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id="1o3885l" class="ask-main pro-ask-detail"><div id="rej881q" class="container"><ol class="breadcrumb"><li><a href="/">會(huì)計(jì)學(xué)堂</a></li> <li><a href="/wenda/">專(zhuān)業(yè)問(wèn)答</a></li> <li id="ylqsmus" class="active"><a>問(wèn)答詳情頁(yè)</a></li></ol> <div id="iudwj85" class="clearfix"><div id="rzifsar" class="container-left pull-left mb-25"><div id="vt38dwu" class="info-content-wrap white-bg-bord"><h1>個(gè)體工商戶怎么轉(zhuǎn)變?yōu)橛邢薰?/h1> <div id="uh53viq" class="source-info"><span id="h83881n" class="source"> 來(lái)源： <a href="/">會(huì)計(jì)學(xué)堂實(shí)務(wù)</a></span> <span id="le36ktt" class="date">2023/01/16</span> <span id="d531uoa" class="views">1801人查看</span></div> <div id="rcw5tgt" class="pro-mark"><img src="https://static.acc5.com/static_acc5/2018/images/ask_main/pro_mark_icon.png" alt> <span>精選回答</span></div> <div id="h36cpcz" class="source-content mt-20"><p><img class="create-img-i" src="https://al3.acc5.com/7ab527353b53fbd6734d29b5a9d1c8f5.png" width="800" height="275" border="0" vspace="0" title="個(gè)體工商戶怎么轉(zhuǎn)變?yōu)橛邢薰? alt="個(gè)體工商戶怎么轉(zhuǎn)變?yōu)橛邢薰? style="width: 800px; height: 275px;" _src="https://al3.acc5.com/7ab527353b53fbd6734d29b5a9d1c8f5.png"><br></p><p style="text-indent: 2em;">將個(gè)體工商戶轉(zhuǎn)變?yōu)橛邢薰臼紫纫鞔_購(gòu)買(mǎi)公司股份的人員，即股東，以及股東信息。接下來(lái)，需要制定合法的股票發(fā)行計(jì)劃，包括發(fā)行價(jià)格、發(fā)行數(shù)量、付款方式以及股東的權(quán)利。另外，股票發(fā)行后，還需要寫(xiě)一份合格的公司章程，詳細(xì)說(shuō)明股東的權(quán)利及義務(wù)，以及公司的管理機(jī)構(gòu)、行政結(jié)構(gòu)、財(cái)務(wù)管理等問(wèn)題。最后，需要向稅務(wù)機(jī)關(guān)辦理稅務(wù)登記，并進(jìn)行銀行開(kāi)戶，才能有效地將個(gè)體工商戶轉(zhuǎn)變?yōu)橛邢薰尽?/p><p style="text-indent: 2em;">拓展知識(shí):</p><p style="text-indent: 2em;">將個(gè)體工商戶注冊(cè)為有限公司就是股份有限公司成立的過(guò)程，其中有多個(gè)關(guān)鍵步驟需要完成。首先，申請(qǐng)?jiān)O(shè)立公司，由國(guó)家企業(yè)權(quán)威機(jī)構(gòu)審核授予公司法律實(shí)體資格。第二，公司成立，相關(guān)的股東和董事需要舉行會(huì)議，討論有關(guān)公司章程，包括公司名稱(chēng)定位、出資構(gòu)成、管理結(jié)構(gòu)和財(cái)務(wù)管理等，然后作出發(fā)起公司登記的決議。最后，完成公司登記，按照規(guī)定公告，進(jìn)行稅務(wù)登記和銀行開(kāi)戶，獲得營(yíng)業(yè)執(zhí)照，此時(shí)公司已經(jīng)成立了。<br/></p></div>  <div id="xbolu35" class="extend-box" style="display:;"><div id="iz58nhf" class="title">擴(kuò)展知識(shí)：</div> <div id="j86wjli" class="extend-list"> 1. <a target="_blank" href="/ask/question_9232780.html">個(gè)體工商戶改制為有限責(zé)任公司需要房東證明嗎</a></div><div id="6f6u5vi" class="extend-list"> 2. <a target="_blank" href="/ask/question_3246316.html">老師，請(qǐng)問(wèn)由個(gè)體工商戶成立為一人有限公司公司怎么操作的？