On March 24th, the Ministry of Finance and the State Administration of Taxation jointly issued the Announcement on Exempting Small-scale VAT Taxpayers (hereinafter referred to as the Announcement), which stated that small-scale taxpayers would be exempted from VAT from April 1 day.
In other words, small-scale taxpayers don't need to pay value-added tax for opening general tickets within the policy time, which can be understood as the value-added tax rate of general tickets is 0%, while the tax rate of special tickets is 3%.
That is, from April 1 day, 2022, the tax rate for small-scale taxpayers to issue ordinary invoices will be adjusted from 1% to 0%, while the tax rate for issuing special invoices will be adjusted from 1% to 3%.
In the last few days of March, we are at the critical point of the implementation of the new policy, so we can consider "special tickets will be opened first, and general tickets will be opened slowly".
Term: April 1 day to1February 3 1 day, 2022.
In 2022 1 month/day-March 3 1 day, small-scale taxpayers will be levied at a reduced rate of 3% 1% (pre-levy is also reduced 1%), and if a special ticket is issued at the whole stage,/kloc-0 can be opened. In April, when declaring the first quarter value-added tax, it was also carried out according to the discount of 3% 1%.
On April 1 day-1February 3 1 day, 2022, for a period of ***9 months, small-scale taxpayers of value-added tax shall apply the taxable sales income at the rate of 3%, and shall be exempted from value-added tax (during this period, they shall be paid in advance temporarily). Choose tax-free directly when invoicing. However, from April 1 day, if you open a special ticket, you can't open 1%, only 3%.
In the upcoming April filing period, everyone must pay attention.