1. From April 20261day to February 3, 20221day, if the monthly sales of small-scale taxpayers are below 15000 (inclusive), the value-added tax shall be exempted. Small-scale taxpayers engaged in VAT taxable sales, the total monthly sales amount exceeds 6,543.8+0.5 million yuan, but after deducting the sales of real estate in the current period, it does not exceed 6,543.8+0.5 million yuan, and the sales of goods, services and intangible assets are exempted from VAT;

2. Small-scale taxpayers who apply the differential taxation policy of value-added tax shall determine whether they can enjoy the tax exemption policy of value-added tax stipulated in this announcement based on the sales after the difference. "VAT tax return (applicable to small-scale taxpayers)" in the "tax-free sales" related column, fill in the difference in sales;

3. For small-scale taxpayers who pay taxes with a fixed term, the tax payment period can be 1 month or 1 quarter. Once they choose, they cannot change it within a fiscal year;

4. For other individuals, the rental income from renting real estate in the form of one-time rent collection can be divided equally during the corresponding lease period. If the monthly rental income after sharing does not exceed 6.5438+0.5 million yuan, the value-added tax shall be exempted;

5. Small-scale taxpayers who should pay VAT in advance according to the current regulations do not need to pay tax in advance in the current period on the premise that the monthly sales realized in the prepayment place does not exceed 6.5438+0.5 million yuan;

6. Small-scale taxpayers selling units and individual industrial and commercial households in real estate shall determine whether to pay VAT in advance according to their tax payment period, Article 5 of this announcement and other current policies; Other individuals selling real estate will continue to be exempted from value-added tax in accordance with the current regulations;

7. Small-scale taxpayers who have used special tax control equipment such as golden tax plate and tax control plate to issue VAT invoices, and whose monthly sales do not exceed 6.5438+0.5 million yuan, can continue to use the existing equipment to issue invoices, or voluntarily redeem tax Ukey invoices from the tax authorities for free.

laws and regulations

Detailed rules for the implementation of the provisional regulations of the people's Republic of China on value-added tax

Article 6 Taxpayers shall separately account for the sales volume of goods and the turnover of non-VAT taxable services in the following mixed sales behaviors, and pay VAT according to the sales volume of goods they sell, while the turnover of non-VAT taxable services shall not pay VAT; If it is not accounted for separately, the sales amount of its goods shall be verified by the competent tax authorities:

(1) selling self-produced goods and providing construction services at the same time;

(2) Other circumstances stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.