Sales at a rate of 3% are exempt from VAT.

First, the applicable object

Small-scale taxpayer

Second, the policy content

From April 1 day in 2022 to February 3 1 day in 2022, small-scale taxpayers of value-added tax shall apply taxable sales income at the rate of 3% and be exempted from value-added tax; VAT prepayment with 3% withholding rate shall be applied, and VAT prepayment shall be suspended.

Third, the operation process

(A) the way to enjoy

Taxpayers can enjoy preferential treatment by filling in the declaration form according to the regulations when filing VAT tax returns.

(2) Handling channels

It can be handled through the tax service office (office) and the electronic tax bureau. The specific location and website can be found in the "tax service" column of the website of the tax bureaus of all provinces (autonomous regions, municipalities directly under the central government and cities under separate state planning).

(3) Reporting requirements

Small-scale VAT taxpayers have VAT taxable sales, and the total monthly sales amount does not exceed 6,543.8+0.5 million yuan (if 6,543.8+0 quarters is 6,543.8+0 tax periods, the quarterly sales amount does not exceed 450,000 yuan, the same below). Value-added tax and surcharge declaration form (applicable to small-scale taxpayers), "tax-free sales of small and micro enterprises" or "sales have not reached the threshold" and other items should be filled in with sales exempted from value-added tax.

If the total monthly sales amount exceeds 6.5438+0.5 million yuan, the total sales amount exempted from value-added tax and other items shall be filled in the column of "VAT and additional tax declaration form (applicable to small-scale taxpayers)", "Other tax-free sales" and the corresponding column of "VAT reduction and exemption declaration form".

(4) Invoice management

1. Small-scale taxpayers of value-added tax shall be exempted from value-added tax if the taxable sales income is subject to the 3% levy rate, and an ordinary tax-free invoice shall be issued as required. Taxpayers who choose to give up tax exemption and issue special VAT invoices should issue special VAT invoices with a collection rate of 3%.

2. Small-scale taxpayers have a number of taxable behaviors applicable to the 3% levy rate. According to the actual business situation and the deduction requirements of downstream enterprises, some of them enjoy the tax exemption policy, and some of them give up tax exemption and issue special VAT invoices.

3. Small-scale VAT taxpayers have obtained taxable sales income, and their tax obligation occurred before March 3, 20221,and VAT invoices have been issued at the rate of 3% or 1%. In case of sales discount, suspension or return, a red-ink invoice shall be issued according to the corresponding collection rate; If there is an error in invoicing and it needs to be reissued, the red-ink invoice shall be issued according to the corresponding collection rate, and then the correct blue-ink invoice shall be reissued.

Red-ink invoice issuing process: if a paper-based special VAT invoice is issued, the buyer or seller will fill in and upload the red-ink special VAT invoice information table in the VAT invoice management system according to different situations, and the seller will issue a negative output red-ink special VAT invoice in the VAT invoice management system according to the information table automatically audited by the tax authorities. Special electronic invoices for value-added tax shall be issued in accordance with the relevant provisions of the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Relevant Matters Concerning the Implementation of Value-added Tax Electronic Invoices for Newly-established Taxpayers (No.22, 2020).

(5) Relevant regulations

The implementation period of preferential tax policies stipulated in Article 1 of the Announcement of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Continuing to Implement Some Preferential Tax Policies in Response to the Epidemic (202 1 No.7) was extended to March 3, 20221day.

Four. relevant documents

(1) Announcement of State Taxation Administration of The People's Republic of China, Ministry of Finance on Small-scale Taxpayers Exempting from VAT (No.15, 2022)

(II) Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on the Exemption of Small-scale Taxpayers from Value-added Tax and Other Collection and Management Matters (No.6, 2022)

Problems related to verbs (abbreviation of verb)

(1) The Announcement of State Taxation Administration of The People's Republic of China, Ministry of Finance on Small-scale Taxpayers Exempting from VAT (No.15, 2022) mentioned that this policy is to further support the development of small and micro enterprises. Can I enjoy this policy as an individual industrial and commercial household?

