Announcement of the Ministry of Finance and the State Administration of Taxation on Exempting Small-scale VAT Taxpayers (AnnouncementNo. 15 of the Ministry of Finance and the State Administration of Taxation, 2022) stipulates that from April 1 day to February 3 1 day, 2022, small-scale VAT taxpayers shall apply taxable sales income at a rate of 3%. Prepayment of value-added tax with 3% withholding rate is applicable, and prepayment of value-added tax is suspended.
To enjoy this preferential tax policy, it should be noted that taxpayers are not allowed to issue special invoices for value-added tax, and the part that issues special invoices needs to be calculated and paid according to the 3% collection rate.
2. Small-scale taxpayers are subject to taxable sales with a levy rate of 5%, and are exempt from value-added tax if the quarterly amount does not exceed 450,000.
Announcement of the Ministry of Finance and the State Administration of Taxation on Defining the VAT Exemption Policy for Small-scale VAT Taxpayers (Announcement No.202 1 1 of the Ministry of Finance and the State Administration of Taxation) stipulates that from April 20021year to February 3, 20221year.
Many people think that the policy of exempting small-scale taxpayers from VAT of 450,000 per quarter is gone, but it is actually wrong. From April 1 day, 2022, small-scale taxpayers will be exempted from value-added tax if their taxable sales with a 3% levy rate do not exceed 5 million yuan (small-scale taxpayers need to register as general taxpayers if their taxable sales exceed 5 million yuan). For those with a 5% levy rate, the original preferential policies will still apply, and 450,000 yuan per month/Kloc-0.50 million yuan per quarter will be exempted from value-added tax. Also, it should be noted that those who issue special tickets will not be entitled to it.
The scope of application of the 5% levy rate mainly includes the sale of real estate, the provision of real estate leasing services, the provision of labor dispatch services and security protection services.
3, small-scale taxpayers six taxes and two fees levied by half
According to the Announcement of the Ministry of Finance and the State Administration of Taxation on Further Implementing the "Six Taxes and Two Fees" Reduction and Exemption Policy for Small and Micro Enterprises (AnnouncementNo. 10 of the Ministry of Finance and the State Administration of Taxation in 2022), small-scale VAT taxpayers, small-scale low-profit enterprises and individual industrial and commercial households can reduce the resource tax, urban maintenance and construction tax, real estate tax, urban land use tax, stamp tax (excluding stamp tax on securities transactions) and cultivated land occupation within 50% tax range.
Small-scale taxpayers and small-scale low-profit enterprises are not the same thing. Small-scale taxpayers are divided from the perspective of value-added tax. VAT taxpayers are divided into small-scale taxpayers and general taxpayers according to the annual taxable sales standards. Small-scale taxpayers whose annual taxable sales (continuous 12 months or four quarters) exceed 5 million yuan need to apply to the tax authorities for registration as general taxpayers; If the company has a fixed business place, it can set up account books according to the unified national accounting system, and can provide accurate tax information according to legal and valid vouchers. If it does not exceed 5 million, it can also be directly registered as a general taxpayer.
Small-scale low-profit enterprises are defined from the perspective of enterprise income tax. The classification standard of small-scale low-profit enterprises is companies engaged in industries that are not restricted or prohibited by the state, with total assets of no more than 50 million, employees (including employees who accept labor services) and annual taxable income of no more than 3 million.
Enterprises may belong to both small-scale taxpayers and small and micro enterprises, and enjoy preferential tax policies for small-scale taxpayers and small and micro enterprises.
4. Small-scale taxpayers whose monthly sales do not exceed100,000 and quarterly sales do not exceed 300,000 shall be exempted from two fees and one gold (education surcharge, local education surcharge and water conservancy fund).
According to the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Expanding the Exemption Scope of Relevant Government Funds (Caishui No.2016 12), the payer whose monthly tax sales do not exceed100000 yuan (quarterly tax sales do not exceed 300000 yuan) is exempted from the education surcharge, local education surcharge and water conservancy fund.
Urban maintenance and construction tax, education surcharge and local education surcharge (additional tax) are based on the actual paid value-added tax and consumption tax. If the taxable sales behavior of taxpayers does not involve the taxable scope of consumption tax, taxpayers enjoy the exemption from value-added tax policies in Articles 1 and 2 above, and the corresponding additional taxes do not need to be paid, so they need to report normally.
5, small-scale taxpayers belong to small and micro enterprises, corporate income tax reduction and exemption policy.
According to the Announcement of the Ministry of Finance and the State Administration of Taxation on Implementing Preferential Income Tax Policies for Small and Micro Enterprises and Individual Industrial and Commercial Households (Announcement No.2021Year 12 of the Ministry of Finance and the Announcement of the Ministry of Finance and the State Administration of Taxation on Further Implementing Preferential Income Tax Policies for Small and Micro Enterprises (Announcement No.2022 13 of the Ministry of Finance and the State Administration of Taxation), The portion of the annual taxable income of small-scale low-profit enterprises that does not exceed1000,000 yuan is included in the taxable income at a reduced rate of 12.5%, and the enterprise income tax is paid at the rate of 20%, that is, the tax rate is12.5× 20% = 2.5%; If the annual taxable income exceeds1000000 yuan and does not exceed 3 million yuan, it will be included in the taxable income at a reduced rate of 25%, and the enterprise income tax will be paid at the rate of 20%, that is, the tax rate is 25%×20%=5%. For example, if a small and micro enterprise realizes an annual profit of 2.5 million in 2022 and the tax adjustment is +300,000, the corporate income tax to be paid is:100× 2.5%+(250+30-100 )× 5% = 65,000.