@纳税人，十月份大征期这份纳税申报提醒请收好
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@纳税人
十月份大征期
这份纳税申报提醒
请收好
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提醒一：小规模纳税人免征增值税政策
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对月销售额10万元以下（含本数）的增值税小规模纳税人需要分别对应填写哦~
操作方法
1.免征增值税的销售额等项目应填写在第10栏或者第11栏。
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2.减按1%征收率征收增值税的销售额应填写在“应征增值税不含税销售额（3%征收率）”相应栏次。
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3.对应减征的增值税应纳税额按销售额的2%计算填写在第18栏次及《增值税减免税申报明细表》减税项目相应栏次。
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提醒二：个体工商户减半征收个人所得税
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对个体工商户年应纳税所得额不超过200万元的部分，减半征收个人所得税。个体工商户不区分征收方式，均可享受哦~
操作方法
1.将减免税额填入对应经营所得纳税申报表“减免税额”栏次，并附报《个人所得税减免税事项报告表》。
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提醒三:企业吸收重点群体就业
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企业享受吸收重点群体就业优惠政策要注意做好人员信息采集哦~
操作方法
方法一：
1.依次点击【我要办税】-【身份信息报告】-【重点群体人员信息采集】。
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2.纳税人在申报增值税时，可在《增值税减免税申报明细表》-“减免性质代码及名称”栏选择适用政策。
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方法二：如纳税人未完成信息采集，在申报增值税选择相关减免政策时，系统会自动弹出采集窗口，可在此处补充完成信息采集。
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提醒四：优化预缴申报享受研发费用
加计扣除政策
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7月份预缴申报期未选择享受优惠的企业，可自主选择在10月份预缴申报或年度汇算清缴时统一享受哦~
操作方法
1.企业享受研发费用加计扣除优惠政策，应填报《中华人民共和国企业所得税月（季）度预缴纳税申报表（A类）》第7栏。
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2.根据享受加计扣除优惠的研发费用情况（上半年或前三季度）填写《研发费用加计扣除优惠明细表》（A107012）。
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注：《研发费用加计扣除优惠明细表》（A107012）规定的其他资料一并留存备查。
来源：安徽税务
编发：国家税务总局阜阳市税务局
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