A: The policy in the Announcement of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Exempting Small-scale Taxpayers from VAT (No.15, 2022) is applicable to small-scale VAT taxpayers, so it is applicable to small-scale VAT taxpayers who are small-scale VAT taxpayers and obtain taxable sales income at the rate of 3%.

(II) Announcement of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Exempting Small-scale Taxpayers from VAT (No.15, 2022) mentioned that "VAT items with 3% withholding rate shall be applied, and VAT shall be deferred in advance". I am a general taxpayer in the construction industry. Can the VAT prepayment policy be applied?

A: AnnouncementNo. of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Exemption of Small-scale Taxpayers from Value-added Tax (No.15 of 2022) stipulates that from April 1 day, 2022 to February 3 1 day, 2022, small-scale taxpayers will be exempted from value-added tax according to 3% of taxable sales income. VAT prepayment with 3% withholding rate shall be applied, and VAT prepayment shall be suspended. The applicable subject of the above policies is small-scale VAT taxpayers. Small-scale taxpayers of value-added tax have prepaid the value-added tax items corresponding to the taxable behavior of 3% levy rate, and the prepayment of value-added tax will be suspended. Therefore, if your company is a general VAT taxpayer, you should pay VAT in advance according to the current regulations.

(3) In April, 2022, he provided consulting services for a company in his own name and made a profit of 654.38 million yuan. I didn't apply for tax registration or temporary tax registration. Do I have to pay VAT when I go to the tax authorities to invoice?

According to relevant regulations, as a natural person, you pay taxes according to small-scale taxpayers. In April, 2022, the income from providing consulting services was RMB 6,543,800+0,000 yuan, which was subject to the 3% levy rate and could enjoy the VAT exemption policy. Tax-free ordinary invoices can be issued at the tax authorities.

(4) Our company is a small-scale labor dispatch company and belongs to a small-scale VAT taxpayer. Before, our company chose to pay VAT with a difference of 5%. Can our company apply the VAT exemption policy for small-scale taxpayers?

A: Article 1 of the Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance on Further Defining and Comprehensively Pushing Forward the Policy of Labor Dispatch Service and Toll Deduction for Toll Roads in the Pilot Project of Reform of the Camp (Cai Shui [2016] No.47) stipulates that small-scale taxpayers provide labor dispatch service, with the total price and out-of-price expenses obtained as sales, and pay VAT at the rate of 3% according to the simple taxation method; You can also choose to pay taxes according to the difference. The total price and extra-price expenses obtained in this way, after deducting the wages and benefits paid by the employer to the dispatched employees and handling social insurance and housing accumulation fund for them, are regarded as sales, and the value-added tax is calculated and paid at the rate of 5% according to the simple tax calculation method.

The Announcement of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Exemption of Small-scale Taxpayers from Value-added Tax (No.15, 2022) stipulates that from April 1 day to February 3 1 day, 2022, the taxable sales income of small-scale taxpayers at a rate of 3% shall be exempted from value-added tax.

Therefore, from April 1 day, 2022 to February 3 1 day, your company can choose to take all the extra expenses as sales and enjoy the VAT exemption policy; You can also choose to pay taxes according to the difference. The total price and extra-price expenses obtained in this way, after deducting the wages and benefits paid by the employer to the dispatched employees and handling social insurance and housing accumulation fund for them, are regarded as sales, and the value-added tax is calculated and paid at the rate of 5% according to the simple tax calculation method.

(5) Our company is a small business enterprise, belonging to a small-scale VAT taxpayer who declares quarterly. In the first quarter of 2022, the sales income was 600,000 yuan (excluding tax, the same below). How should I calculate and pay VAT in the first quarter?

A: Announcement of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Exempting Small-scale Taxpayers from Value-added Tax (No.15 of 2022) stipulates that the implementation period of the preferential tax policies stipulated in Article 1 of Announcement of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Continuing to Implement Some Preferential Tax Policies in Response to Epidemic Situation (No.7 of 2026) is extended to March 3, 20221day. That is, from June 65438+1 October1day in 2022 to March 3 1 day in 2022, small-scale taxpayers obtained taxable sales income at a rate of 3%, and the value-added tax was levied at a reduced rate of 1%.

