我國納稅人增值稅納稅申報常見誤區有哪些?主要存在增值稅專用發票認證了但是本月沒有銷項不需要填寫申報表和使用升級版稅控系統的小規模納稅人，按季申報增值稅，每月不需要進行抄稅等誤區。下文廣州注冊公司為大家詳細介紹。

　　誤區1：增值稅專(zhuan)用發票認證了但(dan)是本月(yue)沒有銷項不需要填寫申報表。

　　正解：根據《國家稅(shui)務總局關(guan)于調整增值稅(shui)扣(kou)稅(shui)憑證(zheng)抵(di)(di)扣(kou)期(qi)限(xian)有關(guan)問(wen)題的(de)通(tong)知》(國稅(shui)函〔2009〕617號)規定：“一(yi)、增值稅(shui)一(yi)般納稅(shui)人(ren)取得(de)2010年1月(yue)(yue)1日(ri)以后開具的(de)增值稅(shui)專用(yong)發票(piao)、公路(lu)內河貨物運輸業統(tong)一(yi)發票(piao)和機(ji)動車銷售統(tong)一(yi)發票(piao)，應(ying)在(zai)開具之日(ri)起(qi)180日(ri)內到稅(shui)務機(ji)關(guan)辦理認(ren)(ren)證(zheng)，并在(zai)認(ren)(ren)證(zheng)通(tong)過的(de)次(ci)月(yue)(yue)申(shen)報期(qi)內，向(xiang)(xiang)主(zhu)管稅(shui)務機(ji)關(guan)申(shen)報抵(di)(di)扣(kou)進項稅(shui)額(e)。”因此，不管本月(yue)(yue)有沒有銷項，均應(ying)在(zai)認(ren)(ren)證(zheng)通(tong)過的(de)次(ci)月(yue)(yue)申(shen)報期(qi)內，向(xiang)(xiang)主(zhu)管稅(shui)務機(ji)關(guan)申(shen)報抵(di)(di)扣(kou)進項稅(shui)額(e)。

　　誤區2：納稅(shui)(shui)人對(dui)外銷售貨物或者提供(gong)增(zeng)值稅(shui)(shui)應(ying)稅(shui)(shui)勞務不開發(fa)(fa)票(piao)的(de)，填列在“未開具發(fa)(fa)票(piao)”欄(lan)次。

　　正(zheng)解：《發票管(guan)理辦法》第十九條(tiao)規定(ding)，銷售商品、提供(gong)服務以及從事其他(ta)經(jing)營(ying)活動的單位和(he)個(ge)人，對外(wai)發生經(jing)營(ying)業務收取款(kuan)項，收款(kuan)方(fang)應(ying)當向付款(kuan)方(fang)開(kai)具(ju)發票;特殊(shu)情況下，由(you)付款(kuan)方(fang)向收款(kuan)方(fang)開(kai)具(ju)發票。

　　《增值稅暫(zan)行條例實施細則》第四條規(gui)定，單位或者個體工商戶的下(xia)列行為(wei)，視(shi)同(tong)銷售(shou)貨物：

　　(一(yi))將貨物交付其他單(dan)位(wei)或者個人代銷;

　　(二)銷售代(dai)銷貨物;

　　(三(san))設(she)有兩個(ge)(ge)以上機(ji)構(gou)(gou)并實行統一(yi)核(he)算的納稅人，將貨物從一(yi)個(ge)(ge)機(ji)構(gou)(gou)移送其他機(ji)構(gou)(gou)用于銷售(shou)，但相關機(ji)構(gou)(gou)設(she)在同一(yi)縣(xian)(市)的除外(wai);

　　(四)將自(zi)產或(huo)者(zhe)委托加工(gong)的貨物用于非增值稅應稅項目;

　　(五)將(jiang)自產、委托加(jia)工的貨物用于集體(ti)福(fu)利或者個(ge)人消費;

　　(六(liu))將(jiang)自產(chan)、委托加(jia)工(gong)或者購進的貨物作為投資，提供(gong)給其(qi)他單位或者個體工(gong)商戶;

　　(七(qi))將自產(chan)、委托加工或者(zhe)購進的貨物分配給股東或者(zhe)投資者(zhe);

