According to the document, the policy is applicable to all small-scale VAT taxpayers, whether enterprises or individual industrial and commercial households, as long as they belong to small-scale taxpayers, they can enjoy the preferential VAT policies to support the resumption of work.
2. I am an individual industrial and commercial household engaged in the retail of medical protection products in Huanggang City, Hubei Province, and I am a small-scale VAT taxpayer who declares monthly. According to the current sales situation, my sales in March 2020 may reach150,000 yuan, all of which are the income from the sales of medical protection products, and no special VAT invoice (hereinafter referred to as "special invoice") will be issued for related businesses. Can I enjoy the tax-free policy for my sales in March?
A: You can enjoy it. Announcement of the Ministry of Finance and the State Administration of Taxation on the VAT Policy of Supporting Individual Industrial and Commercial Households to Return to Work (No.13, 2020) stipulates that from March 1 day to May 3 1 day, small-scale taxpayers in Hubei Province will be exempted from VAT. You are a small-scale VAT taxpayer who declares monthly in Hubei Province. You can enjoy the VAT exemption policy if you obtain taxable sales income with a 3% levy rate from March 1 day to May 3 1 day, 2020.
3. Our company is a small-scale VAT taxpayer who is engaged in the retail of disposable gloves and other sanitary products in Shiyan City, Hubei Province. Due to the epidemic situation, the sales of disposable gloves in our company surged. In 2020, the tax-included sales in 1 month and February were 80,000 yuan and150,000 yuan respectively. It is estimated that the sales in March will exceed 200,000 yuan, all of which are the income from the sales of sanitary products, and no special invoices will be issued for related businesses. How does our company calculate and pay the value-added tax for the first quarter?
A: The Announcement of the Ministry of Finance and the State Administration of Taxation on the VAT Policy of Supporting Individual Industrial and Commercial Households to Return to Work (No.13, 2020) stipulates that from March 1 day to May 3 1 day, small-scale taxpayers in Hubei Province will be exempted from VAT. Article 1 of the Notice of the Ministry of Finance and the State Administration of Taxation on Implementing the Inclusive Tax Reduction and Exemption Policy for Small and Micro Enterprises (Caishui [20 19]13) and Article 1 of the Announcement of State Taxation Administration of The People's Republic of China on the Administration of Small-scale Taxpayers Exempting from VAT (No.4 in 2019) stipulate that small-scale taxpayers have taxable sales of VAT. If the total monthly sales do not exceed 1 00000 yuan (if 1 quarter is the tax period, the quarterly sales do not exceed 300000 yuan), the value-added tax shall be exempted.
Your company is a small-scale VAT taxpayer declared quarterly in Hubei Province, and the total sales revenue in March1-2020 exceeds 300,000 yuan, so the sales in February/kloc-0 cannot enjoy the VAT exemption policy for small-scale taxpayers whose quarterly sales are less than 300,000 yuan, and the tax should be calculated and paid at the rate of 3%. However, the taxable sales income obtained in March 2020, which is subject to the 3% levy rate, can enjoy tax exemption in accordance with the value-added tax policy of returning to work. That is, the value-added tax payable by your company 1 quarter is: (80000+150000) ÷ (1+3%) × 3% = 6699.03 yuan.
4. I am an individual industrial and commercial household engaged in clothing retail business in Jiangsu Province, and I am a small-scale VAT taxpayer who declares quarterly. In 2020 1 month, I sold 200,000 yuan of goods, but I stopped selling goods in February due to the epidemic. It is estimated that I will sell 50,000 yuan of goods and 500,000 yuan of real estate in March, and no special invoices have been issued for related businesses. How should I calculate and pay VAT in the first quarter?
A: Article 1 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 [20 19]13) and Article 1 of the Announcement of State Taxation Administration of The People's Republic of China on the Administration of Small-scale Taxpayers Exempting from VAT (No.4 of 2019) clearly indicate that small-scale taxpayers have taxable sales of VAT. If the total monthly sales do not exceed 1 00000 yuan (if 1 quarter is the tax period, the quarterly sales do not exceed 300000 yuan), the value-added tax shall be exempted; Small-scale taxpayers engaged in VAT taxable sales, and their total monthly sales exceeded100,000 yuan, but did not exceed100,000 yuan after deducting the sales of real estate in this period. The sales of goods, services and intangible assets obtained by them are exempt from VAT.
