴地主管税务机关申请退还。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cbr\u002F>\u003C\u002Fp>\u003Cp style=\"text-align:justify;letter-spacing: 1px;line-height: 1.75em;margin-left: 15px;margin-right: 15px;\">\u003Cstrong>\u003Cspan style=\"font-size: 15px;\">8、小规模纳税人中的单位和个体工商户销售不动产预缴增值税时，如何适用免税政策?\u003C\u002Fspan>\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp>\u003Cbr\u002F>\u003C\u002Fp>\u003Cp style=\"text-align:justify;letter-spacing: 1px;line-height: 1.75em;margin-left: 15px;margin-right: 15px;\">\u003Cspan style=\"font-size: 15px;\">小规模纳税人中的单位和个体工商户销售不动产，应结合其销售额、纳税期限以及其他现行政策规定确定是否预缴增值税。举例：某单位销售不动产销售额为20万元，第一种情况，如果选择按月纳税，不动产销售额超过月销售额10万元免税标准，则应在不动产所在地预缴税款;第二种情况，如果选择按季纳税，不动产销售额未超过季度销售额30万元的免税标准，则无需在不动产所在地预缴税款。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cbr\u002F>\u003C\u002Fp>\u003Cp style=\"text-align:justify;letter-spacing: 1px;line-height: 1.75em;margin-left: 15px;margin-right: 15px;\">\u003Cstrong>\u003Cspan style=\"font-size: 15px;\">9、其他个人销售不动产，如何适用免税政策?\u003C\u002Fspan>\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp>\u003Cbr\u002F>\u003C\u002Fp>\u003Cp style=\"text-align:justify;letter-spacing: 1px;line-height: 1.75em;margin-left: 15px;margin-right: 15px;\">\u003Cspan style=\"font-size: 15px;\">其他个人销售不动产实行按次纳税，继续按照现行政策规定征免增值税。比如，如果其他个人销售住房满2年符合免税条件的，仍可继续享受免税;如不符合免税条件，则应照章纳税。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cbr\u002F>\u003C\u002Fp>\u003Cp style=\"text-align:justify;letter-spacing: 1px;line-height: 1.75em;margin-left: 15px;margin-right: 15px;\">\u003Cstrong>\u003Cspan style=\"font-size: 15px;\">10、适用免税政策的小规模纳税人，如何填写申报表?\u003C\u002Fspan>\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp>\u003Cbr\u002F>\u003C\u002Fp>\u003Cp style=\"text-align:justify;letter-spacing: 1px;line-height: 1.75em;margin-left: 15px;margin-right: 15px;\">\u003Cspan style=\"font-size: 15px;\">适用免税政策的小规模纳税人，若月销售额不超过10万元(季度销售额不超过30万元)，则销售额填写在《增值税纳税申报表(小规模纳税人适用)》中的“免税销售额”相关栏次，具体为：\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cbr\u002F>\u003C\u002Fp>\u003Cp style=\"text-align:justify;letter-spacing: 1px;line-height: 1.75em;margin-left: 15px;margin-right: 15px;\">\u003Cspan style=\"font-size: 15px;\">(1)纳税人登记注册类型为“个体”的，填写第11栏“未达起征点销售额”;\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cbr\u002F>\u003C\u002Fp>\u003Cp style=\"text-align:justify;letter-spacing: 1px;line-height: 1.75em;margin-left: 15px;margin-right: 15px;\">\u003Cspan style=\"font-size: 15px;\">(2)纳税人登记注册类型非“个体”的，填写第10栏“小微企业免税销售额”;\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cbr\u002F>\u003C\u002Fp>\u003Cp style=\"text-align:justify;letter-spacing: 1px;line-height: 1.75em;margin-left: 15px;margin-right: 15px;\">\u003Cspan style=\"font-size: 15px;\">(3)《增值税纳税申报表(小规模纳税人适用)》主表第10栏和第11栏不能同时有数。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cbr\u002F>\u003C\u002Fp>\u003Cp style=\"text-align:justify;letter-spacing: 1px;line-height: 1.75em;margin-left: 15px;margin-right: 15px;\">\u003Cstrong>\u003Cspan style=\"font-size: 15px;\">11、2019年1月1日后，小规模纳税人月(季)销售额未超过免税标准的，如何开具增值税普通发票?