"In order to further support the development of small and micro enterprises, the relevant VAT policies are hereby announced as follows:
From April 1 day in 2022 to February 3 1 day in 2022, small-scale taxpayers of value-added tax will be exempted from value-added tax. Prepayment of value-added tax with 3% withholding rate is applicable, and prepayment of value-added tax is suspended. "
Enjoy this offer, there are five points for attention, and the online school summarizes them as follows:
1. If a small-scale VAT taxpayer issues an invoice for the sale of real estate or the lease of real estate at a rate of 5%, it is not entitled to exemption from VAT.
Because the document clearly stipulates: "From April 1 day in 2022 to February 3 1 day in 2022, small-scale taxpayers of value-added tax will be exempted from value-added tax for taxable sales income at a rate of 3%; Prepaid value-added tax items with a 3% withholding rate will be applied, and prepaid value-added tax will be suspended. "
Two, for the general taxpayer to implement simple tax collection rate of 3% issued by the invoice, can not enjoy this discount.
Taxable sales income subject to a 3% levy rate is exempt from VAT, which can only be enjoyed by small-scale VAT taxpayers, but not by ordinary taxpayers who implement simple taxation.
Iii. Taxable income that occurred before March 3 1 day cannot enjoy this policy.
You can only enjoy the tax obligation when it occurs from April 1 day to February 3 1 day. Before the end of March, if the total monthly sales do not exceed 1 50,000 yuan (if 1 quarter is the tax period, the quarterly sales do not exceed 450,000 yuan), the value-added tax shall be exempted.
Four, enjoy the preferential exemption from value-added tax, can not issue a special ticket.
For small-scale taxpayers applying 3% levy rate, taxable sales income shall be exempted from VAT, and tax-free ordinary invoices shall be issued as required. Taxpayers who choose to give up tax exemption and issue special invoices shall issue special invoices with a collection rate of 3%.
Five, the issuance of red-ink invoices, should be issued in accordance with the positive invoice collection rate.
For small-scale taxpayers who have issued VAT invoices before the end of March 2022 and need to issue red-ink invoices in case of sales discount, suspension, return or wrong invoicing, they should issue red-ink invoices according to the original collection rate. That is, if a VAT invoice was issued at the rate of 3% before, a red-ink invoice should be issued at the rate of 3%; If VAT invoices were previously issued at the rate of 1%, red-ink invoices should be issued at the rate of 1%. If a taxpayer needs to re-issue an invoice because of an error in invoicing, it shall re-issue a correct blue invoice after issuing a red invoice.