Whether the natural person in the platform economy can enjoy the preferential treatment of exempting the value-added tax from monthly sales of 654.38+10,000 yuan (quarterly sales of 300,000 yuan) mainly depends on whether the tax registration has been carried out. Natural persons who continue to carry out business, apply for tax registration or temporary tax registration and choose to pay taxes on time can enjoy it.

Natural persons do not often engage in taxable activities, have not yet gone through tax registration or temporary tax registration, and cannot enjoy value-added tax concessions. As long as you reach the threshold, you need to pay the full value-added tax. The threshold refers to: paying taxes of 5,000 to 20,000 yuan on schedule; Pay taxes by time, ranging from 300 yuan to 500 yuan.

The management of pre-tax deduction vouchers of platform enterprises is the same as other enterprises, and external vouchers and internal vouchers are applied according to different situations. External vouchers are used as pre-tax deduction vouchers: the expenditure items belong to VAT taxable items, and the other party is a VAT taxpayer who has registered tax. There are two situations in which internal vouchers can be used as pre-tax deduction vouchers:

(1) Expenditure items belong to VAT taxable items, and if the other party is an entity that does not need to apply for tax registration according to law or the other party is an individual, each expenditure shall not exceed 500 yuan.

(2) Expenditure items are non-VAT taxable items.