\u003C\u002Fspan>\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp>\u003Cbr\u002F>\u003C\u002Fp>\u003Cp style=\"text-align:justify;letter-spacing: 1px;line-height: 1.75em;margin-left: 15px;margin-right: 15px;\">\u003Cspan style=\"font-size: 15px;\">已经使用增值税发票管理系统的小规模纳税人，可以继续使用现有税控设备开具增值税普通发票。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cbr\u002F>\u003C\u002Fp>\u003Cp style=\"text-align:justify;letter-spacing: 1px;line-height: 1.75em;margin-left: 15px;margin-right: 15px;\">\u003Cspan style=\"font-size: 15px;\">未使用增值税发票管理系统的小规模纳税人，向税务机关申请代开增值税普通发票，无需缴纳增值税。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cbr\u002F>\u003C\u002Fp>\u003Cp style=\"text-align:justify;letter-spacing: 1px;line-height: 1.75em;margin-left: 15px;margin-right: 15px;\">\u003Cspan style=\"font-size: 15px;\">2019年1月，小规模纳税人月(季)销售额未超过免税标准，但当期因代开普通发票已经缴纳的增值税，可以在办理纳税申报时向主管税务机关申请退还。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cbr\u002F>\u003C\u002Fp>\u003Cp style=\"text-align:justify;letter-spacing: 1px;line-height: 1.75em;margin-left: 15px;margin-right: 15px;\">\u003Cstrong>\u003Cspan style=\"font-size: 15px;\">12、2019年1月1日后，小规模纳税人月(季)销售额未超过免税标准的，如何开具增值税普通发票?\u003C\u002Fspan>\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp>\u003Cbr\u002F>\u003C\u002Fp>\u003Cp style=\"text-align:justify;letter-spacing: 1px;line-height: 1.75em;margin-left: 15px;margin-right: 15px;\">\u003Cspan style=\"font-size: 15px;\">(1)已纳入自行开具增值税专用发票试点的，可以继续自行开具增值税专用发票，并就开具增值税专用发票的销售额计算缴纳增值税。其销售取得的不动产，需要开具增值税专用发票的，仍需向税务机关申请代开。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cbr\u002F>\u003C\u002Fp>\u003Cp style=\"text-align:justify;letter-spacing: 1px;line-height: 1.75em;margin-left: 15px;margin-right: 15px;\">\u003Cspan style=\"font-size: 15px;\">(2)未纳入自行开具增值税专用发票试点的，应向税务机关申请代开，并就代开增值税专用发票的销售额计算缴纳增值税。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cbr\u002F>\u003C\u002Fp>\u003Cp style=\"text-align:justify;letter-spacing: 1px;line-height: 1.75em;margin-left: 15px;margin-right: 15px;\">\u003Cspan style=\"font-size: 15px;\">(3)当期因开具增值税专用发票已经缴纳的税款，在增值税专用发票全部联次追回或者按规定开具红字专用发票后，可以向主管税务机关申请退还已缴纳的增值税。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cbr\u002F>\u003C\u002Fp>\u003Cp style=\"text-align:justify;letter-spacing: 1px;line-height: 1.75em;margin-left: 15px;margin-right: 15px;\">\u003Cstrong>\u003Cspan style=\"font-size: 15px;\">13、2019年1月1日后，住宿业、建筑业、鉴证咨询业、工业及信息传输、软件和信息技术服务业已纳入自开增值税专用发票试点行业的小规模纳税人，可自行开具增值税专用发票的销售额标准有什么变化?\u003C\u002Fspan>\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp>\u003Cbr\u002F>\u003C\u002Fp>\u003Cp style=\"text-align:justify;letter-spacing: 1px;line-height: 1.75em;margin-left: 15px;margin-right: 15px;\">\u003Cspan style=\"font-size: 15px;\">自2019年1月1日起，纳入自开专票试点行业的小规模纳税人自行开具专票的销售额标准调整为月销售额10万元(季度销售额30万元)，其他事宜按现行规定执行。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cbr\u002F>\u003C\u002Fp>\u003Cp style=\"text-align:justify;letter-spacing: 1px;line-height: 1.75em;margin-left: 15px;margin-right: 15px;\">\u003Cstrong>\u003Cspan style=\"font-size: 15px;\">14、一般纳税人可以转登记为小规模纳税人吗?