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小规模纳税人代理记账报税有哪些? 查看 >
易转网：税法从增值税角度把企业分为两类，小规模纳税人和一般纳税人，两类企业适用的增值税率是不一样的，小规模纳税人增值税率是3%。取得其他企业给自己开具的发票不可以抵扣增值税。

代理记账公司转让郑州公司转让 2020-01-08
免征增值税的小微企业是否可以免征教育费附加？查看 >
最近，大家都在问免征增值税的小微企业是不是也可以免征教育附加费和地方教育附加呢？针对这些问题，易转网小编用下面一张图来特此说明：

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[ BEHAVIOR ] Run Closure @app_init [ RunTime:0.000012s ]
[ CACHE ] INIT File
[ BEHAVIOR ] Run \addons\epay\Epay @app_init [ RunTime:0.001433s ]
[ BEHAVIOR ] Run Closure @app_init [ RunTime:0.001444s ]
[ LANG ] /www/wwwroot/yzw.mushang.cc/thinkphp/lang/zh-cn.php
[ ROUTE ] array ( 'type' => 'module', 'module' => array ( 0 => 'index', 1 => 'News', 2 => 'getindex', ), 'convert' => false, )
[ HEADER ] array ( 'accept-encoding' => 'gzip, br, zstd, deflate', 'user-agent' => 'Mozilla/5.0 AppleWebKit/537.36 (KHTML, like Gecko; compatible; ClaudeBot/1.0; +claudebot@anthropic.com)', 'accept' => '*/*', 'host' => 'yzw.mushang.cc', 'content-length' => '', 'content-type' => '', )
[ PARAM ] array ( 'keywords' => '教育附加费', )
[ LANG ] /www/wwwroot/yzw.mushang.cc/public/../application/index/lang/zh-cn.php
[ BEHAVIOR ] Run app\common\behavior\Common @module_init [ RunTime:0.000203s ]
[ BEHAVIOR ] Run \addons\geetest\Geetest @config_init [ RunTime:0.000106s ]
[ BEHAVIOR ] Run \addons\nkeditor\Nkeditor @config_init [ RunTime:0.000074s ]
[ DB ] INIT mysql
[ BEHAVIOR ] Run \addons\geetest\Geetest @action_begin [ RunTime:0.000032s ]
[ RUN ] app\index\controller\News->getindex[ /www/wwwroot/yzw.mushang.cc/application/index/controller/News.php ]
[ VIEW ] /www/wwwroot/yzw.mushang.cc/public/../application/index/view/news/index.html [ array ( 0 => 'CATEGORYS', 1 => 'bottomMainBusiness', 2 => 'bottomDemandRelease', 3 => 'user', 4 => 'nav_buy_industry', 5 => 'nav_buy_zizhi', 6 => 'nav_buy_sbcate', 7 => 'nav_recommend_commission', 8 => 'nav_recommend_company', 9 => 'nav_recommend_buy', 10 => 'nav_recommend_brand', 11 => 'nav_hot_shangbiaoCate', 12 => 'nav_hot_industry', 13 => 'nav_data', 14 => 'nav_serviceType', 15 => 'nav_buyType', 16 => 'nav_attest', 17 => 'blogrool', 18 => 'nav_type', 19 => 'nav_province', 20 => 'nav_industry', 21 => 'nav_label', 22 => 'nav_hot_company', 23 => 'nav_regyear', 24 => 'nav_regcap', 25 => 'nav_taxnat', 26 => 'site', 27 => 'config', 28 => 'keywords', 29 => 'description', 30 => 'share_title', 31 => 'share_desc', 32 => 'share_image', 33 => 'signPackage', 34 => 'cate_id', 35 => 'tags', 36 => 'hotNews', 37 => 'list', 38 => 'mainTitle', 39 => 'title', ) ]

[ DB ] CONNECT:[ UseTime:0.000284s ] mysql:host=localhost;port=10005;dbname=yzw_mushang_cc;charset=utf8
[ SQL ] SHOW COLUMNS FROM `fa_area` [ RunTime:0.000444s ]
