欢迎扫描下方二维码关注： 小问，假如你出口一批玩 且到国外，这就是"零税 车" 业务哦！ 增值税"零税率"与"免税" 有什么区别 g L 是不用缴税吗? 不只是不用缴税！你还能 通过简单的计算退还期示 圈抵税额里的税款呢。 增值税"零税率"与"免税 W 有什么区别 HJ O il 70 Dop 科率 那免税呢? 争 税 " 增值税"零税率"与 自 1 日 ITA 特定项目 免税是对特定项目，比如医 疗、保育教育服务等免征婚 值税的税收优惠，只免缴税 但不退税 你看！企业提供技术转让、技术开发 及相关服务－－这04"免税"！ (5) L 也不用缴税? 就是和零税率一样嘛… 不一样哦! 这个免税只是免征转让、开 版环节的增值税 18相关研发支出的进项税不能退哦! XXX技术开发合同 xxx技术转让合同 研发成本 零税率:"既更又退" 免税是:"只更不退" 我知道 3 "既免又退" 飘裕幸是 免税是"只免不退" 小贴士 在实务中还需要注意： 1 在 发 票 开 具 上 ， 零 税 率 只 能 开 具 税率栏显示0%的普通发票。 免 税 同 样 只 能 开 具 增 值 税 普 通 发 票， 税率 。 2 在 税 务 ...

Core Viewpoint - The article discusses the procedures and requirements for small-scale taxpayers in China regarding the declaration and payment of value-added tax (VAT), particularly focusing on the treatment of unbilled income and the exemption policies for small-scale taxpayers [4][6][21]. Group 1: VAT Declaration Process - Small-scale taxpayers can log into the electronic tax bureau to handle their VAT declarations [2]. - The process involves selecting the appropriate reporting method based on sales volume, with specific forms for small-scale taxpayers [3][4]. - For sales under 100,000 yuan per month or 300,000 yuan per quarter, small-scale taxpayers are exempt from VAT [4][6]. Group 2: Reporting Unbilled Income - Unbilled income must be included in the total sales revenue when determining eligibility for VAT exemption [4][6]. - If the quarterly sales exceed 300,000 yuan, the taxpayer must report the sales in the appropriate sections of the VAT declaration form [6][21]. - General taxpayers must report unbilled income in designated columns of the VAT declaration form [13][15]. Group 3: Submission and Payment - After confirming the information, taxpayers can submit their declarations through the electronic system [8]. - Upon successful submission, taxpayers can proceed to make payments if applicable or download the declaration form [9]. Group 4: Case Studies - A case study illustrates how a general taxpayer should report unbilled income and the adjustments needed when invoices are issued after the fact [16][18]. - Another case study for small-scale taxpayers shows how to report sales under the exemption threshold and the necessary documentation [20][24].