　　(八(ba))將自產、委托加工或者購進的(de)貨(huo)物無償贈送其他單位或者個人。

　　根(gen)據(ju)上述(shu)規定(ding)，納稅(shui)(shui)人對外(wai)銷售貨(huo)物或者提(ti)供增(zeng)值稅(shui)(shui)應稅(shui)(shui)勞務時，必須開(kai)具(ju)發(fa)票(piao)(piao)。但是，企業發(fa)生“將自產(chan)或者委托加(jia)工的貨(huo)物用(yong)于非(fei)增(zeng)值稅(shui)(shui)應稅(shui)(shui)項目;將自產(chan)、委托加(jia)工的貨(huo)物用(yong)于集體(ti)福利(li)或者個人消費(fei)”時，不需要對本(ben)單位開(kai)具(ju)發(fa)票(piao)(piao)，就需要在“未開(kai)具(ju)發(fa)票(piao)(piao)”欄次(ci)填寫。

　　誤區(qu)3：只有一般納稅(shui)人購(gou)買(mai)的(de)購(gou)買(mai)的(de)稅(shui)控設備產生的(de)費(fei)(fei)用和繳納的(de)技(ji)術維(wei)護費(fei)(fei)才可以抵減增值稅(shui)。

　　正解：《財政(zheng)部、國(guo)家稅(shui)(shui)(shui)(shui)(shui)(shui)務(wu)總局關于(yu)增(zeng)(zeng)(zeng)值(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)稅(shui)(shui)(shui)(shui)(shui)(shui)控系(xi)(xi)(xi)統(tong)(tong)專(zhuan)(zhuan)用(yong)(yong)(yong)設(she)(she)(she)備和(he)技術(shu)維護費(fei)(fei)用(yong)(yong)(yong)抵(di)減(jian)(jian)(jian)(jian)(jian)增(zeng)(zeng)(zeng)值(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)稅(shui)(shui)(shui)(shui)(shui)(shui)額(e)(e)(e)有關政(zheng)策的通知》(財稅(shui)(shui)(shui)(shui)(shui)(shui)[2012]15號)。增(zeng)(zeng)(zeng)值(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)納(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)人(ren)2011年12月1日(含，下(xia)(xia)同)以(yi)后初(chu)(chu)次(ci)購(gou)買(mai)增(zeng)(zeng)(zeng)值(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)稅(shui)(shui)(shui)(shui)(shui)(shui)控系(xi)(xi)(xi)統(tong)(tong)專(zhuan)(zhuan)用(yong)(yong)(yong)設(she)(she)(she)備(包括分開票機)支(zhi)付的費(fei)(fei)用(yong)(yong)(yong)，可憑(ping)購(gou)買(mai)增(zeng)(zeng)(zeng)值(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)稅(shui)(shui)(shui)(shui)(shui)(shui)控系(xi)(xi)(xi)統(tong)(tong)專(zhuan)(zhuan)用(yong)(yong)(yong)設(she)(she)(she)備取得的增(zeng)(zeng)(zeng)值(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)專(zhuan)(zhuan)用(yong)(yong)(yong)發(fa)票，在增(zeng)(zeng)(zeng)值(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)應納(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)額(e)(e)(e)中全額(e)(e)(e)抵(di)減(jian)(jian)(jian)(jian)(jian)(抵(di)減(jian)(jian)(jian)(jian)(jian)額(e)(e)(e)為價稅(shui)(shui)(shui)(shui)(shui)(shui)合計額(e)(e)(e))，不(bu)足抵(di)減(jian)(jian)(jian)(jian)(jian)的可結轉下(xia)(xia)期(qi)(qi)繼(ji)續抵(di)減(jian)(jian)(jian)(jian)(jian)。