Small-scale VAT taxpayers and business tax taxpayers whose tax payment period is 1 quarter, whose quarterly sales or turnover does not exceed 90,000 yuan and monthly sales do not exceed 30,000 yuan, shall be exempted from VAT according to regulations.

1. Small-scale taxpayers are exempt from VAT and additional tax if the quarterly VAT invoice is not more than 90,000 (the monthly invoice is not more than 30,000).

2. Small-scale taxpayers whose monthly sales income does not exceed100000 yuan, or whose quarterly sales tax does not exceed 300000 yuan, shall be exempted from VAT.

3. This is a preferential VAT policy for small and micro enterprises.

4, small-scale taxpayers taxable behavior is applicable to the simple tax method.

1. What is the declaration process for small-scale taxpayers to be exempted from VAT?

(1) First log in to the E-Tax Bureau, and after entering the E-Tax Bureau, click declare and pay.

(2) After entering the tax return interface, click the VAT applicable to small-scale taxpayers to fill in the tax return.

(3) Enter the interface of declaration form and start to fill in the report. The VAT exemption income of small-scale taxpayers should be filled in line 10 or line 1 1. Line 10 should be filled in by enterprises, and line 1 1 should be filled in by individual industrial and commercial households.

(4) Fill in the tax allowance after filling in the tax-free income. For small-scale taxpayers, please fill in line 18 or line 19. Line 18 is for enterprises and line 19 is for individual industrial and commercial households. Line 17 is the sum of these two lines.

(5) Fill in the income and tax allowance, and finally fill in the tax payable. If there is no special VAT invoice issued by small-scale taxpayers, the final tax payable should be zero, so you can fill in zero in lines 20 and 22 of the report.

(6) After filling in the data, you also need to fill in the end of the form. At the end of the form, choose Yes or No at whether to declare yourself. If you choose "Yes", it means the internal staff to declare. After choosing whether to declare, fill in the ID number of the relevant personnel.

(7) Finally, check the declaration form, including the amount and the data filled in at the end of the form. After selection, click "Declaration". After clicking the declaration form, small-scale taxpayers will be exempted from VAT.

Legal basis:

Fiftieth measures for the implementation of the pilot reform of business tax to value-added tax

The range of VAT threshold is as follows:

(1) If the tax is paid on schedule, the monthly sales amount is 5,000-20,000 yuan (inclusive).

(two) for each tax payment, it is 300-500 yuan (inclusive) for each (daily) sales.

The adjustment of the threshold shall be stipulated by the Ministry of Finance and State Taxation Administration of The People's Republic of China. The finance departments (bureaus) of provinces, autonomous regions and municipalities directly under the Central Government and the State Taxation Bureau shall, within the prescribed range, determine the applicable threshold in their respective regions according to the actual situation, and report to the Ministry of Finance and State Taxation Administration of The People's Republic of China for the record. Enterprises or non-enterprise units whose monthly sales of small-scale VAT taxpayers do not reach 20,000 yuan shall be exempted from VAT.