1. If the total monthly sales of small-scale taxpayers does not exceed 6.5438+0.5 million yuan, the value-added tax shall be exempted. However, if the sales of real estate in this period do not exceed RMB 6,543,800+0.5 million, the sales of goods, services and intangible assets shall be exempted from VAT.
2. For small-scale taxpayers who declare and pay taxes on a quarterly basis, the tax exemption standard is 450,000 yuan in monthly sales.
Small-scale taxpayers who implement differential taxation shall determine whether they can enjoy the VAT exemption policy based on the differentiated sales. Small-scale taxpayers refer to value-added tax taxpayers whose annual sales are lower than the prescribed standards, their accounting is not perfect, and they can't submit relevant tax information as required. The so-called imperfect accounting means that the taxable amount of output tax, input tax and value-added tax cannot be calculated correctly.
There are three main ways to collect small-scale taxpayers:
Audit collection, audit collection and regular quota collection;
1. Audit collection: The tax authorities calculate and pay taxes according to the applicable tax rate according to the operating conditions reflected in the accounts provided by taxpayers. This method is generally applicable to tax paying units with relatively sound financial accounting system and able to seriously fulfill their tax payment obligations;
2. Verification and collection: The tax authorities verify the approved output and sales volume of taxable products produced by taxpayers according to the employees, production equipment, raw materials used and other factors, and collect taxes accordingly. This method is generally applicable to taxpayers whose books are not sound enough, but who can control raw materials or sales;
3. Regular quota collection: the tax authorities determine the turnover and income one by one through typical investigations, and collect taxes accordingly. This method is generally applicable to small tax paying units without complete evaluation basis.
Legal basis:
Provisional regulations on value-added tax
Article 11 When selling goods or taxable services, small-scale taxpayers shall use simple methods to calculate the tax payable according to the sales volume and the collection rate, and shall not deduct the input tax. Calculation formula of tax payable: tax payable = sales volume × collection rate.
The standards for small-scale taxpayers shall be stipulated by the competent departments of finance and taxation of the State Council.
Twelfth small-scale taxpayers value-added tax collection rate of 3%.
The adjustment of the collection rate is decided by the State Council.
Thirteenth taxpayers other than small-scale taxpayers shall apply to the competent tax authorities for qualification. The specific measures for determination shall be formulated by the competent tax authorities of the State Council.
Small-scale taxpayers who have sound accounting and can provide accurate tax information may apply to the competent tax authorities for qualification recognition. For non-small-scale taxpayers, the tax payable shall be calculated in accordance with the relevant provisions of these regulations.