Small-scale taxpayer
Second, the policy content
From March 1 day to March 1 day, 2020, 20265438+February 3 1 day, small-scale taxpayers of value-added tax will collect taxable sales income at the rate of 3%, and the value-added tax will be collected at the reduced rate of 1%; The withholding rate is 3%, and the withholding value-added tax is reduced by 1%. Among them, from March 1 day, 2020 to March1day, 2026, for small-scale taxpayers of value-added tax in Hubei Province, the taxable sales income with a collection rate of 3% shall 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
1. Enjoy life
Taxpayers can enjoy preferential treatment by filling in the declaration form according to the regulations when filing VAT tax returns.
2. Processing 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 taxpayers should declare to enjoy the above preferential policies. Among them, the sales reduced by 1% shall be filled in the corresponding columns of VAT and Surcharge (applicable to small-scale taxpayers) and Sales excluding VAT (3% levy rate), and the corresponding VAT taxable amount reduced shall be calculated as 2% of the sales and the VAT and Surcharge Declaration (applicable to small-scale taxpayers) shall be filled in.
Sales = sales including tax /( 1+ 1%)
4. Invoice management
(1) Small-scale taxpayers can give up the tax reduction policy for their own reasons, issue a special VAT invoice with a 3% levy rate to the buyer, and calculate and pay VAT according to the sales amount indicated on the invoice and the 3% levy rate.
(2) Small-scale taxpayers have a number of taxable acts with a 3% levy rate, some of which have issued special VAT invoices with a 3% levy rate, and need to calculate and pay VAT according to the sales amount indicated on the invoices and the 3% levy rate; Other parts that have not issued special invoices for 3% value-added tax can still enjoy the policy of paying value-added tax at a reduced rate of 1%.
(3) For taxable income that has been issued with special VAT invoices at the rate of 3%, if you want to enjoy the policy of paying VAT at the reduced rate of 1%, you need to void the special VAT invoices or issue special red-ink invoices as required.
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. If a special electronic VAT invoice is issued, the process is basically the same as that of a paper invoice, except that it is not necessary to take back the blue electronic special invoice that has been issued.
5. Relevant regulations
202 11to the announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on continuing to implement some preferential tax policies to deal with the epidemic (No.2021No.7), the taxes and fees that should be reduced or exempted can be deducted or refunded.
Four. relevant documents
1. Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Continuing to Implement Some Preferential Policies for Taxes and Fees in Response to the Epidemic (No.2021No.7);
2. Announcement of the Ministry of Finance State Taxation Administration of The People's Republic of China on the Value-added Tax Policy for Supporting Individual Industrial and Commercial Households to Return to Work (No.2020 13);
3. Announcement of State Taxation Administration of The People's Republic of China on Further Optimizing Preferential Policies and Services for Value-added Tax (202 1 No.4);
4. Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Relevant Matters Concerning the Electronic Implementation of Special VAT Invoices for Newly Established Taxpayers (No.22, 2020);
5. Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Supporting Individual Industrial and Commercial Households to Return to Work and Other Tax Collection and Management Matters (No.5, 2020);
6. Announcement of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China on Issues Related to Issuing Red-ink VAT Invoice (No.47 of 20 16).
Problems related to verbs (abbreviation of verb)
1. I am a small trading company in Tianjin, belonging to a small-scale VAT taxpayer, and declare quarterly. 202 1 in the first quarter, our company achieved sales of 2 million yuan excluding value-added tax by selling goods. How should my company calculate and pay VAT?
A: According to the Announcement of the Ministry of Finance in State Taxation Administration of The People's Republic of China on Continuing to Implement Some Preferential Tax Policies to Deal with the Epidemic (No.202 1 7) and the Announcement of the Ministry of Finance in State Taxation Administration of The People's Republic of China on Supporting Individual Industrial and Commercial Households to Return to Work (No.2020 13), the implementation period of preferential tax policies is extended to 20212. Your company can continue to enjoy the 202 1 VAT policy for small-scale taxpayers to return to work. Your company 1 quarter realized tax-free sales of 2 million yuan, which has exceeded the standard of quarterly sales tax-free policy. You can't enjoy the tax exemption policy, but you can continue to pay VAT at a reduced rate of 1%. Therefore, the value-added tax payable by your company in 1 quarter is: 2 million yuan ×1%= 20,000 yuan.
2. I am a small company, belonging to a small-scale VAT taxpayer, and declare on a monthly basis. In April, 20021year, our company realized sales excluding value-added tax of 500,000 yuan. Can our company continue to calculate and pay VAT at the rate of 1%?
A: Yes. According to the announcement of the Ministry of Finance in State Taxation Administration of The People's Republic of China on continuing to implement some preferential tax policies to deal with the epidemic (202 1 No.7) and the announcement of the Ministry of Finance in State Taxation Administration of The People's Republic of China on supporting individual industrial and commercial households to return to work (No.2020 13), the implementation period of preferential tax policies is extended to 202 1 65438+2 3658. In April, your company achieved sales excluding tax of 500,000 yuan, which exceeded the monthly sales of 6,543,800 yuan+0.5 million yuan, so you can't enjoy the exemption of VAT policy. However, the taxable sales income obtained by your company in April is subject to the levy rate of 3%, and the value-added tax can continue to be calculated and paid at the reduction rate of 1%. Accordingly, the value-added tax to be paid is: 500,000 yuan × 1% = 1 ten thousand yuan.
