龙税税问我答|按月申报的小规模纳税人，为客户开具发票时无法确认当月收入会否超过10万。要享受小规模纳税人优惠政策，应如何开具发票
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问：我是按月申报的增值税小规模纳税人，每月销售额在10万元左右，但为客户开具发票时无法确认当月总收入会否超过10万元，请问我要享受小规模纳税人优惠政策，应如何开具发票?
答：《财政部 税务总局关于增值税小规模纳税人减免增值税政策的公告》（2023年第19号）第一条规定，对月销售额10万元以下（含本数）的增值税小规模纳税人，免征增值税。增值税小规模纳税人适用3%征收率的应税销售收入，减按1%征收率征收增值税。
您在无法确定当月销售额是否会超过10万元的情况下，适用3%征收率的应税销售收入，应先按照1%征收率开具增值税普通发票。申报纳税时，如月销售额未超过10万元，可以在申报纳税时进行免税申报，如月销售额超过10万元，可以在申报纳税时减按1%征收率申报缴纳增值税。
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