小规模纳税人3%减按1%征收增值税，优惠2%部分的增值税是否需要并入营业外收入缴纳企业所得税？

Core Viewpoint - The article discusses the tax policy for small-scale taxpayers, specifically the reduction of the VAT rate from 3% to 1%, and clarifies that the 2% VAT reduction should not be included in the taxable income for corporate income tax purposes [2]. Tax Policy Summary - Small-scale taxpayers will have their VAT reduced from 3% to 1% [2]. - The VAT reduction effectively means that the 2% exemption is already accounted for in the taxable income for corporate income tax [2]. - An example is provided where a small-scale taxpayer with a gross sales amount of 1 million yuan would have a net sales income of approximately 990,100 yuan and a VAT liability of about 9,900 yuan [2].