In the first quarter, your company achieved duty-free sales of 600,000 yuan at a rate of 3%, which exceeded the standard of exemption from value-added tax policy for quarterly sales of less than 450,000 yuan. However, the value-added tax can continue to be calculated and paid according to the reduction rate of 1%, and the value-added tax to be paid is 600,000 yuan × 1% = 0.6 million yuan.

(VI) Our company is a small-scale VAT taxpayer engaged in clothing retail business. It is estimated that in April 2022, the income from selling commodities will be 200,000, and the income from selling real estate will be 500,000. Can all the income of our company enjoy VAT exemption?

You can't exempt all income from VAT. Announcement of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Exemption of Small-scale Taxpayers from Value-added Tax (No.15, 2022) stipulates that from April 1 day to February 3 1 day, 2022, the taxable sales income of small-scale taxpayers at a rate of 3% shall be exempted from value-added tax. The taxable income of RMB 200,000 yuan obtained by your company from selling goods is subject to the 3% levy rate, and you can enjoy the VAT exemption policy; The taxable income of 500,000 yuan obtained from the sale of real estate is subject to the levy rate of 5%, and the VAT exemption policy is not applicable. Value-added tax needs to be calculated and paid according to the current real estate sales policy.

(VII) Our company is a small-scale construction enterprise and belongs to a small-scale VAT taxpayer who declares quarterly. It is estimated that the advance payment for construction services in the second quarter of 2022 will be 200,000 yuan. Do we need to pay VAT in advance on the advance payment obtained in the second quarter?

A: AnnouncementNo. of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Exemption of Small-scale Taxpayers from Value-added Tax (No.15 of 2022) stipulates that from April 1 day, 2022 to February 3 1 day, 2022, small-scale taxpayers will be exempted from value-added tax according to 3% of taxable sales income. VAT prepayment with 3% withholding rate shall be applied, and VAT prepayment shall be suspended. Construction services provided by small-scale taxpayers are subject to a 3% levy rate. Therefore, the advance payment of construction services obtained by your company in the second quarter does not need to be prepaid with VAT.

(8) Our company is a small-scale construction enterprise registered in Beijing, and belongs to a small-scale taxpayer who declares value-added tax quarterly. Mainly engaged in construction business in Beijing and Hebei, the annual sales income will not exceed 5 million yuan. Does Hebei need to pay VAT in advance from April?

A: AnnouncementNo. of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Exemption of Small-scale Taxpayers from Value-added Tax (No.15 of 2022) stipulates that from April 1 day, 2022 to February 3 1 day, 2022, small-scale taxpayers will be exempted from value-added tax according to 3% of taxable sales income. VAT prepayment with 3% withholding rate shall be applied, and VAT prepayment shall be suspended. The levy rate of 3% is applicable to the construction services provided by small-scale taxpayers. Therefore, during the period from April 1 day, 2022 to February 3 1 day, your company will provide construction services across regions, and there is no need to pay VAT in advance.

(9) Our company is a small-scale taxpayer. Recently, a factory building needs to be sold to the outside world, and the location of the factory building is not in the same city as that of our company. After the introduction of the new policy, is it necessary for our company to pay VAT in advance when selling factories?

A: VAT needs to be paid in advance. Announcement of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Exemption of Small-scale Taxpayers from Value-added Tax (No.15, 2022) stipulates that from April 1 day to February 3 1 day, 2022, small-scale taxpayers shall be exempted from value-added tax according to 3% of taxable sales income. VAT prepayment with 3% withholding rate shall be applied, and VAT prepayment shall be suspended.

According to the Provisions on Relevant Matters in the Pilot Project of Changing Business Tax to Value-added Tax (Caishui [2065438+06] No.36, Annex 2), a 5% levy rate is applicable to small-scale taxpayers selling real estate. Therefore, the provisions of AnnouncementNo.. 2022 15 is not applicable to the factory building where your company's sales and organization are located in the same county (city, district), and the value-added tax is paid in advance at the location of the property according to the current regulations.

(X) Our company is a house leasing enterprise and belongs to a small-scale VAT taxpayer. Excuse me, after the introduction of the new policy for small-scale taxpayers, is it necessary for our company to pay VAT in advance when renting a house in a city outside the province?

