1.0QCYhttps://www.qicaiying.cn/en古, 晓清https://www.qicaiying.cn/en/archives/author/guxiaoqing小规模纳税人2026最新口径：减按1%再延两年，季度30万免税还能用吗rich600338<blockquote class="wp-embedded-content" data-secret="cwBnXztGYG"><a href="https://www.qicaiying.cn/en/archives/17581">小规模纳税人2026最新口径：减按1%再延两年，季度30万免税还能用吗</a></blockquote><iframe sandbox="allow-scripts" security="restricted" src="https://www.qicaiying.cn/en/archives/17581/embed#?secret=cwBnXztGYG" width="600" height="338" title="“小规模纳税人2026最新口径：减按1%再延两年，季度30万免税还能用吗” — 企财盈" data-secret="cwBnXztGYG" frameborder="0" marginwidth="0" marginheight="0" scrolling="no" class="wp-embedded-content"></iframe><script type="text/javascript">
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</script>https://qcyboss.oss-cn-shenzhen.aliyuncs.com/wp-content/uploads/2026/09/20260910162754695.jpg18007662026年1月1日增值税法施行后，小规模纳税人的优惠不但没退坡，反而更清晰：3%征收率减按1%的政策延续至2027年12月31日，自然人按次纳税起征点从每次500元提高到1000元，出租不动产等6类情形改按月销售额口径。但不少企业开票时仍把1%填成3%、把"免税"和"零税率"混为一谈，白白多缴税款或留下申报隐患