[ SQL ] SELECT `id`,`name` FROM `fa_area` WHERE `pid` = 0 LIMIT 30 [ RunTime:0.000127s ]
[ SQL ] SHOW COLUMNS FROM `fa_industry` [ RunTime:0.000285s ]
[ SQL ] SELECT * FROM `fa_industry` WHERE `status` = 'normal' ORDER BY `weigh` DESC LIMIT 18 [ RunTime:0.000122s ]
[ SQL ] SELECT * FROM `fa_industry` WHERE `status` = 'normal' AND `commend` = 1 ORDER BY `weigh` DESC [ RunTime:0.000096s ]
[ SQL ] SHOW COLUMNS FROM `fa_shangbiaocate` [ RunTime:0.000233s ]
[ SQL ] SELECT * FROM `fa_shangbiaocate` WHERE `status` = 'normal' AND `recommend` = 1 ORDER BY `weigh` DESC [ RunTime:0.000113s ]
[ SQL ] SHOW COLUMNS FROM `fa_company` [ RunTime:0.000452s ]
[ SQL ] SELECT * FROM `fa_company` WHERE `status` = 'normal' AND `recommend` = 1 LIMIT 2 [ RunTime:0.000205s ]
[ SQL ] SHOW COLUMNS FROM `fa_shangbiao` [ RunTime:0.000374s ]
[ SQL ] SELECT * FROM `fa_shangbiao` WHERE `status` = 'normal' AND `recommend` = 1 LIMIT 2 [ RunTime:0.000178s ]
[ SQL ] SHOW COLUMNS FROM `fa_buy` [ RunTime:0.000332s ]
[ SQL ] SELECT * FROM `fa_buy` WHERE `status` = 'normal' AND `recommend` = 1 LIMIT 2 [ RunTime:0.000126s ]
[ SQL ] SHOW COLUMNS FROM `fa_commission` [ RunTime:0.000312s ]
[ SQL ] SHOW COLUMNS FROM `fa_user` [ RunTime:0.000335s ]
[ SQL ] SELECT `commission`.`id`,`commission`.`user_id`,`commission`.`title`,`commission`.`image`,`commission`.`province_id`,`commission`.`city_id`,`commission`.`area_id`,`commission`.`service_ids`,`commission`.`content`,`commission`.`phone`,`commission`.`contacts`,`commission`.`status`,`commission`.`createtime`,`commission`.`updatetime`,`commission`.`views`,`commission`.`memo`,`commission`.`toptime`,`commission`.`topstatus`,`commission`.`reloadtime`,user.id AS user__id,user.group_id AS user__group_id,user.username AS user__username,user.nickname AS user__nickname,user.password AS user__password,user.salt AS user__salt,user.email AS user__email,user.mobile AS user__mobile,user.avatar AS user__avatar,user.level AS user__level,user.gender AS user__gender,user.birthday AS user__birthday,user.bio AS user__bio,user.money AS user__money,user.score AS user__score,user.successions AS user__successions,user.maxsuccessions AS user__maxsuccessions,user.prevtime AS user__prevtime,user.logintime AS user__logintime,user.loginip AS user__loginip,user.loginfailure AS user__loginfailure,user.joinip AS user__joinip,user.jointime AS user__jointime,user.createtime AS user__createtime,user.updatetime AS user__updatetime,user.token AS user__token,user.status AS user__status,user.verification AS user__verification,user.is_real AS user__is_real,user.wechat_img AS user__wechat_img,user.qq AS user__qq,user.wechat_num AS user__wechat_num,user.staff AS user__staff,user.staff_name AS user__staff_name,user.revisit_status AS user__revisit_status,user.rotation_waiter AS user__rotation_waiter,user.work_wechat_qrcode AS user__work_wechat_qrcode FROM `fa_commission` `commission` LEFT JOIN `fa_user` `user` ON `commission`.