Your sales in the first quarter totaled 750,000 yuan, but after deducting the real estate sales of 500,000 yuan, the sales of goods were 250,000 yuan, which did not exceed the quarterly tax-free sales standard of small-scale taxpayers. Therefore, the sales of goods of 250,000 yuan can enjoy the VAT exemption policy.
Announcement of the Ministry of Finance and the State Administration of Taxation on the VAT Policy of Supporting Individual Industrial and Commercial Households to Resume Work (No.13, 2020) stipulates that from March 1 day to May 3 1 day, except Hubei Province, the small-scale taxpayers of other provinces, autonomous regions and municipalities directly under the Central Government will apply the taxable sales income at the rate of 3%. The 5% levy rate is applicable to the sale of real estate, and the policy of reducing the levy rate of 1% is not applicable. Therefore, the 500,000 yuan you got from selling real estate in the first quarter needs to be calculated and paid VAT according to the current policy of selling real estate.
5. Our company is a small-scale construction enterprise in Yueyang, Hunan Province, and belongs to a small-scale taxpayer of value-added tax. It mainly carries out construction business in Hunan and Hubei. Can our company enjoy the new preferential VAT policy of supporting the resumption of work?
A: You can enjoy it. Announcement of the Ministry of Finance and the State Administration of Taxation on the VAT Policy of Supporting Individual Industrial and Commercial Households to Resume Work (No.13, 2020) stipulates that from March 1 day to May 3 1 day, except Hubei Province, the small-scale taxpayers of other provinces, autonomous regions and municipalities directly under the Central Government will apply the taxable sales income at the rate of 3%. For the prepaid VAT items with 3% levy rate, the prepaid VAT shall be reduced by 1% withholding rate.
Therefore, from March 1 day, 2020 to May, 3 1 day, 2020, your company provides construction services, and the sales amount is the balance of the total price and extra-price expenses obtained after deducting the subcontracting payment, and the value-added tax is levied at the reduced rate of 1%; In case of construction services that need to pay VAT in advance, the tax shall be paid in advance at a reduced rate of 1%.
6. Our company is a small-scale labor dispatch company in Beijing, belonging to a small-scale VAT taxpayer. Previously, our company chose to pay VAT with a difference of 5%. Excuse me, is the preferential VAT policy for supporting the resumption of work applicable to our company after it is introduced?
A: Article 1 of the Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance, on Further Defining and Comprehensively Pushing Forward the Policies on Labor Dispatch Services and Toll Deduction of Toll Roads in the Pilot Project of VAT Reform (Cai Shui [2016] No.47) stipulates that small-scale taxpayers provide labor dispatch services, with the total price and extra-price expenses obtained as sales, and the value-added tax is calculated and paid at the rate of 3% according to the simple tax calculation method; You can also choose to pay tax by the difference, so that the total price and extra-price expenses obtained, after deducting the wages and benefits paid by the employer to the dispatched employees and the balance after handling social insurance and housing accumulation fund for them, are regarded as sales, and the value-added tax is calculated and paid at the rate of 5% according to the simple tax calculation method.
Announcement of the Ministry of Finance and the State Administration of Taxation on the VAT Policy of Supporting Individual Industrial and Commercial Households to Resume Work (No.13, 2020) stipulates that from March 1 day to May 3 1 day, except Hubei Province, the small-scale taxpayers of other provinces, autonomous regions and municipalities directly under the Central Government will apply the taxable sales income at the rate of 3%.
Therefore, from March 2020 1 day to May 3, 20201day, your company can choose to take all the price and extra-price expenses obtained as the sales amount, and calculate and pay the value-added tax according to the simple tax calculation method at a reduced rate of 1%; You can also choose to pay tax by the difference, so that the total price and extra-price expenses obtained, after deducting the wages and benefits paid by the employer to the dispatched employees and the balance after handling social insurance and housing accumulation fund for them, are regarded as sales, and the value-added tax is calculated and paid at the rate of 5% according to the simple tax calculation method.
7. I am a truck driver and have registered as a small-scale taxpayer in Xuzhou, Jiangsu. As I am a national business with orders, I need to apply to the tax authorities in different places (including Hubei Province) to issue special invoices and pay taxes. Excuse me, after the introduction of the preferential value-added tax policy to support the resumption of work, will it have any impact on my application for invoicing and tax payment?