</a></div> <div id="ro86o3e" class="extend-list"> 3. <a target="_blank" href="/course/course_15872.html">2026年企業(yè)所得稅匯算清繳填報(bào)實(shí)戰(zhàn)精講：從基礎(chǔ)到案例輕松搞定</a></div><div id="evfcpn5" class="extend-list"> 4. <a target="_blank" 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data-v-e6ac4cdc>自然人電子稅務(wù)局（web端、扣繳客戶端）和辦稅服務(wù)廳（場(chǎng)所）。網(wǎng)站登錄后，選擇主頁(yè)面【我要辦稅】后，點(diǎn)擊下拉菜單【稅費(fèi)申報(bào)】->【經(jīng)營(yíng)所得（A、B表）】進(jìn)入經(jīng)營(yíng)所得匯算清繳申報(bào)界面。</span> <span id="avd0qca" class="mark-answer marked" data-v-e6ac4cdc>答</span></p></li><li data-v-e6ac4cdc><h3 data-v-e6ac4cdc><a href="/wenda/question_14028.html" title="個(gè)體工商戶怎么申請(qǐng)電子發(fā)票" target="_blank" class="text-ellipsis hmt relevant-ask-item" data-v-e6ac4cdc>個(gè)體工商戶怎么申請(qǐng)電子發(fā)票</a> <span id="6opyv85" class="mark-question marked" data-v-e6ac4cdc>問(wèn)</span></h3> <p data-v-e6ac4cdc><span id="6joqza5" class="answer" data-v-e6ac4cdc>帶上營(yíng)業(yè)執(zhí)照，公章，發(fā)票專(zhuān)用章，法人代表身份證，經(jīng)辦人身份證，去稅局填寫(xiě)票種核定申請(qǐng)審批表，交給發(fā)票審批窗口辦理個(gè)體工商戶電子發(fā)票的申領(lǐng)審批手續(xù)，通過(guò)審批之后就可以正常領(lǐng)購(gòu)、開(kāi)具電子發(fā)票了。</span> <span id="1jdqzl5" class="mark-answer marked" data-v-e6ac4cdc>答</span></p></li><li data-v-e6ac4cdc><h3 data-v-e6ac4cdc><a href="/wenda/question_88211.html" title="個(gè)體工商戶發(fā)票限額是多少" target="_blank" class="text-ellipsis hmt relevant-ask-item" data-v-e6ac4cdc>個(gè)體工商戶發(fā)票限額是多少</a> <span id="1xvtc03" class="mark-question marked" data-v-e6ac4cdc>問(wèn)</span></h3> <p data-v-e6ac4cdc><span id="wkikwn8" class="answer" data-v-e6ac4cdc>個(gè)體工商戶發(fā)票限額的設(shè)定由企業(yè)的營(yíng)業(yè)收入決定，當(dāng)月收入不超過(guò)20萬(wàn)元時(shí)，最多發(fā)放1000張發(fā)票，超過(guò)20萬(wàn)元?jiǎng)t收入3000張，超過(guò)50萬(wàn)元?jiǎng)t最多發(fā)放5000張發(fā)票。</span> <span id="xd858db" class="mark-answer marked" data-v-e6ac4cdc>答</span></p></li><li data-v-e6ac4cdc><h3 data-v-e6ac4cdc><a href="/wenda/question_89308.html" title="個(gè)體工商戶免稅額度是多少" target="_blank" class="text-ellipsis hmt relevant-ask-item" data-v-e6ac4cdc>個(gè)體工商戶免稅額度是多少</a> <span id="djrpcgl" class="mark-question marked" data-v-e6ac4cdc>問(wèn)</span></h3> <p data-v-e6ac4cdc><span id="qpnv35v" class="answer" 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{layout:"head",data:[{extendToolList:[{label:"發(fā)",name:"發(fā)票查詢",status:g,url:"https:\u002F\u002Fwww.job5191.cn\u002Ftools\u002Finvoice\u002F"},{label:"應(yīng)稅",name:"應(yīng)稅貨物或勞務(wù)",status:g,url:"https:\u002F\u002Fwww.job5191.cn\u002Ftools\u002Ftaxable_labour\u002F"}],extendCourse:[{name:"2026年企業(yè)所得稅匯算清繳填報(bào)實(shí)戰(zhàn)精講：從基礎(chǔ)到案例輕松搞定",url:"\u002