`user_id`=`user`.`id` WHERE `commission`.`status` = 'normal' AND `user`.`is_real` = 2 LIMIT 2 [ RunTime:0.000260s ]
[ SQL ] SHOW COLUMNS FROM `fa_service` [ RunTime:0.000305s ]
[ SQL ] SELECT `name` FROM `fa_service` WHERE `id` = 2 LIMIT 1 [ RunTime:0.000091s ]
[ SQL ] SELECT `name` FROM `fa_service` WHERE `id` = 9 LIMIT 1 [ RunTime:0.000063s ]
[ SQL ] SELECT `name` FROM `fa_service` WHERE `id` = 23 LIMIT 1 [ RunTime:0.000055s ]
[ SQL ] SELECT `name` FROM `fa_service` WHERE `id` = 3 LIMIT 1 [ RunTime:0.000055s ]
[ SQL ] SELECT `name` FROM `fa_service` WHERE `id` = 6 LIMIT 1 [ RunTime:0.000058s ]
[ SQL ] SELECT `name` FROM `fa_service` WHERE `id` = 42 LIMIT 1 [ RunTime:0.000058s ]
[ SQL ] SELECT `name` FROM `fa_service` WHERE `id` = 44 LIMIT 1 [ RunTime:0.000052s ]
[ SQL ] SELECT `name` FROM `fa_service` WHERE `id` = 53 LIMIT 1 [ RunTime:0.000070s ]
[ SQL ] SELECT `name` FROM `fa_service` WHERE `id` = 55 LIMIT 1 [ RunTime:0.000055s ]
[ SQL ] SELECT `name` FROM `fa_service` WHERE `id` = 56 LIMIT 1 [ RunTime:0.000055s ]
[ SQL ] SELECT `name` FROM `fa_service` WHERE `id` = 14 LIMIT 1 [ RunTime:0.000053s ]
[ SQL ] SELECT `name` FROM `fa_service` WHERE `id` = 58 LIMIT 1 [ RunTime:0.000053s ]
[ SQL ] SELECT `name` FROM `fa_service` WHERE `id` = 8 LIMIT 1 [ RunTime:0.000053s ]
[ SQL ] SELECT `name` FROM `fa_service` WHERE `id` = 10 LIMIT 1 [ RunTime:0.000054s ]
[ SQL ] SELECT `name` FROM `fa_service` WHERE `id` = 11 LIMIT 1 [ RunTime:0.000056s ]
[ SQL ] SELECT `name` FROM `fa_service` WHERE `id` = 12 LIMIT 1 [ RunTime:0.000054s ]
[ SQL ] SELECT `name` FROM `fa_service` WHERE `id` = 13 LIMIT 1 [ RunTime:0.000052s ]
[ SQL ] SELECT `name` FROM `fa_service` WHERE `id` = 14 LIMIT 1 [ RunTime:0.000053s ]
[ SQL ] SELECT `name` FROM `fa_service` WHERE `id` = 15 LIMIT 1 [ RunTime:0.000057s ]
[ SQL ] SELECT `name` FROM `fa_service` WHERE `id` = 16 LIMIT 1 [ RunTime:0.000053s ]
[ SQL ] SELECT `name` FROM `fa_service` WHERE `id` = 17 LIMIT 1 [ RunTime:0.000054s ]
[ SQL ] SELECT `name` FROM `fa_service` WHERE `id` = 25 LIMIT 1 [ RunTime:0.000053s ]
[ SQL ] SHOW COLUMNS FROM `fa_type` [ RunTime:0.000258s ]
[ SQL ] SELECT * FROM `fa_type` WHERE `status` = 'normal' ORDER BY `weigh` DESC [ RunTime:0.000135s ]
[ SQL ] SHOW COLUMNS FROM `fa_label` [ RunTime:0.000271s ]
[ SQL ] SELECT * FROM `fa_label` WHERE `status` = 'normal' ORDER BY `weigh` DESC [ RunTime:0.000087s ]
