漫解税惠｜增值税小规模纳税人减免增值税如何填写申报表？
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往期回顾
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? 漫解税惠｜小规模纳税人月销售额10万元以下免征增值税
? 漫解税惠｜小规模纳税人已开具3%征收率专票，享受减按1%征收增值税政策要追回发票吗？
? 漫解税惠｜小规模纳税人是否可以就部分业务放弃减免税，开具1%或3%征收率的增值税专用发票？
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来源：国家税务总局
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