From March 1 day to May 3 1 day, 2020, small-scale taxpayers in Tianjin are exempt from tax.
Small-scale taxpayers refer to VAT taxpayers whose annual sales are below a certain standard and their accounting and financial systems are relatively immature. Immature accounting system means that the output tax, tax payable and input tax of value-added tax cannot be calculated effectively. Non-enterprise units and related enterprises that do not pay taxes regularly can usually choose to become small-scale taxpayers.
Taxpayers other than large-scale taxpayers shall register with the competent tax authorities. Small-scale taxpayers with sound accounting and accurate tax payment information may register with the competent tax authorities. For non-small-scale taxpayers, the tax payable shall be calculated in accordance with the relevant provisions of these regulations.
What is the difference between small-scale VAT taxpayers and ordinary taxpayers?
The differences between small-scale VAT taxpayers and ordinary taxpayers are as follows:
1, VAT general taxpayers can issue 17% VAT invoices when selling goods. You can get a special VAT invoice of 17% or 3% when purchasing goods, and pay VAT according to the difference between output tax and input tax, with relatively low tax burden;
2. Small-scale taxpayers can only entrust the tax authorities to issue 3% VAT invoices when selling goods, and the VAT invoices obtained by purchasing goods shall not be deducted. When paying VAT, the tax is calculated at the simple tax rate of 3% of sales revenue.
Legal basis:
Provisional regulations on value-added tax
1. Article 29 Other individuals whose annual taxable sales exceed the standard of small-scale taxpayers shall pay taxes according to small-scale taxpayers.
2. Twelfth small-scale taxpayers' VAT rate is 3%, unless otherwise stipulated by the State Council.
In short, in 2022, the number of special votes for small-scale taxpayers will be three points, namely the tax rate of 3%.