[ SQL ] SHOW COLUMNS FROM `fa_category` [ RunTime:0.000270s ]
[ SQL ] SELECT * FROM `fa_category` WHERE `pid` = 0 ORDER BY `weigh` DESC [ RunTime:0.000080s ]
[ SQL ] SHOW COLUMNS FROM `fa_regyear` [ RunTime:0.000205s ]
[ SQL ] SELECT * FROM `fa_regyear` WHERE `status` = 'normal' ORDER BY `weigh` DESC [ RunTime:0.000071s ]
[ SQL ] SHOW COLUMNS FROM `fa_regcap` [ RunTime:0.000243s ]
[ SQL ] SELECT * FROM `fa_regcap` WHERE `status` = 'normal' ORDER BY `weigh` DESC [ RunTime:0.000075s ]
[ SQL ] SHOW COLUMNS FROM `fa_taxnat` [ RunTime:0.000197s ]
[ SQL ] SELECT * FROM `fa_taxnat` WHERE `status` = 'normal' ORDER BY `weigh` DESC [ RunTime:0.000070s ]
[ SQL ] SELECT * FROM `fa_industry` WHERE `status` = 'normal' ORDER BY `weigh` DESC LIMIT 6 [ RunTime:0.000067s ]
[ SQL ] SHOW COLUMNS FROM `fa_buyzizhi` [ RunTime:0.000214s ]
[ SQL ] SELECT * FROM `fa_buyzizhi` WHERE `status` = 'normal' LIMIT 6 [ RunTime:0.000069s ]
[ SQL ] SELECT * FROM `fa_shangbiaocate` WHERE `status` = 'normal' ORDER BY `code` ASC LIMIT 6 [ RunTime:0.000070s ]
[ SQL ] SELECT * FROM `fa_service` WHERE `pid` = 0 AND `status` = 'normal' ORDER BY `weigh` DESC [ RunTime:0.000071s ]
[ SQL ] SELECT * FROM `fa_shangbiaocate` WHERE `status` = 'normal' ORDER BY `code` ASC LIMIT 18 [ RunTime:0.000077s ]
[ SQL ] SHOW COLUMNS FROM `fa_shangbiaotype` [ RunTime:0.000283s ]
[ SQL ] SELECT * FROM `fa_shangbiaotype` WHERE `status` = 'normal' ORDER BY `id` ASC [ RunTime:0.000083s ]
[ SQL ] SHOW COLUMNS FROM `fa_shangbiaolength` [ RunTime:0.000277s ]
[ SQL ] SELECT * FROM `fa_shangbiaolength` WHERE `status` = 'normal' ORDER BY `id` ASC [ RunTime:0.000100s ]
[ SQL ] SHOW COLUMNS FROM `fa_shangbiaopricerange` [ RunTime:0.000214s ]
[ SQL ] SELECT * FROM `fa_shangbiaopricerange` WHERE `status` = 'normal' ORDER BY `id` ASC [ RunTime:0.000078s ]
[ SQL ] SHOW COLUMNS FROM `fa_shangbiaoregyear` [ RunTime:0.000198s ]
[ SQL ] SELECT * FROM `fa_shangbiaoregyear` WHERE `status` = 'normal' ORDER BY `id` ASC [ RunTime:0.000086s ]
[ SQL ] SELECT * FROM `fa_shangbiaopricerange` WHERE `status` = 'normal' ORDER BY `id` ASC LIMIT 6 [ RunTime:0.000073s ]
[ SQL ] SHOW COLUMNS FROM `fa_blogroll` [ RunTime:0.000202s ]
[ SQL ] SELECT * FROM `fa_blogroll` [ RunTime:0.000070s ]
[ SQL ] SHOW COLUMNS FROM `fa_newscate` [ RunTime:0.000224s ]
[ SQL ] SELECT * FROM `fa_newscate` WHERE `status` = 'normal' ORDER BY `weigh` DESC [ RunTime:0.000077s ]
[ SQL ] SHOW COLUMNS FROM `fa_news` [ RunTime:0.000273s ]
[ SQL ] SELECT COUNT(*) AS tp_count FROM `fa_news` WHERE ( `keywords` LIKE '%教育附加费%' OR `title` LIKE '%教育附加费%' OR `description` LIKE '%教育附加费%' OR `content` LIKE '%教育附加费%' ) AND `status` = 'normal' LIMIT 1 [ RunTime:0.053116s ]