Fcourse\u002Fcourse_15872.html"},{name:"真賬實(shí)操會(huì)計(jì)校長(zhǎng)班-四十期",url:"\u002Fcourse\u002Fcourse_15875.html"}],extendProblem:[{name:h,url:"\u002Fask\u002Fquestion_9232780.html"},{name:i,url:"\u002Fask\u002Fquestion_3246316.html"}],aboutQues:[{id:"9232780",title:h,tuid:"10090650",browse_count:"312",addtime:"01-28",status:a,uid:"17770871",reply:"您好\n請(qǐng)問(wèn)辦公室是租賃的還是自己?jiǎn)挝幻碌?有沒(méi)有租賃合同",taketime:"1706407613",cat_id:b,from:"3",teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F010\u002F09\u002F06\u002F50_avatar_middle.jpg?t=1714031320",user_head:"\u002F\u002Fpic1.acc5.cn\u002F017\u002F77\u002F08\u002F71_avatar_middle.jpg?t=2026052712",reply_time:"2024-01-28"},{id:"3246316",title:i,tuid:"179089",browse_count:"1637",addtime:"06-19",status:a,uid:"10098114",reply:"你好，需要把個(gè)體戶先注銷(xiāo)，然后去工商局申請(qǐng)成立一人有限公司",taketime:"1592569333",cat_id:b,from:c,teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F000\u002F17\u002F90\u002F89_avatar_middle.jpg?t=1651203197",user_head:"\u002F\u002Fpic1.acc5.cn\u002F010\u002F09\u002F81\u002F14_avatar_middle.jpg?t=1651203945",reply_time:"2020-06-19"},{id:8888,adv:j,title:"我是一名會(huì)計(jì),想問(wèn)一下考個(gè)網(wǎng)絡(luò)學(xué)歷有用嗎？",reply:"眾所周知會(huì)計(jì)人如果要往上發(fā)展，是要不斷考證的",url:"https:\u002F\u002Fwww.job5191.cn\u002Fxueli\u002F?a_id=347"},{id:"4284174",title:"請(qǐng)問(wèn)有限責(zé)任公司的法人，可以成立個(gè)體工商戶嗎？",tuid:"11840496",browse_count:"1825",addtime:"03-04",status:a,uid:"9060114",reply:"同學(xué)，你好\n嗯嗯，可以",taketime:"1614824466",cat_id:k,from:"2",teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F011\u002F84\u002F04\u002F96_avatar_middle.jpg?t=1651216819",user_head:"\u002F\u002Fpic1.acc5.cn\u002F009\u002F06\u002F01\u002F14_avatar_middle.jpg?t=1651203202",reply_time:"2021-03-04"},{id:"9028086",title:"有限責(zé)任公司和個(gè)體工商戶的優(yōu)勢(shì)和劣勢(shì)是什么呀",tuid:"14337316",browse_count:"1048",addtime:"11-27",status:a,uid:"15041043",reply:"　　您好，個(gè)體工商戶申請(qǐng)注冊(cè)登記手續(xù)較簡(jiǎn)單，費(fèi)用少，經(jīng)營(yíng)起來(lái)相對(duì)更靈活。缺點(diǎn)是信用度及知名度比公司低，無(wú)法以個(gè)體戶營(yíng)業(yè)執(zhí)照的名義對(duì)外簽合同。",taketime:"1701065444",cat_id:b,from:c,teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F014\u002F33\u002F73\u002F16_avatar_middle.jpg?t=1653535147",user_head:"\u002F\u002Fwx.qlogo.cn\u002Fmmhead\u002FgWicbXPiajJn9bibhWbDia3zBSNAc6yicAq9GiaDW1icKug2xFHAFlI8SId5A\u002F0",reply_time:"2023-11-27"},{id:"8479573",title:"老師，我想開(kāi)個(gè)充電樁營(yíng)運(yùn)公司，辦理個(gè)體工商戶比較好？還是有限責(zé)任公司比較好？