1. According to Article 1 of the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on the Number of Tax Declarations of Reasonable Degenerate Taxpayers (State Taxation Administration of The People's Republic of China Announcement No.6, 20 16), small-scale VAT taxpayers pay VAT, consumption tax, cultural undertakings construction fee, urban maintenance and construction tax, and educational surcharges with VAT and consumption tax, which are declared quarterly in principle.
2. Taxpayers can apply for invoices only after logging in to the upgraded VAT invoice system during the tax copying period and completing the tax copying and card clearing operation. If they do not do the tax copying and card clearing operation during the non-tax copying period, they can apply for invoices.
3. As of 20 17, 12 and 3 1, small-scale taxpayers who declare value-added tax on a monthly basis can still enjoy the tax preference of exempting small and micro enterprises if their quarterly sales do not exceed 90,000.
4. According to the Provisional Regulations of People's Republic of China (PRC) on Value-added Tax, if a small-scale taxpayer changes the monthly value-added tax return of the previous quarter during the reporting periods of 65438+ 10, April, July and 65438+ 10 each year,
5, small-scale taxpayers should be calculated according to the actual operating period. Small-scale VAT taxpayers whose sales in two months do not exceed 60,000 yuan (including 60,000 yuan) may be exempted from VAT according to regulations. According to the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Adjusting the Administration of General VAT Taxpayers (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China AnnouncementNo. 15No. 18), taxpayers whose annual taxable sales exceed the prescribed standards shall register with the competent tax authorities within 20 working days after the end of the reporting period.
6. According to the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on the Reasonable Decline of Taxpayers' Tax Reporting Times (Announcement No.6 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), 20 16), if a taxpayer requests not to report quarterly, the tax payment period shall be approved by the competent tax authorities according to the tax payable.
Tips: The above contents are for reference only.
Reply time: February 2022-14. Please refer to the latest business changes announced by Ping An Bank in official website.