每經AI快訊，1月(yue)9日(ri)，財(cai)政部、稅(shui)(shui)(shui)務總(zong)局發(fa)布關于明確增值(zhi)(zhi)稅(shui)(shui)(shui)小規模(mo)納稅(shui)(shui)(shui)人減(jian)免(mian)增值(zhi)(zhi)稅(shui)(shui)(shui)等政策的公告，自2023年(nian)1月(yue)1日(ri)至(zhi)2023年(nian)12月(yue)31日(ri)，對月(yue)銷售(shou)額10萬元以下(xia)（含本數）的增值(zhi)(zhi)稅(shui)(shui)(shui)小規模(mo)納稅(shui)(shui)(shui)人，免(mian)征(zheng)(zheng)(zheng)增值(zhi)(zhi)稅(shui)(shui)(shui)。自2023年(nian)1月(yue)1日(ri)至(zhi)2023年(nian)12月(yue)31日(ri)，增值(zhi)(zhi)稅(shui)(shui)(shui)小規模(mo)納稅(shui)(shui)(shui)人適用(yong)3%征(zheng)(zheng)(zheng)收(shou)(shou)率(lv)的應稅(shui)(shui)(shui)銷售(shou)收(shou)(shou)入(ru)，減(jian)按(an)1%征(zheng)(zheng)(zheng)收(shou)(shou)率(lv)征(zheng)(zheng)(zheng)收(shou)(shou)增值(zhi)(zhi)稅(shui)(shui)(shui)；適用(yong)3%預(yu)(yu)征(zheng)(zheng)(zheng)率(lv)的預(yu)(yu)繳(jiao)增值(zhi)(zhi)稅(shui)(shui)(shui)項目，減(jian)按(an)1%預(yu)(yu)征(zheng)(zheng)(zheng)率(lv)預(yu)(yu)繳(jiao)增值(zhi)(zhi)稅(shui)(shui)(shui)。（財(cai)政部網(wang)站）