The State Administration of Taxation notified small-scale taxpayers that the 3% tax rate and the VAT exemption of RMB 450,000 will be temporarily postponed. However, the new policy has not yet been released, so you can continue to enjoy it.

Recently, a picture has been circulated in the circle of friends that the 3% tax rate for small-scale taxpayers and the VAT exemption of RMB 450,000 in 2023 have been temporarily postponed. Many people want to know about the phased exemption of small-scale value-added tax in 2023. Will the tax continue?

Therefore, the editor of New Tax Network consulted Shenzhen Taxation. The consultant said that the State Administration of Taxation notified small-scale taxpayers that the 3% tax rate and the 450,000 VAT exemption policy will continue to be temporarily postponed, but the new policy It hasn’t been released yet, so just continue to enjoy it for now.

At the same time, Xinshui.com learned from a provincial tax bureau that in accordance with the spirit of the online meeting of the Goods and Labor Services Tax Department of the General Administration on December 27, some value-added tax preferential policies that expire on December 31, 2022 will be implemented. Unify external publicity and responses according to the "temporary extension of implementation".

Policies that are temporarily extended:

1. Small-scale taxpayers are exempt from VAT on sales with a 3% tax rate;

2. Monthly sales Small-scale VAT taxpayers with a value of less than 150,000 yuan (inclusive) are exempt from VAT;

3. Taxpayers’ income from providing express collection and delivery services of necessary daily supplies for residents is exempt from VAT;< /p>

4. Additional value-added tax deduction policy for production and daily service industries;