Tianjin cross-regional construction service monthly special ticket does not exceed 65,438+10,000, do you need to pay taxes in advance?

No need. According to the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on the Collection and Management Policy of Small-scale VAT Taxpayers (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China AnnouncementNo. 1, 2023), the monthly sales of small-scale taxpayers who should pay VAT in advance according to the current regulations do not exceed 654.38 million yuan (1 quarter is 1 tax period), and the quarterly sales do not exceed 300,000 yuan.

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