According to the Announcement of the Ministry of Finance and the Ministry of Housing and Urban-Rural Development of State Taxation Administration of The People's Republic of China on Improving Tax Policies Related to Housing Leasing (No.2021), small-scale taxpayers of value-added tax in housing leasing enterprises rent their houses to individuals, and pay the value-added tax at the tax rate of 5% minus 1.5%. If the housing leasing enterprise applies the above simple tax calculation method to individual rental housing and pays in advance, the value-added tax will be paid in advance at the reduced rate of 1.5%.

Therefore, the provisions of AnnouncementNo.. 15 in 2022 is not applicable to the house leased by your company which is not located in the same county (city, district) as the institution. If your company rents out the house located in a city outside the province to an individual, the value-added tax shall be paid in advance at the reduced rate of 1.5%; If your company rents out houses located in cities outside the province to non-individuals, it should pay VAT in advance at the rate of 5%.

(1 1) Our company is a small-scale VAT taxpayer engaged in real estate development, and sells self-developed real estate projects in advance. Excuse me, is it necessary to pay VAT in advance for the 3% prepayment rate received by our company in April?

According to the Provisions on Relevant Matters in the Pilot Project of Changing Business Tax to Value-added Tax (Caishui [2065438+06] No.36, Annex 2), small-scale taxpayers of real estate development enterprises sell their own real estate projects, and the levy rate of 5% is applicable. Therefore, the provisions of AnnouncementNo.. 2022 15 is not applicable to your company, and VAT needs to be paid in advance according to the current regulations.

(12) Our company is a small-scale manufacturing enterprise and belongs to a small-scale VAT taxpayer. All sales are taxable sales income from the sale of goods, with a levy rate of 3%, and can enjoy preferential policies of exemption from value-added tax according to the newly promulgated regulations of the state. It is estimated that the sales volume will be 800,000 in April 2022, of which 300,000 will be sold. Due to the deduction demand of downstream enterprises, we are required to issue special invoices, and the sales income of another 500,000 yuan has not yet been invoiced. Excuse me, can I partially waive the tax exemption and pay VAT only for 300,000 yuan with special invoices? What collection rate should be applied for issuing special invoices?

A: The Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on the Exemption of Small-scale Taxpayers from Value-added Tax and Other Collection and Management Matters (No.6, 2022) clearly states that small-scale taxpayers who apply the 3% levy rate are exempt from value-added tax, and should issue tax-free ordinary invoices as required. Taxpayers who choose to give up tax exemption and issue special VAT invoices should issue special VAT invoices with a collection rate of 3%.

If your company chooses to give up tax exemption and issue a special VAT invoice for taxable sales income of 300,000 yuan, it should issue a special VAT invoice with a collection rate of 3%. The calculation and payment of VAT are as follows: 300,000 yuan ×3%=0.9 million yuan; The remaining sales income of 500,000 yuan can still enjoy the VAT exemption policy.

(XIII) Our company is a small-scale taxpayer and uses tax control equipment to issue invoices. In April 2022, its sales revenue was 300,000 yuan. According to the regulations, you can enjoy the new preferential policy of exemption from value-added tax in 2022, but customers require our company to issue ordinary invoices before entering the country. How to issue an ordinary invoice if you want to enjoy the tax-free policy?

Therefore, your company is a small-scale taxpayer, and the income from the sale of goods is subject to a 3% levy rate, which meets the conditions for exemption from value-added tax. If your company enjoys the tax-free policy, you should issue a tax-free ordinary invoice. After upgrading the software for issuing VAT invoices, your company should select "tax exemption" as the column of "tax rate" when issuing ordinary invoices, instead of 3%, 1%, 0 and other collection rates.

(14) Our company is a small-scale taxpayer of value-added tax. In 20021year, the policy of 3% collection rate minus 1% collection of value-added tax was applied. There is an income whose tax obligation occurred on 202 1, 12, 1, which has been invoiced at the tax rate of 1%, but it was rejected by the buyer due to the wrong name. Can I get another invoice?

