Announcement on the collection and management of policies such as tax reduction and exemption for small-scale VAT taxpayers

According to the Announcement of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Defining the Tax Reduction and Exemption Policy for Small-scale VAT Taxpayers (No.1 2023, hereinafter referred to as Announcement No.65438 of 20 13), 1), the relevant collection and management matters are hereby announced as follows:

1. If the total monthly sales of small-scale VAT taxpayers (hereinafter referred to as small-scale taxpayers) does not exceed 6,543,800 yuan, they will be exempted from VAT (if 654.38+ 0 quarters are 654.38+0 tax periods, the quarterly sales will not exceed 300,000 yuan, the same below).

Small-scale taxpayers engaged in taxable sales of value-added tax, whose total monthly sales amount exceeds 654.38+10,000 yuan, but less than 654.38+10,000 yuan after deducting the sales of real estate in this period, shall be exempted from value-added tax on their sales of goods, services and intangible assets.

2. Small-scale taxpayers who apply the differential VAT tax policy shall determine whether they can enjoy the VAT exemption policy stipulated in Article 1 of AnnouncementNo. 1. 1 Sales based on price difference.

"VAT and additional tax returns (small-scale taxpayers)" in the "tax-free sales" related column, fill in the difference after the sales.

3. The rental income of other individuals mentioned in Article 9 of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value-added Tax may be shared equally during the corresponding lease period. If the monthly rental income after sharing does not exceed 654.38 million yuan, it will be exempted from value-added tax.

Four, small-scale taxpayers to obtain taxable sales income, applicable to the announcementNo. 1 exemption from value-added tax policy. 1, taxpayers can choose to give up tax exemption and issue special VAT invoices for sales revenue.

5. Taxable sales income obtained by small-scale taxpayers shall be subject to the reduced tax rate of 1% as stipulated in Article 2 of Announcement No.65438, and VAT invoices shall be issued at the tax rate of 1%. Taxpayers can choose to give up tax reduction and issue a special VAT invoice for this sales income.

Six, small-scale taxpayers to obtain taxable sales income, tax obligations occurred before 65438+February 3, 20221day and have issued VAT invoices, such as sales discounts, suspension or return. , need to issue red-ink invoices, red-ink invoices or tax-free red-ink invoices corresponding to the collection rate should be issued; If there is an error in invoicing and it needs to be reissued, a red-ink invoice corresponding to the collection rate or a tax-free red-ink invoice shall be issued, and then a correct blue-ink invoice shall be reissued.

Seven, small-scale taxpayers VAT taxable sales behavior, the total sales in the month did not exceed 6.5438+million yuan, exempt from VAT sales and other items should fill in the "VAT and additional taxes and fees declaration form" (applicable to small-scale taxpayers), "small and micro enterprises tax-free sales" or "sales below the threshold" related columns; The sales amount of VAT reduced according to the tax rate of 1% shall be filled in the corresponding columns of VAT and Additional Tax Declaration Form (applicable to small-scale taxpayers) and VAT Sales Excluding Tax (3% levy rate), and the corresponding reduced VAT taxable amount shall be calculated as 2% of the sales amount, and filled in VAT and Additional Tax Declaration Form (applicable to small-scale taxpayers) and Reduced Taxable Amount in the Current Period.

Eight, according to the fixed period of small-scale taxpayers can choose to 1 month or 1 quarter as the tax period, once selected, it shall not be changed within one fiscal year.

Nine, according to the current regulations, small-scale taxpayers who should pay value-added tax in advance, where the monthly sales of prepaid places do not exceed 654.38 million yuan, do not need to pay value-added tax in advance in the current period. If the monthly sales of the prepaid place exceeds 6,543,800 yuan, 3% withholding rate shall be applied to the VAT prepayment, and the VAT prepayment shall be reduced by 654.38+ 0% withholding rate.

Ten, small-scale taxpayers in the units and individual industrial and commercial households to sell real estate, should be based on the tax payment period, Article 9 of this announcement and other existing policies and regulations to determine whether to advance the value-added tax; Other individuals selling real estate shall continue to be exempted from value-added tax in accordance with the existing regulations.

1 1. Producer service taxpayers who meet the requirements announced by the Ministry of Finance, The Notice of the State Administration of Taxation and the General Administration of Customs on Deepening the Reform of Value-added Tax (No.39 of 20 19) and the announcement of 1 shall be submitted through the Electronic Taxation Bureau or the Tax Service Department to explain the application of the 5% plus deduction policy (see Annex 1), which is in line with the Announcement of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Defining the Value-added Tax Deduction Policy for Life Services (20/KLOC-). And 1 as required by Announcement No.,taxpayers in the life service industry shall submit an application for 10% deduction policy through the Electronic Taxation Bureau or the Tax Service Department when the application of 10% deduction policy is confirmed for the first time in the year.

12. Other tax collection and management matters to which the taxpayer applies the policy of additional deduction shall be implemented in accordance with the relevant provisions of Article 2 of the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on the Collection and Management of Value-added Tax on Domestic Passenger Transport Services (No.3120 19).

XIII. Taxpayers meet the requirements of Announcement No.4 1 to apply for tax deduction or refund. If the buyer has issued a special VAT invoice, it should first recover the special VAT invoice.

Fourteen This announcement shall come into force on June 65438+ 10/day, 2023. Announcement on Deepening the Reform of Value-added Tax in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) (No.14, No.20 19) and Article 8 of its annex, Statement on the Application of Withholding Deduction Policy, and Article 1 of Announcement on the Management of Value-added Tax Invoices in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) (No.20 19) and its annex, Application15. Articles 1 to 5 of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement on Supporting Individual Industrial and Commercial Households to Return to Work (No.5, 2020), Articles 1, 2 and 3 of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement on Exemption of Small-scale Taxpayers from Value-added Tax (No.2021) and Announcement of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China on Exemption of Small-scale Taxpayers from Value-added Tax (No.6, 2022) shall be abolished at the same time.

It is hereby announced.