\u003C\u002Fspan>\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp>\u003Cbr\u002F>\u003C\u002Fp>\u003Cp style=\"text-align:justify;letter-spacing: 1px;line-height: 1.75em;margin-left: 15px;margin-right: 15px;\">\u003Cspan style=\"font-size: 15px;\">自2019年1月1日起，登记日前连续12个月(以1个月为1个纳税期)或者连续4个季度(以1个季度为1个纳税期)累计销售额未超过500万元的一般纳税人(包括原增值税一般纳税人和营改增一般纳税人)，可在2019年度选择转登记为小规模纳税人。转登记日前经营期不满12个月或4个季度的，按照月(季度)平均应税销售额估算累计应税销售额。适用增值税差额征税政策的一般纳税人，以差额前的销售额，确定是否符合转登记标准。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cbr\u002F>\u003C\u002Fp>\u003Cp style=\"text-align:justify;letter-spacing: 1px;line-height: 1.75em;margin-left: 15px;margin-right: 15px;\">\u003Cstrong>\u003Cspan style=\"font-size: 15px;\">15、纳税人转登记后，发生销售折让、中止或者退回等情形，如何处理?\u003C\u002Fspan>\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp>\u003Cbr\u002F>\u003C\u002Fp>\u003Cp style=\"text-align:justify;letter-spacing: 1px;line-height: 1.75em;margin-left: 15px;margin-right: 15px;\">\u003Cspan style=\"font-size: 15px;\">转登记纳税人在一般纳税人期间销售或者购进的货物、劳务、服务、无形资产、不动产，自转登记日的下期起发生销售折让、中止或者退回的，统一调整转登记日当期(即一般纳税人期间最后一期申报)的销项税额、进项税额和应纳税额。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cbr\u002F>\u003C\u002Fp>\u003Cp style=\"text-align:justify;letter-spacing: 1px;line-height: 1.75em;margin-left: 15px;margin-right: 15px;\">\u003Cspan style=\"font-size: 15px;\">调整后的应纳税额小于转登记日当期申报的应纳税额形成的多缴税款，填写在发生销售折让、中止或者退回当期的小规模申报表的预缴栏次，从应纳税额中抵减;不足抵减的，结转下期继续抵减。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cbr\u002F>\u003C\u002Fp>\u003Cp style=\"text-align:justify;letter-spacing: 1px;line-height: 1.75em;margin-left: 15px;margin-right: 15px;\">\u003Cspan style=\"font-size: 15px;\">调整后的应纳税额大于转登记日当期申报的应纳税额形成的少缴税款，从“应交税费—待抵扣进项税额”中抵减;抵减后仍有余额的，通过纳税评估调整模块缴纳。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cbr\u002F>\u003C\u002Fp>\u003Cp style=\"text-align:justify;letter-spacing: 1px;line-height: 1.75em;margin-left: 15px;margin-right: 15px;\">\u003Cstrong>\u003Cspan style=\"font-size: 15px;\">16、转登记纳税人再次登记为一般纳税人后，能否再次转登记为小规模纳税人?\u003C\u002Fspan>\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp>\u003Cbr\u002F>\u003C\u002Fp>\u003Cp style=\"text-align:justify;letter-spacing: 1px;line-height: 1.75em;margin-left: 15px;margin-right: 15px;\">\u003Cspan style=\"font-size: 15px;\">曾在2018年选择过转登记的纳税人，在2019年后仍可选择转登记。但是，2019后选择转登记的，再次登记为一般纳税人后，不得再转登记为小规模纳税人。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cbr\u002F>\u003C\u002Fp>\u003Cp style=\"text-align:justify;letter-spacing: 1px;line-height: 1.75em;margin-left: 15px;margin-right: 15px;\">\u003Cspan style=\"font-size: 14px;\">本文来源：会计资格评价网\u003C\u002Fspan>\u003C\u002Fp>\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003Csection data-role=\"outer\" label=\"Powered by 135editor.com\" style=\"max-width: 100%; white-space: normal; overflow-wrap: break-word !important; box-sizing: border-box 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100%;overflow-wrap: break-word !important;box-sizing: border-box !important;\">\u003Csection data-role=\"paragraph\" style=\"max-width: 100%;overflow-wrap: break-word !important;box-sizing: border-box !important;\">\u003Csection data-tools=\"135编辑器\" data-id=\"94443\" style=\"max-width: 100%;overflow-wrap: break-word !important;box-sizing: border-box !important;\">\u003Csection data-tools=\"135编辑器\" data-id=\"94376\" data-color=\"#ab1942\" style=\"max-width: 100%;overflow-wrap: break-word !important;box-sizing: border-box !important;\">\u003Csection data-role=\"outer\" label=\"Powered by 135editor.com\" style=\"max-width: 100%;overflow-wrap: break-word !important;box-sizing: border-box !important;\">\u003Csection data-role=\"outer\" label=\"Powered by 135editor.com\" style=\"max-width: 100%;overflow-wrap: break-word !important;box-sizing: border-box !important;\">\u003Csection data-role=\"paragraph\" style=\"max-width: 100%;overflow-wrap: break-word !important;box-sizing: border-box !important;\">\u003Csection data-role=\"paragraph\" style=\"max-width: 100%;overflow-wrap: break-word !important;box-sizing: border-box !important;\">\u003Csection data-role=\"outer\" label=\"Powered by 135editor.com\" style=\"max-width: 100%;overflow-wrap: break-word !important;box-sizing: border-box !important;\">\u003Csection data-role=\"paragraph\" style=\"max-width: 100%;overflow-wrap: break-word !important;box-sizing: border-box !important;\">\u003Csection data-role=\"outer\" label=\"Powered by 135editor.com\" style=\"max-width: 100%;overflow-wrap: break-word !important;box-sizing: border-box !important;\">\u003Csection data-role=\"paragraph\" style=\"max-width: 100%;overflow-wrap: break-word !important;box-sizing: border-box !important;\">\u003Csection data-role=\"outer\" label=\"Powered by 135editor.com\" style=\"max-width: 100%;overflow-wrap: break-word !important;box-sizing: border-box !important;\">\u003Csection data-mpa-template=\"t\" mpa-from-tpl=\"t\" style=\"max-width: 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!important;\">需要，可以添加客服小姐姐微信：\u003C\u002Fstrong>\u003C\u002Fstrong>\u003C\u002Fstrong>\u003Cspan style=\"max-width: 100%;letter-spacing: 1px;background-color: rgb(255, 76, 65);color: rgb(255, 255, 255);overflow-wrap: break-word !important;box-sizing: border-box !important;\">\u003Cstrong style=\"max-width: 100%;overflow-wrap: break-word !important;box-sizing: border-box !important;\">\u003Cspan style=\"max-width: 100%;font-size: 14px;overflow-wrap: break-word !important;box-sizing: border-box !important;\">shazhixing005\u003C\u002Fspan>\u003C\u002Fstrong>\u003C\u002Fspan>\u003Cstrong style=\"max-width: 100%;color: rgb(0, 0, 0);font-size: 14px;letter-spacing: 1px;overflow-wrap: break-word !important;box-sizing: border-box !important;\">\u003Cstrong style=\"max-width: 100%;overflow-wrap: break-word !important;box-sizing: border-box !important;\">\u003Cstrong style=\"max-width: 100%;overflow-wrap: break-word !important;box-sizing: border-box 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