[ SQL ] SELECT * FROM `fa_news` WHERE ( `keywords` LIKE '%教育附加费%' OR `title` LIKE '%教育附加费%' OR `description` LIKE '%教育附加费%' OR `content` LIKE '%教育附加费%' ) AND `status` = 'normal' ORDER BY `updatetime` DESC LIMIT 0,10 [ RunTime:0.053029s ]
[ SQL ] SELECT * FROM `fa_news` WHERE ( `keywords` LIKE '%教育附加费%' OR `title` LIKE '%教育附加费%' OR `description` LIKE '%教育附加费%' OR `content` LIKE '%教育附加费%' ) AND `status` = 'normal' ORDER BY `views` DESC LIMIT 7 [ RunTime:0.053156s ]
[ SQL ] SHOW COLUMNS FROM `fa_tags` [ RunTime:0.000443s ]
[ SQL ] SELECT * FROM `fa_tags` WHERE `status` = 'normal' ORDER BY `used` DESC LIMIT 38 [ RunTime:0.000127s ]
[ SQL ] SELECT * FROM `fa_industry` WHERE `id` = 1 LIMIT 1 [ RunTime:0.000134s ]
[ SQL ] SELECT * FROM `fa_area` WHERE `id` = 1532 LIMIT 1 [ RunTime:0.000112s ]
[ SQL ] SELECT * FROM `fa_area` WHERE `id` = 1532 LIMIT 1 [ RunTime:0.000097s ]
[ SQL ] SELECT * FROM `fa_area` WHERE `id` = 1533 LIMIT 1 [ RunTime:0.000101s ]
[ SQL ] SELECT * FROM `fa_area` WHERE `id` = 1532 LIMIT 1 [ RunTime:0.000081s ]
[ SQL ] SELECT * FROM `fa_area` WHERE `id` = 1532 LIMIT 1 [ RunTime:0.000078s ]
[ SQL ] SELECT * FROM `fa_area` WHERE `id` = 1533 LIMIT 1 [ RunTime:0.000077s ]
[ SQL ] SELECT * FROM `fa_industry` WHERE `id` = 2 LIMIT 1 [ RunTime:0.000083s ]
[ SQL ] SELECT * FROM `fa_area` WHERE `id` = 1532 LIMIT 1 [ RunTime:0.000090s ]
[ SQL ] SELECT * FROM `fa_area` WHERE `id` = 1532 LIMIT 1 [ RunTime:0.000092s ]
[ SQL ] SELECT * FROM `fa_area` WHERE `id` = 1533 LIMIT 1 [ RunTime:0.000078s ]
[ SQL ] SELECT * FROM `fa_area` WHERE `id` = 1532 LIMIT 1 [ RunTime:0.000078s ]
[ SQL ] SELECT * FROM `fa_area` WHERE `id` = 1532 LIMIT 1 [ RunTime:0.000075s ]
[ SQL ] SELECT * FROM `fa_area` WHERE `id` = 1533 LIMIT 1 [ RunTime:0.000076s ]
[ SQL ] SELECT * FROM `fa_area` WHERE `id` = 1532 LIMIT 1 [ RunTime:0.000106s ]
[ SQL ] SELECT * FROM `fa_area` WHERE `id` = 1532 LIMIT 1 [ RunTime:0.000082s ]
[ SQL ] SELECT * FROM `fa_area` WHERE `id` = 1533 LIMIT 1 [ RunTime:0.000079s ]
[ SQL ] SELECT * FROM `fa_area` WHERE `id` = 1532 LIMIT 1 [ RunTime:0.000079s ]
[ SQL ] SELECT * FROM `fa_area` WHERE `id` = 1532 LIMIT 1 [ RunTime:0.000076s ]
[ SQL ] SELECT * FROM `fa_area` WHERE `id` = 1533 LIMIT 1 [ RunTime:0.000076s ]
[ SQL ] SELECT * FROM `fa_shangbiaocate` WHERE `id` = 3 LIMIT 1 [ RunTime:0.000101s ]
[ SQL ] SELECT * FROM `fa_shangbiaotype` WHERE `id` = 1 LIMIT 1 [ RunTime:0.000082s ]
[ SQL ] SELECT * FROM `fa_shangbiaocate` WHERE `id` = 14 LIMIT 1 [ RunTime:0.000082s ]
[ SQL ] SELECT * FROM `fa_shangbiaotype` WHERE `id` = 1 LIMIT 1 [ RunTime:0.000078s ]

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