A: According to Article 3 of the Measures for the Administration of Small-scale Taxpayers in the Freight Transport Industry (State Taxation Administration of The People's Republic of China Announcement No.55 of 20 17, revised No.318 and No.45 of 20 19 of State Taxation Administration of The People's Republic of China Announcement), small-scale taxpayers provide roads or inland rivers in China. If it is necessary to issue a special invoice, you can apply to the tax authorities for issuing a special invoice at any place where the tax is registered, where the goods are shipped, where the goods arrive or where the transportation business is contracted (including the location of the Internet logistics platform), and pay the value-added tax to the tax authorities in full according to the tax amount indicated on the special invoice.
Announcement of the Ministry of Finance and the State Administration of Taxation on the VAT Policy of Supporting Individual Industrial and Commercial Households to Resume Work (No.13, 2020) stipulates that from March 1 day to May 3 1 day, except Hubei Province, the small-scale taxpayers of other provinces, autonomous regions and municipalities directly under the Central Government will apply the taxable sales income at the rate of 3%.
Therefore, from March 1 day to May 3 1 day, 2020, the income obtained by providing road freight transport services with the original 3% levy rate can be reduced by 1% levy rate. If you need to open a special invoice for road freight transportation services, you can apply to the tax authorities for a special invoice with a collection rate of 1% at any place where the tax is registered, the goods are shipped, the goods arrive or the transportation business is contracted (including the location of the Internet logistics platform), and pay the value-added tax to the tax authorities in full according to the tax amount indicated on the special invoice. In particular, your tax registration place is in Xuzhou, Jiangsu Province, and you are not a small-scale taxpayer in Hubei Province. Therefore, when you apply to the relevant tax authorities in Hubei Province for issuing special invoices to pay value-added tax, you can only enjoy the policy of collecting value-added tax at a reduced rate of 1%.
8. I am an individual industrial and commercial household engaged in cosmetics wholesale business in Liaoning Province, and I am a small-scale VAT taxpayer who declares on a monthly basis. Assuming that the income from selling goods in March 2020 is 200,000 yuan, according to the preferential policy of supporting the resumption of work, after I enjoy the policy of collecting VAT at a reduced rate of 1%, how should I issue a VAT invoice?
A: Article 1 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 (Caishui [2019]13) stipulates that small-scale taxpayers with monthly sales of less than100000 yuan (inclusive) shall be exempted from VAT. As you are a small-scale VAT taxpayer who declares monthly, your sales in March exceeded100000 yuan, so you can't enjoy the VAT exemption policy for small-scale taxpayers.
Announcement of the Ministry of Finance and the State Administration of Taxation on the VAT Policy of Supporting Individual Industrial and Commercial Households to Resume Work (No.13, 2020) stipulates that from March 1 day to May 3 1 day, except Hubei Province, the small-scale taxpayers of other provinces, autonomous regions and municipalities directly under the Central Government will apply the taxable sales income at the rate of 3%. Article 1 of the Announcement of State Taxation Administration of The People's Republic of China on Supporting Individual Industrial and Commercial Households to Resume Work and Other Tax Collection and Management Matters (No.5, 2020) stipulates that small-scale VAT taxpayers obtain taxable sales income, and the tax obligation occurs from March 1 day to May 3 1 day, 2020. If VAT is levied at a reduced rate of 1%, it shall be levied according to1day.
Therefore, you can apply the policy of collecting VAT at a reduced rate of 1% for the income you earned from selling goods in March, and issue VAT invoices at a reduced rate of 1%, including special invoices and ordinary invoices.
9. Our company is a small manufacturing enterprise in Wuhan, Hubei Province, and belongs to small-scale VAT taxpayers who declare on a quarterly basis. The quarterly sales are usually around1000000, so we can enjoy the preferential policy of exempting small-scale taxpayers in Hubei Province from VAT in this policy of supporting the resumption of work. However, because most of us do supporting production for some large enterprises, downstream enterprises will ask us to issue special invoices because of the demand for deduction. Excuse me, can we give up tax exemption and issue a special invoice?