稅務(wù)哪個(gè)比較方便點(diǎn)",tuid:"16375199",browse_count:"1286",addtime:"05-20",status:a,uid:"9201937",reply:"您好，看2023年政策，小微企業(yè)300萬(wàn)以內(nèi)的所得稅率是5%，這個(gè)比個(gè)體工商戶的個(gè)稅（實(shí)行5%-35%的的超額累進(jìn)稅率)優(yōu)惠，小規(guī)模季度30萬(wàn)以內(nèi)增值稅也是免的，稅務(wù)申報(bào)不規(guī)模和個(gè)體一樣是季度申報(bào)增值稅的所得稅。",taketime:"1684583435",cat_id:b,from:c,teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F016\u002F37\u002F51\u002F99_avatar_middle.jpg?t=1714031960",user_head:"\u002F\u002Fpic1.acc5.cn\u002F009\u002F20\u002F19\u002F37_avatar_middle.jpg?t=1651203228",reply_time:"2023-05-20"},{id:"9543308",title:"老師，個(gè)體工商戶能變成有限責(zé)任公司嗎",tuid:"18091120",browse_count:"79",addtime:"05-21",status:a,uid:"9660426",reply:"同學(xué)你好，可以變更成有限責(zé)任公司或個(gè)人獨(dú)資企業(yè)，需要到工商進(jìn)行工商登記變更。",taketime:"1716299961",cat_id:b,from:c,teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F018\u002F09\u002F11\u002F20_avatar_middle.jpg?t=1716267736",user_head:"\u002F\u002Fpic1.acc5.cn\u002F009\u002F66\u002F04\u002F26_avatar_middle.jpg?t=1651203307",reply_time:"2024-05-21"},{id:"9268973",title:"老師，個(gè)體工商戶改有限責(zé)任公司，稅號(hào)不變，要先注銷(xiāo)，打印清稅證明，然后到工商所變更后再去稅務(wù)局恢復(fù)，那這樣弄了后，以后是重新建賬還是接著原來(lái)的做呢？",tuid:"12126775",browse_count:"392",addtime:"02-22",status:a,uid:"9154563",reply:"你好，公司主體沒(méi)有改變，不需要新建賬套，你的銀行賬號(hào)還是之前的沒(méi)有變",taketime:"1708588947",cat_id:b,from:c,teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F012\u002F12\u002F67\u002F75_avatar_middle.jpg?t=1721288720",user_head:"\u002F\u002Fpic1.acc5.cn\u002F009\u002F15\u002F45\u002F63_avatar_middle.jpg?t=1651203219",reply_time:"2024-02-22"},{id:"9148260",title:"個(gè)體工商戶作為有限責(zé)任公司股東收到的分紅用交個(gè)稅嗎？",tuid:"13104953",browse_count:"933",addtime:"01-04",status:a,uid:"9399877",reply:"學(xué)員您好，這種情況是要的。個(gè)體戶也是個(gè)人性質(zhì)",taketime:"1704331403",cat_id:k,from:c,teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F013\u002F10\u002F49\u002F53_avatar_middle.jpg?t=1680262571",user_head:"\u002F\u002Fpic1.acc5.cn\u002F009\u002F39\u002F98\u002F77_avatar_middle.jpg?t=1651203260",reply_time:"2024-01-04"},{id:"9010712",title:"我周六那天問(wèn)的一般個(gè)體工商注冊(cè)資金寫(xiě)多少合適？屬于傳媒有限責(zé)任公司的，還有就是個(gè)體工商戶注冊(cè)的時(shí)候能不能寫(xiě)傳媒有限責(zé)任公司？",tuid:"12500621",browse_count:"313",addtime:"11-21",status:a,uid:"12011538",reply:"對(duì)，如果你個(gè)體戶注冊(cè)的話，不能體現(xiàn)公司兩個(gè)字的",taketime:"1700535052",cat_id:b,from:c,teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F012\u002F50\u002F06\u002F21_avatar_middle.jpg?t=1714045434",user_head:"\u002F\u002Fpic1.acc5.cn\u002F012\u002F01\u002F15\u002F38_avatar_middle.jpg?t=1651216861",reply_time:"2023-11-21"}],wendaInfor:{detail:{id:89310,title:"個(gè)體工商戶怎么轉(zhuǎn)變?yōu)橛邢薰?,summary:"將個(gè)體工商戶轉(zhuǎn)變?yōu)橛邢薰拘枨宄蓶|的身份以及制定發(fā)行計(jì)劃、章程，最后辦理稅務(wù)登記和銀行開(kāi)戶，即可完成轉(zhuǎn)變。",cat_id:l,content:"<p><img