增(zeng)(zeng)(zeng)值(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)納(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)人(ren)非(fei)初(chu)(chu)次(ci)購(gou)買(mai)增(zeng)(zeng)(zeng)值(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)稅(shui)(shui)(shui)(shui)(shui)(shui)控系(xi)(xi)(xi)統(tong)(tong)專(zhuan)(zhuan)用(yong)(yong)(yong)設(she)(she)(she)備支(zhi)付的費(fei)(fei)用(yong)(yong)(yong)，由其自行負(fu)擔，不(bu)得在增(zeng)(zeng)(zeng)值(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)應納(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)額(e)(e)(e)中抵(di)減(jian)(jian)(jian)(jian)(jian)。小(xiao)(xiao)規模納(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)人(ren)將(jiang)抵(di)減(jian)(jian)(jian)(jian)(jian)金額(e)(e)(e)填(tian)入(ru)《增(zeng)(zeng)(zeng)值(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)納(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)申(shen)報表(biao)(適用(yong)(yong)(yong)于(yu)小(xiao)(xiao)規模納(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)人(ren))》第11欄(lan)“本(ben)(ben)期(qi)(qi)應納(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)額(e)(e)(e)減(jian)(jian)(jian)(jian)(jian)征(zheng)(zheng)額(e)(e)(e)”。當(dang)(dang)本(ben)(ben)期(qi)(qi)減(jian)(jian)(jian)(jian)(jian)征(zheng)(zheng)額(e)(e)(e)小(xiao)(xiao)于(yu)或(huo)等于(yu)第10欄(lan)“本(ben)(ben)期(qi)(qi)應納(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)額(e)(e)(e)”時，按本(ben)(ben)期(qi)(qi)減(jian)(jian)(jian)(jian)(jian)征(zheng)(zheng)額(e)(e)(e)實際填(tian)寫;當(dang)(dang)本(ben)(ben)期(qi)(qi)減(jian)(jian)(jian)(jian)(jian)征(zheng)(zheng)額(e)(e)(e)大(da)于(yu)第10欄(lan)“本(ben)(ben)期(qi)(qi)應納(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)額(e)(e)(e)”時，按本(ben)(ben)期(qi)(qi)第10欄(lan)填(tian)寫，本(ben)(ben)期(qi)(qi)減(jian)(jian)(jian)(jian)(jian)征(zheng)(zheng)額(e)(e)(e)不(bu)足抵(di)減(jian)(jian)(jian)(jian)(jian)部分結轉下(xia)(xia)期(qi)(qi)繼(ji)續抵(di)減(jian)(jian)(jian)(jian)(jian)。填(tian)寫《增(zeng)(zeng)(zeng)值(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)納(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)申(shen)報表(biao)(小(xiao)(xiao)規模納(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)人(ren)適用(yong)(yong)(yong))》，第13欄(lan)“本(ben)(ben)期(qi)(qi)應納(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)額(e)(e)(e)減(jian)(jian)(jian)(jian)(jian)征(zheng)(zheng)額(e)(e)(e)”。同時填(tian)列《增(zeng)(zeng)(zeng)值(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)納(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)申(shen)報表(biao)附列資料(四)》(稅(shui)(shui)(shui)(shui)(shui)(shui)額(e)(e)(e)抵(di)減(jian)(jian)(jian)(jian)(jian)情況表(biao))，第一欄(lan)“增(zeng)(zeng)(zeng)值(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)稅(shui)(shui)(shui)(shui)(shui)(shui)控系(xi)(xi)(xi)統(tong)(tong)專(zhuan)(zhuan)用(yong)(yong)(yong)設(she)(she)(she)備及技術(shu)維護費(fei)(fei)”。