A: The Announcement of the Ministry of Finance and the State Administration of Taxation on the VAT Policy of Supporting Individual Industrial and Commercial Households to Return to Work (No.13, 2020) stipulates that from March 1 day to May 3 1 day, small-scale taxpayers in Hubei Province will be exempted from VAT. Enjoy the preferential exemption from value-added tax, can not issue special invoices, only ordinary invoices. The Detailed Rules for the Implementation of the Provisional Regulations on Value-added Tax and the Measures for the Implementation of the Pilot Project of Changing Business Tax to Value-added Tax stipulate that taxpayers who are subject to the provisions of tax exemption or reduction may give up the tax exemption or reduction and pay value-added tax in accordance with the provisions. After waiving tax exemption or reduction, special invoices can be issued according to the applicable tax rate or collection rate.
Therefore, your company can enjoy tax exemption in accordance with the policy of supporting the resumption of work; You can also give up tax exemption, declare and pay taxes at the rate of 3% and issue special invoices.
10. Our company is a motorcycle parts manufacturer in Jiangsu Province, and belongs to a small-scale VAT taxpayer who declares monthly. The monthly sales volume is usually around 200,000, so we can enjoy the preferential policy of reducing VAT in this policy of supporting the resumption of work. However, due to the long-term contract signed between our company and our customers, it is agreed in the contract to provide 3% special invoices for the buyer to deduct taxes. Can we give up tax reduction and still issue special invoices at the rate of 3%?
A: The Announcement of the Ministry of Finance and the State Administration of Taxation on the Value-added Tax Policy for Supporting Individual Industrial and Commercial Households to Resume Work (No.13, 2020) stipulates that from March 1 day to May 3 1 day, except Hubei Province, the small-scale taxpayers of other provinces, autonomous regions and municipalities directly under the Central Government will be subject to the 3% collection rate. The Detailed Rules for the Implementation of the Provisional Regulations on Value-added Tax and the Measures for the Implementation of the Pilot Project of Changing Business Tax to Value-added Tax stipulate that taxpayers who are subject to the provisions of tax exemption or reduction may give up the tax exemption or reduction and pay value-added tax in accordance with the provisions. After waiving tax exemption or reduction, special invoices can be issued according to the applicable tax rate or collection rate.
Therefore, if your company obtains taxable sales income with 3% levy rate, it can enjoy the preferential treatment of reducing the levy rate of 1% in accordance with the policy of supporting the resumption of work, and issue special invoices at the levy rate of 1%; You can also give up tax reduction, declare and pay taxes at the rate of 3% and issue a special invoice at the rate of 3%.
1 1. I run a convenience store in Wuhan, Hubei Province, and I am a small-scale VAT taxpayer who declares quarterly. In 2020, the sales in 1 month and February were 90,000 yuan and 50,000 yuan respectively, and the estimated sales in March were 60,000 yuan. How should I declare it in the first quarter?
A: The Announcement of the Ministry of Finance and the State Administration of Taxation on the VAT Policy of Supporting Individual Industrial and Commercial Households to Return to Work (No.13, 2020) stipulates that from March 1 day to May 3 1 day, small-scale taxpayers in Hubei Province will be exempted from VAT. Article 1 of the Notice of the Ministry of Finance and the State Administration of Taxation on Implementing the Inclusive Tax Reduction and Exemption Policy for Small and Micro Enterprises (Caishui [20 19]13) and Article 1 of the Announcement of State Taxation Administration of The People's Republic of China on the Administration of Small-scale Taxpayers Exempting from VAT (No.4 in 2019) stipulate that small-scale taxpayers have taxable sales of VAT. If the total monthly sales do not exceed 1 00000 yuan (if 1 quarter is the tax period, the quarterly sales do not exceed 300000 yuan), the value-added tax shall be exempted.
According to the information you provided, the total sales of convenience stores in the first quarter is expected to be around 200,000 yuan, so you can apply the VAT exemption policy for small-scale taxpayers whose quarterly sales do not exceed 300,000 yuan. When handling the first quarter VAT tax return, fill in the sales amount in column 10 of the VAT tax return (applicable to small-scale taxpayers) "Duty-free sales amount of small and micro enterprises" (if the convenience store is registered as individual industrial and commercial households, it should be filled in column 1 1). If there are no other tax-free items in the convenience store, there is no need to fill in ".