A: Yes. The Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on the Exemption of Small-scale Taxpayers from Value-added Tax and Other Collection and Management Matters (No.6, 2022) stipulates that small-scale VAT taxpayers have obtained taxable sales income and issued VAT invoices at the tax rate of 3% or 1% before March 3, 2022. In case of sales discount, suspension or return, a red-ink invoice shall be issued according to the corresponding collection rate. If there is an error in invoicing and it needs to be reissued, the red-ink invoice shall be issued according to the corresponding collection rate, and then the correct blue-ink invoice shall be reissued.

According to the above regulations, your company should issue a red-ink invoice at the ratio of 1%, and then re-issue a correct blue-ink invoice at the ratio of 1%.

(15) Our company is an agricultural product processing enterprise and belongs to the general VAT taxpayer. Our company's channels for purchasing agricultural products include some small local circulation enterprises (belonging to small-scale taxpayers). After the introduction of the VAT exemption policy for small-scale taxpayers, our company needs to calculate and deduct the purchased agricultural products. What kind of invoice should we get?

A: According to Article 2 of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Policies Concerning Degenerate VAT Rate (Caishui [2017] No.37), Article 2 of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Adjusting VAT Rate (Caishui [2018] No.32) and Announcement of the General Administration of Customs of the Ministry of Finance on Policies Concerning Deepening VAT Reform (Caishui If taxpayers purchase agricultural products and obtain special VAT invoices from small-scale taxpayers who pay VAT at the rate of 3%, the input tax shall be calculated according to the amount indicated on the special VAT invoices and the deduction rate of 9%; If the taxpayer purchases agricultural products for the production or entrusted processing of goods at the tax rate of 13%, the input tax shall be calculated at the deduction rate of 10%.

The Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on the Exemption of Small-scale Taxpayers from Value-added Tax and Other Collection and Management Matters (No.6, 2022) clearly states that small-scale taxpayers with value-added tax shall issue tax-free ordinary invoices for taxable sales income with a 3% levy rate. Taxpayers who choose to give up tax exemption and issue special VAT invoices should issue special VAT invoices with a collection rate of 3%. Therefore, if your company purchases agricultural products and obtains special invoices for 3% VAT issued by small-scale taxpayers, the input tax can be deducted according to the above provisions.

Our company is a small-scale taxpayer who wholesales motorcycles. How to issue motor vehicle invoices when applying the VAT exemption policy for small-scale taxpayers?

A: Small-scale taxpayers who wholesale motor vehicles issue special VAT invoices in accordance with the Measures for the Use of Motor Vehicle Invoices (Announcement No.23 of the Ministry of Industry and Information Technology of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), 2020).

From April 1 day, 2022 to February 3 1 day, 2022, when issuing motor vehicle invoices (special VAT invoices), small-scale taxpayers can choose to issue tax-free special VAT invoices, or they can choose to exempt from tax and issue special VAT invoices at a rate of 3%. If you choose to issue a special invoice for duty-free VAT, the buyer cannot deduct the VAT input tax; If you choose to give up the tax exemption and issue a special VAT invoice at a rate of 3%, the seller must calculate and pay the VAT according to the regulations, and the buyer can normally deduct the VAT input tax.

(XVII) Our company is a small-scale taxpayer who retails motorcycles. Can I enjoy the tax exemption policy for small-scale taxpayers? How to issue a unified invoice for motor vehicle sales?

A: Announcement of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Exempting Small-scale Taxpayers from VAT (No.15, 2022) stipulates that from April 1 day to February 3 1 day, 2022, small-scale taxpayers shall be exempted from VAT on taxable sales income at the rate of 3%.

Small-scale taxpayers can enjoy the tax exemption policy according to the above provisions, and issue a unified invoice for tax-free motor vehicle sales. Accordingly, the buyer's taxpayer cannot deduct the input tax; If the taxpayer chooses to waive the tax exemption and issue a unified invoice for motor vehicle sales at the rate of 3%, the buyer can deduct the input tax.

(XVIII) Our company is a small-scale taxpayer of value-added tax, which is declared quarterly. It is estimated that the income from selling goods in the second quarter of 2022 will be about 400,000 yuan, and you can enjoy the preferential policy of exemption from value-added tax according to the newly promulgated regulations of the state. How should I fill out the declaration form?

A: Regulations of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on the Collection and Management of Small-scale Taxpayers Exempting from Value-added Tax.