　　誤區4：按季(ji)申報的小(xiao)規(gui)模(mo)納稅人(ren)，是按月銷售額適用小(xiao)微企業增值稅優(you)惠。

　　正解：根據《國(guo)家稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)總局關(guan)于(yu)小微企(qi)業(ye)免征增(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)和(he)營(ying)(ying)業(ye)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)有關(guan)問(wen)題的公(gong)告(gao)》(國(guo)家稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)總局公(gong)告(gao)2014年第(di)57號(hao))規定：“一、增(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)小規模(mo)納(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)人和(he)營(ying)(ying)業(ye)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)納(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)人，月銷(xiao)(xiao)售(shou)額(e)或營(ying)(ying)業(ye)額(e)不超過(guo)3萬(wan)元(yuan)(含3萬(wan)元(yuan)，下同)的，按照(zhao)(zhao)上(shang)述(shu)文件規定免征增(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)或營(ying)(ying)業(ye)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)。其(qi)中，以(yi)1個(ge)季(ji)度(du)(du)為納(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)期(qi)限的增(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)小規模(mo)納(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)人和(he)營(ying)(ying)業(ye)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)納(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)人，季(ji)度(du)(du)銷(xiao)(xiao)售(shou)額(e)或營(ying)(ying)業(ye)額(e)不超過(guo)9萬(wan)元(yuan)的，按照(zhao)(zhao)上(shang)述(shu)文件規定免征增(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)或營(ying)(ying)業(ye)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)。”以(yi)1個(ge)季(ji)度(du)(du)為納(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)期(qi)限的增(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)小規模(mo)納(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)人，季(ji)度(du)(du)銷(xiao)(xiao)售(shou)額(e)不超過(guo)9萬(wan)元(yuan)的，即可按照(zhao)(zhao)規定免征增(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)。注意(yi)：這里是指(zhi)季(ji)度(du)(du)銷(xiao)(xiao)售(shou)額(e)合(he)計數不超過(guo)9萬(wan)元(yuan)。

　　誤(wu)區5：使用(yong)升級版稅控系統的(de)小規模納稅人(ren)，按季申(shen)報增(zeng)值稅，每(mei)月不需要進行抄稅。

　　正解：根據《國家(jia)稅(shui)(shui)(shui)(shui)(shui)(shui)務總局關于全面推行增值(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)發票(piao)系(xi)統(tong)升級(ji)版有(you)關問題的(de)(de)(de)公告》(國家(jia)稅(shui)(shui)(shui)(shui)(shui)(shui)務總局公告2015年第(di)19號(hao))第(di)三條第(di)(五)項規定，使用增值(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)發票(piao)系(xi)統(tong)升級(ji)版的(de)(de)(de)小規模納(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)人按季申(shen)(shen)報(bao)(bao)(bao)(bao)后仍需按月(yue)進行抄報(bao)(bao)(bao)(bao)稅(shui)(shui)(shui)(shui)(shui)(shui)。　目前，納(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)人(特定納(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)人除外)使用稅(shui)(shui)(shui)(shui)(shui)(shui)控升級(ji)版在(zai)納(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)申(shen)(shen)報(bao)(bao)(bao)(bao)期(qi)(qi)內自動通過網(wang)絡對上月(yue)開具(ju)(ju)有(you)稅(shui)(shui)(shui)(shui)(shui)(shui)控發票(piao)信息(xi)進行征(zheng)期(qi)(qi)匯總報(bao)(bao)(bao)(bao)稅(shui)(shui)(shui)(shui)(shui)(shui)。無法實現網(wang)絡報(bao)(bao)(bao)(bao)稅(shui)(shui)(shui)(shui)(shui)(shui)的(de)(de)(de)，需到稅(shui)(shui)(shui)(shui)(shui)(shui)務機(ji)關辦(ban)稅(shui)(shui)(shui)(shui)(shui)(shui)服務廳進行征(zheng)期(qi)(qi)報(bao)(bao)(bao)(bao)稅(shui)(shui)(shui)(shui)(shui)(shui)。征(zheng)期(qi)(qi)報(bao)(bao)(bao)(bao)稅(shui)(shui)(shui)(shui)(shui)(shui)可(ke)完成離線發票(piao)明細和發票(piao)匯總數據報(bao)(bao)(bao)(bao)送，以及稅(shui)(shui)(shui)(shui)(shui)(shui)控盤(金稅(shui)(shui)(shui)(shui)(shui)(shui)盤)的(de)(de)(de)解鎖，以便下月(yue)繼(ji)續開具(ju)(ju)發票(piao)。

　　誤區6.小微企業和個體工商戶小規模納稅人季度申報(bao)增值稅，銷售(shou)額合(he)計不超過9萬，都填入第7欄(lan)“小微企業免(mian)稅銷售(shou)額”。

