企业30万以下免增值税税城建税填哪个代码
小规模纳税人季度收入低于30万免征增值税，增值税免征了，那与增值税对应的城建税也是免征的。城建税免征的代码就是月度收入低于10万，季度低于30万免征增值税的那个代码。免征的城建税就不需要做计提分录了，而不是先计提然后再结转到营业外收入。
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