class="create-img-i" src="https:\u002F\u002Fal3.acc5.com\u002F7ab527353b53fbd6734d29b5a9d1c8f5.png" width="800" height="275" border="0" vspace="0" title="個(gè)體工商戶怎么轉(zhuǎn)變?yōu)橛邢薰?quot; alt="個(gè)體工商戶怎么轉(zhuǎn)變?yōu)橛邢薰?quot; style="width: 800px; height: 275px;" _src="https:\u002F\u002Fal3.acc5.com\u002F7ab527353b53fbd6734d29b5a9d1c8f5.png"><br><\u002Fp><p style="text-indent: 2em;">將個(gè)體工商戶轉(zhuǎn)變?yōu)橛邢薰臼紫纫鞔_購(gòu)買(mǎi)公司股份的人員，即股東，以及股東信息。接下來(lái)，需要制定合法的股票發(fā)行計(jì)劃，包括發(fā)行價(jià)格、發(fā)行數(shù)量、付款方式以及股東的權(quán)利。另外，股票發(fā)行后，還需要寫(xiě)一份合格的公司章程，詳細(xì)說(shuō)明股東的權(quán)利及義務(wù)，以及公司的管理機(jī)構(gòu)、行政結(jié)構(gòu)、財(cái)務(wù)管理等問(wèn)題。最后，需要向稅務(wù)機(jī)關(guān)辦理稅務(wù)登記，并進(jìn)行銀行開(kāi)戶，才能有效地將個(gè)體工商戶轉(zhuǎn)變?yōu)橛邢薰尽?lt;\u002Fp><p style="text-indent: 2em;">拓展知識(shí):<\u002Fp><p style="text-indent: 2em;">將個(gè)體工商戶注冊(cè)為有限公司就是股份有限公司成立的過(guò)程，其中有多個(gè)關(guān)鍵步驟需要完成。首先，申請(qǐng)?jiān)O(shè)立公司，由國(guó)家企業(yè)權(quán)威機(jī)構(gòu)審核授予公司法律實(shí)體資格。第二，公司成立，相關(guān)的股東和董事需要舉行會(huì)議，討論有關(guān)公司章程，包括公司名稱(chēng)定位、出資構(gòu)成、管理結(jié)構(gòu)和財(cái)務(wù)管理等，然后作出發(fā)起公司登記的決議。最后，完成公司登記，按照規(guī)定公告，進(jìn)行稅務(wù)登記和銀行開(kāi)戶，獲得營(yíng)業(yè)執(zhí)照，此時(shí)公司已經(jīng)成立了。\u003Cbr\u002F\u003E<\u002Fp>",addtime:"2023\u002F01\u002F16",browse_count:1801,edit_uid:f,is_collect:f,update_time:m,type:n,cover:f,expire_time:1703952000,status:n,time:m,img:"https:\u002F\u002Fal3.acc5.com\u002F7ab527353b53fbd6734d29b5a9d1c8f5.png",js_addtime:o,up_time:o,cat:{id:l,name:"實(shí)務(wù)"}},next:{id:89311,title:"個(gè)體工商戶營(yíng)業(yè)執(zhí)照注銷(xiāo)后可以恢復(fù)嗎"},prev:{id:4,title:"計(jì)提社保公積金會(huì)計(jì)分錄是什么"},relevant:[{id:27998,title:"個(gè)體工商戶每月超過(guò)多少需要報(bào)稅",summary:p,browse_count:93431,addtime:1601168292,url:"\u002Fwenda\u002Fquestion_27998.html",reply:p},{id:33996,title:"個(gè)體工商戶如何申報(bào)年度報(bào)表",summary:q,browse_count:57636,addtime:1604630158,url:"\u002Fwenda\u002Fquestion_33996.html",reply:q},{id:14028,title:"個(gè)體工商戶怎么申請(qǐng)電子發(fā)票",summary:r,browse_count:46315,addtime:1595910420,url:"\u002Fwenda\u002Fquestion_14028.html",reply:r},{id:88211,title:"個(gè)體工商戶發(fā)票限額是多少",summary:s,browse_count:43206,addtime:1673337123,url:"\u002Fwenda\u002Fquestion_88211.html",reply:s},{id:89308,title:"個(gè)體工商戶免稅額度是多少",summary:t,browse_count:42068,addtime:1673861911,url:"\u002Fwenda\u002Fquestion_89308.html",reply:t}]},hot_