3. I am a small company in Hubei Province. I am a small-scale taxpayer of value-added tax and declare it quarterly. In 202 1 and 1 quarter, due to the provision of processing services, the sales excluding value-added tax was 600,000 yuan. Can our company enjoy the policy of exemption from VAT?
A: Yes. According to the announcement of the Ministry of Finance in State Taxation Administration of The People's Republic of China on continuing to implement some preferential tax policies to deal with the epidemic (202 1 No.7) and the announcement of the Ministry of Finance in State Taxation Administration of The People's Republic of China on supporting individual industrial and commercial households to return to work (No.2020 13), the implementation period of preferential tax policies is extended to 202 1 65438+2 3658. Among them, from April 20021year to April 20021year, 65438+February, 3 1 year, small-scale taxpayers of value-added tax in Hubei Province applied the tax rate of 3% to calculate taxable sales income, and the value-added tax was levied at the reduced rate of 1%; The withholding rate is 3%, and the withholding value-added tax is reduced by 1%. Your company is a small-scale taxpayer in Hubei Province. Before March 3, 20021year, you can continue to enjoy the 3% tax exemption policy for taxable sales income of small-scale taxpayers in Hubei Province. From April 1 day, 20265438 to April 1 day, 20265438 and February/3, 20265438, the taxable sales income with a 3% levy rate shall be calculated and paid with a reduced 1% levy rate.
I am a supermarket in Hubei province, a small-scale taxpayer of value-added tax, and I declare it quarterly. In the second quarter, the sales of department stores excluding VAT reached 1 10,000 yuan. Can my supermarket enjoy the tax-free policy in the second quarter?
A: No. According to the announcement of the Ministry of Finance in State Taxation Administration of The People's Republic of China on continuing to implement some preferential tax policies to deal with the epidemic (202 1 No.7) and the announcement of the Ministry of Finance in State Taxation Administration of The People's Republic of China on supporting individual industrial and commercial households to return to work (No.2020 13), the implementation period of preferential tax policies is extended to 202 1 65438+2 3658. Among them, from April 20021year to April 20021year, 65438+February, 3 1 year, small-scale taxpayers of value-added tax in Hubei Province applied the tax rate of 3% to calculate taxable sales income, and the value-added tax was levied at the reduced rate of 1%; The withholding rate is 3%, and the withholding value-added tax is reduced by 1%. Therefore, from April 1 year, the taxable sales income obtained by your supermarket at the rate of 3% will no longer enjoy the VAT exemption policy for small-scale taxpayers to return to work. At the same time, your supermarket has realized tax-free sales of 6.5438+0 million yuan, which has exceeded the policy standard of exemption from value-added tax for quarterly sales of less than 450,000 yuan, and you cannot enjoy the policy of exemption from value-added tax. However, the taxable sales income obtained by your supermarket at the tax rate of 3% can be calculated and paid VAT at the reduction rate of 1%.
I am a consulting company in Hubei province. I am a small-scale taxpayer of value-added tax and declare it quarterly. We don't know that the VAT policy to support small-scale taxpayers to return to work will continue. In June 5438+this year 10, a special VAT invoice with a collection rate of 3% was issued to the buyer. Now that the continuation policy has been introduced, can we still enjoy the VAT exemption policy for our income in the first quarter?
A: According to the Announcement of the Ministry of Finance in State Taxation Administration of The People's Republic of China on Continuing to Implement Some Preferential Tax Policies to Deal with the Epidemic (No.202 1 7) and the Announcement of the Ministry of Finance in State Taxation Administration of The People's Republic of China on Supporting Individual Industrial and Commercial Households to Return to Work (No.2020 13), the implementation period of preferential tax policies is extended to 20212. Among them, from April 20021year to April 20021year, 65438+February, 3 1 year, small-scale taxpayers of value-added tax in Hubei Province applied the tax rate of 3% to calculate taxable sales income, and the value-added tax was levied at the reduced rate of 1%; The withholding rate is 3%, and the withholding value-added tax is reduced by 1%.
According to the above regulations, your company can enjoy the 3% tax exemption policy for taxable sales income in 1 quarter, and issue an ordinary VAT invoice. If your company issues a special VAT invoice to the buyer, you need to calculate and pay VAT according to the sales amount indicated on the invoice and the applicable collection rate. The part that has not issued the special VAT invoice can still enjoy the tax exemption policy. For the part that has already issued special VAT invoices, if you want to enjoy the tax exemption policy, you need to recover all the special invoices or issue red special invoices according to regulations.
Red-ink invoice issuing process: If your company issues a paper-based special VAT invoice, the buyer or seller will fill in and upload the red-ink special VAT invoice information form 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 form automatically audited by the tax authorities. If your company issues special electronic invoices for value-added tax, the process is basically the same as that of paper invoices, except that you don't need to take back the blue electronic invoices that have been issued. For details, please refer to the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Issues Related to Issuing Red-ink VAT Invoices (No.47 of 20 16) and the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Issues Related to Implementing Electronic VAT Special Invoices for Newly Established Taxpayers (No.22 of 2020).