2. Small-scale taxpayers engaged in VAT taxable sales, the total monthly sales amount exceeds 6,543.8+0.5 million yuan, but less than 6,543.8+0.5 million yuan after deducting the sales of real estate in this period, the sales income of goods, services and intangible assets obtained by them shall be exempted from VAT.
3. Some individuals rent real estate in the form of one-time rent collection, and the rental income obtained can be shared equally during the lease period corresponding to the rent. If the monthly rental income after apportionment does not exceed 6.5438+0.5 million yuan, small and micro enterprises can enjoy the preferential policy of exemption from value-added tax. Small-scale VAT taxpayers who apply the VAT difference collection policy can determine whether they can enjoy the VAT exemption policy below 6,543,800 yuan+0.5 million yuan according to the sales after the difference.
When will the preferential tax policies end in 2022?
1. The one-time bonus of the whole year will not be incorporated into the salary income of the current month, and the policy of taxation at the monthly conversion rate will be implemented until the end of 2023.
2. If the annual income does not exceed 6,543,800 yuan+0.2 million yuan, or the annual amount of overdue tax does not exceed that of 400 yuan, the policy will continue to be exempted from overdue tax until the end of 2023.
3. The separate taxation policy for equity incentives of listed companies will last until the end of 2022.
The above is the legal knowledge about "Small-scale Taxpayer Tax Preferential Policy 2022" that the lawyer answered for you. The monthly income or sales amount is 6.5438+0.5 million yuan, and the quarterly income is 450,000 yuan. Those who meet the conditions prescribed by law shall be exempted from value-added tax. You got it?
legal ground
Provisional Regulations of People's Republic of China (PRC) Municipality on Value-added Tax
Thirteenth taxpayers other than small-scale taxpayers shall apply to the competent tax authorities for qualification. The specific determination method shall be formulated by the competent tax department of the State Council.