problem:{code:200,message:d,data:[{id:88887,title:"保安證是否全國(guó)通用"},{id:93262,title:"營(yíng)養(yǎng)師報(bào)考條件"},{id:41,title:"什么是ERP系統(tǒng)"}]},baidu:"{\"@context\":\"https:\u002F\u002Fziyuan.baidu.com\u002Fcontexts\u002Fcambrian.jsonld\",\"@id\":\"https:\u002F\u002Fwww.job5191.cn\u002Fwenda\u002Fquestion_89310.html\",\"appid\":\"1555105112845036\",\"title\":\"個(gè)體工商戶怎么轉(zhuǎn)變?yōu)橛邢薰綷",\"pubDate\":\"2023-01-16T17:50:03\",\"upDate\":\"2023-01-16T17:50:03\",\"data\":{\"WebPage\":{\"headline\":\"個(gè)體工商戶怎么轉(zhuǎn)變?yōu)橛邢薰綷",\"fromSrc\":\"會(huì)計(jì)學(xué)堂\",\"domain\":\"職業(yè)培訓(xùn)\",\"category\":[\"問(wèn)答\"]},\"Question\":[{\"acceptedAnswer\":\"將個(gè)體工商戶轉(zhuǎn)變?yōu)橛邢薰拘枨宄蓶|的身份以及制定發(fā)行計(jì)劃、章程，最后辦理稅務(wù)登記和銀行開(kāi)戶，即可完成轉(zhuǎn)變。\"}],\"ImageObject\":[{\"contentUrl\":\"https:\u002F\u002Fal3.acc5.com\u002F7ab527353b53fbd6734d29b5a9d1c8f5.png\",\"scale\":\"5:2\"}],\"Author\":[{\"name\":\"會(huì)計(jì)學(xué)堂\",\"jobTitle\":[\"專(zhuān)注會(huì)計(jì)實(shí)操培訓(xùn)\"],\"headPortrait\":\"https:\u002F\u002Fal3.acc5.com\u002F10909599_5df9d1ef59ed0.jpg\"}]}}"}],fetch:{"Footer:0":{linkData:[]}},error:e,state:{errRedirect:e,fromChannel:e,localStorage:{token:d,userInfo:{},fromChannel:e,kingdeeToken:e,wx:{hx:d,unionid:d},kingdeeInfo:{expire_num:u,uid:u,admin_id:d,dbid:d}}},serverRendered:j,routePath:"\u002Fwenda\u002Fquestion_89310.html",config:{_app:{basePath:"\u002F",assetsPath:"\u002F_nuxt\u002F",cdnURL:e}}}}("9","5","1","",null,0,false,"個(gè)體工商戶改制為有限責(zé)任公司需要房東證明嗎","老師，請(qǐng)問(wèn)由個(gè)體工商戶成立為一人有限公司公司怎么操作的？",true,"6",5,1673862603,1,"2023-01-16T17:50:03","個(gè)體工商戶每月都需要在稅務(wù)機(jī)關(guān)報(bào)稅，即使收入為零也需要進(jìn)行零申報(bào)，報(bào)稅和交稅是不同的概念，需要區(qū)分。如果個(gè)體工商戶屬于小規(guī)模納稅人，則每月開(kāi)票銷(xiāo)售額超過(guò)10萬(wàn)元，需要繳納增值稅和附加稅，銷(xiāo)售額沒(méi)有超過(guò)10萬(wàn)元，免征增值稅。","自然人電子稅務(wù)局（web端、扣繳客戶端）和辦稅服務(wù)廳（場(chǎng)所）。\r\n網(wǎng)站登錄后，選擇主頁(yè)面【我要辦稅】后，點(diǎn)擊下拉菜單【稅費(fèi)申報(bào)】->【經(jīng)營(yíng)所得（A、B表）】進(jìn)入經(jīng)營(yíng)所得匯算清繳申報(bào)界面。","帶上營(yíng)業(yè)執(zhí)照，公章，發(fā)票專(zhuān)用章，法人代表身份證，經(jīng)辦人身份證，去稅局填寫(xiě)票種核定申請(qǐng)審批表，交給發(fā)票審批窗口辦理個(gè)體工商戶電子發(fā)票的申領(lǐng)審批手續(xù)，通過(guò)審批之后就可以正常領(lǐng)購(gòu)、開(kāi)具電子發(fā)票了。","個(gè)體工商戶發(fā)票限額的設(shè)定由企業(yè)的營(yíng)業(yè)收入決定，當(dāng)月收入不超過(guò)20萬(wàn)元時(shí)，最多發(fā)放1000張發(fā)票，超過(guò)20萬(wàn)元?jiǎng)t收入3000張，超過(guò)50萬(wàn)元?jiǎng)t最多發(fā)放5000張發(fā)票。","個(gè)體工商戶免稅額度在月銷(xiāo)售額的3萬(wàn)元，超出3000元部分按3%稅率匯總繳納，超出5000元部分按10%稅率繳納，專(zhuān)項(xiàng)支出減免可以減免一定比例的個(gè)人所得稅。","-"));</script><script 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