Small-scale taxpayer
Policy content
From April 1 day in 2022 to February 3 1 day in 2022, small-scale taxpayers of value-added tax shall apply taxable sales income at the rate of 3% and be exempted from value-added tax; VAT prepayment with 3% withholding rate shall be applied, and VAT prepayment shall be suspended.
operating procedure
(A) the way to enjoy
Taxpayers can enjoy preferential treatment by filling in the declaration form according to the regulations when filing VAT tax returns.
(2) Handling channels
It can be handled through the tax service office (office) and the electronic tax bureau. The specific location and website can be found in the "tax service" column of the website of the tax bureaus of all provinces (autonomous regions, municipalities directly under the central government and cities under separate state planning).
(3) Reporting requirements
Small-scale VAT taxpayers have VAT taxable sales, and the total monthly sales amount does not exceed 6,543.8+0.5 million yuan (if 6,543.8+0 quarters is 6,543.8+0 tax periods, the quarterly sales amount does not exceed 450,000 yuan, the same below). Value-added tax and surcharge declaration form (applicable to small-scale taxpayers), "tax-free sales of small and micro enterprises" or "sales have not reached the threshold" and other items should be filled in with sales exempted from value-added tax.
If the total monthly sales amount exceeds 6.5438+0.5 million yuan, the total sales amount exempted from value-added tax and other items shall be filled in the column of "VAT and additional tax declaration form (applicable to small-scale taxpayers)", "Other tax-free sales" and the corresponding column of "VAT reduction and exemption declaration form".
(4) Invoice management
1. Small-scale taxpayers of value-added tax shall be exempted from value-added tax if the taxable sales income is subject to the 3% levy rate, and an ordinary tax-free invoice shall be issued as required. Taxpayers who choose to give up tax exemption and issue special VAT invoices should issue special VAT invoices with a collection rate of 3%.
2. Small-scale taxpayers have a number of taxable behaviors applicable to the 3% levy rate. According to the actual business situation and the deduction requirements of downstream enterprises, some of them enjoy the tax exemption policy, and some of them give up tax exemption and issue special VAT invoices.
3. Small-scale VAT taxpayers have obtained taxable sales income, and their tax obligation occurred before March 3, 20221,and VAT invoices have been issued at the rate of 3% or 1%. In case of sales discount, suspension or return, a red-ink invoice shall be issued according to the corresponding collection rate; If there is an error in invoicing and it needs to be reissued, the red-ink invoice shall be issued according to the corresponding collection rate, and then the correct blue-ink invoice shall be reissued.
Red-ink invoice issuing process: if a paper-based special VAT invoice is issued, the buyer or seller will fill in and upload the red-ink special VAT invoice information table in the VAT invoice management system according to different situations, and the seller will issue a negative output red-ink special VAT invoice in the VAT invoice management system according to the information table automatically audited by the tax authorities. Special electronic invoices for value-added tax shall be issued in accordance with the relevant provisions of the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Relevant Matters Concerning the Implementation of Value-added Tax Electronic Invoices for Newly-established Taxpayers (No.22, 2020).
(5) Relevant regulations
The implementation period of preferential tax policies stipulated in Article 1 of the Announcement of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Continuing to Implement Some Preferential Tax Policies in Response to the Epidemic (202 1 No.7) was extended to March 3, 20221day.