龙税税问我答|增值税小规模纳税人已符合增值税一般纳税人有关规定，但是未进行一般纳税人登记，能按小规模纳税人享受“六税两费”优惠吗
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问：我公司为增值税小规模纳税人，已符合增值税一般纳税人有关规定，但是还未进行一般纳税人登记，还能按小规模纳税人享受“六税两费”减免优惠吗？
答：增值税年应税销售额超过小规模纳税人标准应当登记为一般纳税人而未登记，经税务机关通知，逾期仍不办理登记的，自逾期次月起不再按照增值税小规模纳税人申报享受“六税两费”减免优惠。
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