　　正解：根(gen)據填(tian)表(biao)說(shuo)明(ming)：第7欄(lan)“小(xiao)(xiao)微(wei)(wei)企(qi)(qi)業(ye)免(mian)(mian)稅(shui)(shui)(shui)(shui)銷售(shou)(shou)(shou)(shou)額(e)”：填(tian)寫符合小(xiao)(xiao)微(wei)(wei)企(qi)(qi)業(ye)免(mian)(mian)征增(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)政(zheng)策(ce)的(de)(de)免(mian)(mian)稅(shui)(shui)(shui)(shui)銷售(shou)(shou)(shou)(shou)額(e)，不包括(kuo)符合其(qi)(qi)他(ta)增(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)免(mian)(mian)稅(shui)(shui)(shui)(shui)政(zheng)策(ce)的(de)(de)銷售(shou)(shou)(shou)(shou)額(e)。個(ge)(ge)體工(gong)(gong)(gong)商(shang)戶(hu)和其(qi)(qi)他(ta)個(ge)(ge)人(ren)不填(tian)寫本欄(lan)次。第8欄(lan)“未(wei)達(da)(da)起征點銷售(shou)(shou)(shou)(shou)額(e)”：填(tian)寫個(ge)(ge)體工(gong)(gong)(gong)商(shang)戶(hu)和其(qi)(qi)他(ta)個(ge)(ge)人(ren)未(wei)達(da)(da)起征點(含(han)支持小(xiao)(xiao)微(wei)(wei)企(qi)(qi)業(ye)免(mian)(mian)征增(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)政(zheng)策(ce))的(de)(de)免(mian)(mian)稅(shui)(shui)(shui)(shui)銷售(shou)(shou)(shou)(shou)額(e)，不包括(kuo)符合其(qi)(qi)他(ta)增(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)免(mian)(mian)稅(shui)(shui)(shui)(shui)政(zheng)策(ce)的(de)(de)銷售(shou)(shou)(shou)(shou)額(e)。本欄(lan)次由個(ge)(ge)體工(gong)(gong)(gong)商(shang)戶(hu)和其(qi)(qi)他(ta)個(ge)(ge)人(ren)填(tian)寫。所以季度(du)銷售(shou)(shou)(shou)(shou)額(e)合計不超過9萬(wan)元：填(tian)入增(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)納(na)(na)稅(shui)(shui)(shui)(shui)申報(bao)表(biao)(適用于增(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)小(xiao)(xiao)規模納(na)(na)稅(shui)(shui)(shui)(shui)人(ren))免(mian)(mian)稅(shui)(shui)(shui)(shui)銷售(shou)(shou)(shou)(shou)額(e)，小(xiao)(xiao)微(wei)(wei)企(qi)(qi)業(ye)同時填(tian)寫第7欄(lan)“小(xiao)(xiao)微(wei)(wei)企(qi)(qi)業(ye)免(mian)(mian)稅(shui)(shui)(shui)(shui)銷售(shou)(shou)(shou)(shou)額(e)”，個(ge)(ge)體工(gong)(gong)(gong)商(shang)戶(hu)和其(qi)(qi)他(ta)個(ge)(ge)人(ren)同時填(tian)寫第8欄(lan)“未(wei)達(da)(da)起征點銷售(shou)(shou)(shou)(shou)額(e)”。

　　誤(wu)區(qu)7：所有增(zeng)值稅(shui)減免(mian)稅(shui)享有情(qing)形都需要(yao)填報(bao)《增(zeng)值稅(shui)減免(mian)稅(shui)申報(bao)明細表》。

