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月营业额不超3万元免征营业税
来 源:www.71-fuwu.com     发布时间:2016-6-4 9:48:21

一个小艺艺术生的音乐学习的代价。去年大学毕业后,利用自己的专业优势小技艺注册一家公司培训班教授学生学习竹笛、萧朴实따위의乐器公司规模比较小的月销售额3万元不超过。


The price of music learning for a young art student. After graduating from university last year, using their own professional advantage technology registered a company training courses to teach the students learning bamboo flute, Xiao Pushi musical instrument company scale is relatively small monthly sales of 3 million yuan of less than.


税收政策规定:按照《财政部国家税务总局关于进一步支持小微企业增值税和营业税政策的通知》(财税〔〕年轻2014 71号)规定,自2014年10月1日至2015年12月31日销售额或营业额超过3个月。元(含3万元)的纳税人,免除征收增值税和营业税政策范围1小微型企业和个体工商业者及其他个人。


Tax policies and regulations: according to the Ministry of Finance and the State Administration of Taxation on further support small and micro enterprise value added tax and business tax policy notice "(Cai Shui [] young 2014 No. 71) provisions, since 2014 October 1, to 2015 December 31, sales or turnover of more than 3 months. Yuan (including 30 thousand yuan) of taxpayers, exempt from VAT and business tax policy range of 1 small and micro enterprises and individual industrial and commercial and other individuals.


税务部门解答:根据上述规定,小技艺从事公司月销售额不超过3万元,自2014年10月1日至2015年12月31日缴纳营业税。


Tax department to answer: according to the above provisions, small craft in the company's monthly sales of not more than 30 thousand yuan, from October 1, 2014 to December 31, 2015 to pay sales tax.



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