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深圳税务局对此问题做了回答!

2026-05-21 15:31:01

深圳税务局对此问题做了回答!

问题内容：

小规模纳税人购进的固定资产XX设备，其后因纳税人销售额增长登记为一般纳税人后销售该XX设备，可以按照简易计税方法依照3%征收率减按2%计算缴纳增值税吗？

答复机构：

国家税务总局深圳市税务局

答复时间：

2026-04-20

答复内容：

您好！您提交的问题已收悉，现针对您所提供的信息回复如下：

一般纳税人销售小规模纳税人时期购入了固定资产，属于增值税法第二十二条规定不得抵扣且未抵扣进项税额的固定资产，可根据财政部税务总局公告2026年第10号第三条规定，按照简易计税方法依照3%征收率减按2%计算缴纳增值税。

感谢您的咨询！上述回复仅供参考，若您对此仍有疑问，请联系12366纳税服务热线或主管税务机关。

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CONNECT:[ UseTime:0.000426s ] mysql:host=127.0.0.1;port=3306;dbname=c460;charset=utf8mb4
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SELECT * FROM `set` [ RunTime:0.000225s ]
SHOW FULL COLUMNS FROM `article` [ RunTime:0.000637s ]
SELECT * FROM `article` WHERE `id` = 568683 LIMIT 1 [ RunTime:0.000475s ]
UPDATE `article` SET `lasttime` = 1779368529 WHERE `id` = 568683 [ RunTime:0.001349s ]
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SELECT * FROM `article` WHERE `id` < 568683 ORDER BY `id` DESC LIMIT 1 [ RunTime:0.000507s ]
SELECT * FROM `article` WHERE `id` > 568683 ORDER BY `id` ASC LIMIT 1 [ RunTime:0.000433s ]
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SELECT * FROM `article` WHERE `id` < 568683 ORDER BY `id` DESC LIMIT 10,10 [ RunTime:0.001244s ]
SELECT * FROM `article` WHERE `id` < 568683 ORDER BY `id` DESC LIMIT 20,10 [ RunTime:0.000901s ]

0.077910s

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