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cn-small-business-tax

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当被问到个体户怎么报税、小规模纳税人增值税怎么算、小微企业所得税优惠、经营所得汇算、开票超过免税额怎么办时使用。产出适用的税种（增值税、附加税费、个人所得税经营所得或企业所得税）、可能适用的优惠及需核对的公告、依据本人数字的计算示例、申报日历，以及要向当地税务机关或 12366 咨询的问题。

skills-i18n/zh/cn-small-business-tax/SKILL.md

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> [cn-small-business-tax](../../../skills/cn-small-business-tax/SKILL.md) 的简体中文翻译，英文版本为规范版本。

# 个体户与小微企业税务

国内的个体户和小企业要面对的税种不多，但优惠政策很多，而且优惠都有截止日期。有人因为没用上自己符合条件的优惠而多交税，也有人以为某项优惠还在或适用于自己的组织形式而少交。这个技能判断适用哪些税、用本人的数字做估算，并列出申报时间。

用简体中文写。国内的税收优惠以公告形式发布并有到期日；这里的每个税率、门槛和优惠都必须通过电子税务局、12366 热线或税务顾问核对最新公告。本技能用于规划，不构成税务建议。

## 所需输入

如未提供，请询问：
- **组织形式**：个体工商户、个人独资企业、合伙企业或有限责任公司；增值税身份（小规模纳税人或一般纳税人）
- **收入**：按月或按季度，是否开票，客户是否需要专用发票
- **成本**以及有无凭证
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