　　正解(jie)：根據(ju)《關(guan)(guan)于調整增(zeng)值(zhi)稅(shui)(shui)(shui)納(na)(na)(na)稅(shui)(shui)(shui)申(shen)報(bao)(bao)(bao)有(you)關(guan)(guan)事項的(de)公(gong)告》(國家(jia)稅(shui)(shui)(shui)務總局公(gong)告2015年第23號)。享(xiang)受月銷售額不(bu)超過3萬元(按季納(na)(na)(na)稅(shui)(shui)(shui)9萬元)免(mian)征增(zeng)值(zhi)稅(shui)(shui)(shui)政策或(huo)未達起征點(dian)的(de)增(zeng)值(zhi)稅(shui)(shui)(shui)小(xiao)規模納(na)(na)(na)稅(shui)(shui)(shui)人不(bu)需填(tian)報(bao)(bao)(bao)《增(zeng)值(zhi)稅(shui)(shui)(shui)減免(mian)稅(shui)(shui)(shui)申(shen)報(bao)(bao)(bao)明細表》，也就是當小(xiao)規模納(na)(na)(na)稅(shui)(shui)(shui)人當期(qi)(qi)增(zeng)值(zhi)稅(shui)(shui)(shui)納(na)(na)(na)稅(shui)(shui)(shui)申(shen)報(bao)(bao)(bao)表主(zhu)表第9欄(lan)“其他免(mian)稅(shui)(shui)(shui)銷售額”“本(ben)(ben)期(qi)(qi)數(shu)”和第13欄(lan)“本(ben)(ben)期(qi)(qi)應(ying)納(na)(na)(na)稅(shui)(shui)(shui)額減征額”“本(ben)(ben)期(qi)(qi)數(shu)”均無數(shu)據(ju)時，才(cai)不(bu)需填(tian)報(bao)(bao)(bao)《增(zeng)值(zhi)稅(shui)(shui)(shui)減免(mian)稅(shui)(shui)(shui)申(shen)報(bao)(bao)(bao)明細表》，其余情(qing)形都需要如實填(tian)報(bao)(bao)(bao)。

　　誤區(qu)8：一般(ban)納稅(shui)人才需要填報《增值稅(shui)減免稅(shui)申報明(ming)細表》。

　　正解：根據《國家(jia)稅(shui)務總局關(guan)于調整增(zeng)值(zhi)(zhi)稅(shui)納稅(shui)申報(bao)有關(guan)事項的公(gong)告》(2015年第23號，以(yi)下(xia)簡稱“23號公(gong)告”)，在增(zeng)值(zhi)(zhi)稅(shui)納稅(shui)人申報(bao)其他(ta)資料(liao)中增(zeng)加《增(zeng)值(zhi)(zhi)稅(shui)減免(mian)稅(shui)申報(bao)明細表

　　享(xiang)受增(zeng)值稅(shui)(shui)(shui)(shui)減免稅(shui)(shui)(shui)(shui)優惠政策的增(zeng)值稅(shui)(shui)(shui)(shui)一般納稅(shui)(shui)(shui)(shui)人(ren)和小規模納稅(shui)(shui)(shui)(shui)人(ren)在(zai)辦理增(zeng)值稅(shui)(shui)(shui)(shui)納稅(shui)(shui)(shui)(shui)申報(bao)時，需(xu)要填報(bao)《增(zeng)值稅(shui)(shui)(shui)(shui)減免稅(shui)(shui)(shui)(shui)申報(bao)明細表(biao)》。

　　誤(wu)區(qu)9：一(yi)般納稅人銷(xiao)售自己使用過(guo)的固定自產依3%減按2%征(zheng)收增值稅的，只需填寫填列《《增值稅納稅申(shen)報表附列資料(一(yi))》(本期銷(xiao)售情況明(ming)細)第(di)11行“3%征(zheng)收率(lv)的貨物(wu)及加工修(xiu)(xiu)理修(xiu)(xiu)配勞務”。

　　正解：納稅人應(ying)在發(fa)生(sheng)上述簡易征(zheng)收事項的(de)當期，按要求填列《《增值稅納稅申報表附列資料(liao)(一)》(本(ben)期銷售情(qing)(qing)況明(ming)細(xi))第(di)(di)11行“3%征(zheng)收率的(de)貨物及加工(gong)修理修配(pei)勞務”。同時(shi)將減征(zheng)部(bu)分填入《增值稅納稅申報表附列資料(liao)(四(si))》(稅額抵減情(qing)(qing)況表)第(di)(di)4行“自己使(shi)用過的(de)固定資產”第(di)(di)2列“本(ben)期發(fa)生(sheng)額”。

　　備注(zhu)：各地增(zeng)值(zhi)稅申報表(biao)可能存在差異，具(ju)體(ti)以法律法規(gui)為準。