In accordance with the provisions of the Notice of the Ministry of Finance and the State Administration of Taxation on Implementing the Inclusive Tax Relief Policy for Small and Micro Enterprises (Cai Shui [2019]13), some issues concerning the collection and management of small-scale taxpayers whose monthly sales amount is less than100000 yuan (inclusive) are hereby announced as follows:
1. Small-scale taxpayers engaged in VAT taxable sales, whose total monthly sales did not exceed 1 00000 yuan (if 1 quarter is the tax period, the quarterly sales did not exceed 300000 yuan, the same below), shall be exempted from VAT.
Small-scale taxpayers engaged in taxable sales of value-added tax, whose total monthly sales exceeded100000 yuan, but did not exceed100000 yuan after deducting the sales of real estate in this period, shall be exempted from value-added tax.
II. Small-scale taxpayers who are subject to the VAT differential taxation policy shall determine whether they can enjoy the VAT exemption policy stipulated in this announcement based on the sales after the differential.
The relevant column of "Duty-free sales" in the VAT Tax Return (applicable to small-scale taxpayers), and the sales after filling in the difference.
Iii. Small-scale taxpayers who pay taxes with a fixed term can choose 1 month or 1 quarter as the tax term, and once they choose, they cannot change it within one fiscal year.
4. Other individuals mentioned in Article 9 of the Detailed Rules for the Implementation of the Provisional Regulations on Value-added Tax of the People's Republic of China can share the rental income obtained by renting real estate in the form of one-off rent, and the monthly rental income after sharing can not exceed100,000 yuan, which is exempt from value-added tax.
5. For general taxpayers whose cumulative sales have not exceeded 5 million yuan for 12 months (taking 1 month as 1 tax period) or for four consecutive quarters (taking 1 quarter as 1 tax period) before the registration date, in 2022/.
Other matters concerning the general taxpayer's registration as a small-scale taxpayer shall be in accordance with the Announcement of State Taxation Administration of The People's Republic of China on Several Issues concerning the Unification of Small-scale Taxpayer Standards (State Taxation Administration of The People's Republic of China Announcement No.20 18) and the Announcement of State Taxation Administration of The People's Republic of China on the Unification of Small-scale Taxpayer Standards on Export Tax Refund (Exemption) (State Taxation Administration of The People's Republic of China Announcement No.2018).
6. Small-scale taxpayers who should pay VAT in advance according to the current regulations, if their monthly sales in the prepayment place do not exceed100000 yuan, do not need to pay the tax in advance in the current period. Those who paid the tax in advance before the issuance of this announcement may apply to the competent tax authorities in the prepayment place for refund.
Seven, small-scale taxpayers in the units and individual industrial and commercial households to sell real estate, should be based on the tax period, Article 6 of this announcement and other existing policies and regulations to determine whether to advance the value-added tax; Other individuals selling real estate will continue to be exempted from value-added tax in accordance with existing regulations.
8. If the monthly sales of small-scale taxpayers do not exceed100000 yuan, the tax paid in the current period due to the issuance of special VAT invoices can be applied to the competent tax authorities for refund after all the special VAT invoices are recovered repeatedly or special red-ink invoices are issued according to regulations.
Nine, small-scale taxpayers in 2022 1 month sales did not exceed 1 00000 yuan (with 1 quarter as1tax period, the sales in the first quarter of 2022 did not exceed 300000 yuan), but the tax paid for issuing ordinary invoices on behalf of the current period can be applied to the competent tax authorities when handling tax returns.