A: According to the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Continuing to Implement the VAT and Business Tax Policies for Small and Micro Enterprises (Caishui _20 15_96) issued by the Ministry of Finance, "Small-scale taxpayers with monthly sales of 20,000 yuan (inclusive, the same below) to 30,000 yuan are exempt from VAT." The sales of small-scale taxpayers refer to the sales excluding tax, so the tax exemption amount is determined according to the sales excluding tax, that is, 296 1 1 yuan.

Question 2: Small-scale taxpayers can still enjoy tax exemption for quarterly declaration, but it does not exceed 90,000 in one quarter and 30,000 in one month. For example, the sales in the first quarter are 20,000, 40,000 and 20,000 respectively, and the 40,000 in the second month is taxable?

A: Quarterly calculation is based on the total amount, that is, the total amount of three months in a quarter does not exceed 90,000, and all of them are tax-free.

Question 3: after the reform of the camp, small-scale taxpayers have both goods sales and labor services. How to determine whether they are tax-free?

A: According to the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Tax Collection and Management in the Pilot Project of Changing Business Tax to Value-added Tax (State Taxation Administration of The People's Republic of China Announcement No.23, 20 16), the quotas are calculated separately. (Note: Administrators are required to approve taxable sales and taxable services separately)

Question 4: Newly established small-scale taxpayers declare quarterly. For example, they were newly established in February, with sales of 20,000 yuan in February and 50,000 yuan in March. At this time, they declared the first quarter in April, because the sum of February and March did not exceed 90 thousand yuan, so they were tax-free?

A: No tax exemption. According to the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Tax Collection and Management in the Pilot Project of Changing Business Tax to VAT (Announcement No.2016, No.23 of State Taxation Administration of The People's Republic of China), small-scale VAT taxpayers who declare and pay taxes on a quarterly basis can enjoy the sales quota of small and micro enterprises exempted from VAT in the current period according to the actual operating month. That is, because the actual operating period of the enterprise is only two months, the tax exemption amount is 60 thousand yuan, and because the enterprise exceeds 60 thousand yuan, it is not tax exempt.

Question 5: The monthly amount did not exceed 30,000 yuan, but it included the tax paid by issuing special tickets to the tax bureau. Can you find the tax refund of the tax bureau this month?

A: The tax on issuing special tickets cannot be exempted, but can only be paid and cannot be refunded.

How much is the agency bookkeeping? Looking for Mande enterprise service, the company is safe and efficient, and the tax consultant is professional. Mande enterprise service is a one-stop service expert.