Small-scale taxpayer
Second, the policy content
From March 1 day to March 1 day, 2020, 20265438+February 3 1 day, small-scale taxpayers of value-added tax will collect taxable sales income at the rate of 3%, and the value-added tax will be collected at the reduced rate of 1%; The withholding rate is 3%, and the withholding value-added tax is reduced by 1%. Among them, from March 1 day, 2020 to March1day, 2026, for small-scale taxpayers of value-added tax in Hubei Province, the taxable sales income with a collection rate of 3% shall be exempted from value-added tax; VAT prepayment with 3% withholding rate shall be applied, and VAT prepayment shall be suspended.
Third, the operation process
1. Enjoy life
Taxpayers can enjoy preferential treatment by filling in the declaration form according to the regulations when filing VAT tax returns.
2. Processing channels
It can be handled through the tax service office (office) and the electronic tax bureau. The specific location and website can be found in the "tax service" column of the website of the tax bureaus of all provinces (autonomous regions, municipalities directly under the central government and cities under separate state planning).
3. Reporting requirements
Small-scale taxpayers should declare to enjoy the above preferential policies. Among them, the sales reduced by 1% shall be filled in the corresponding columns of VAT and Surcharge (applicable to small-scale taxpayers) and Sales excluding VAT (3% levy rate), and the corresponding VAT taxable amount reduced shall be calculated as 2% of the sales and the VAT and Surcharge Declaration (applicable to small-scale taxpayers) shall be filled in.
Sales = sales including tax /( 1+ 1%)
Legal basis: Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on the VAT policy of supporting individual industrial and commercial households to return to work. Except Hubei Province, small-scale VAT taxpayers in other provinces, autonomous regions and municipalities directly under the Central Government collect taxable sales income at the rate of 3%, and collect VAT at the reduced rate of 1%; The withholding rate is 3%, and the withholding value-added tax is reduced by 1%.