From April 1 2022 to February 30, 2022, the small-scale application of 3% levy rate is exempt from value-added tax and is not subject to the quarterly limit of 450,000 yuan, but the premise is that the cumulative sales of small-scale taxpayers1February do not exceed 5 million yuan. Therefore, if small-scale taxpayers want to enjoy the preferential treatment of exemption, they can apply the 3% tax rate invoice to directly issue the ordinary invoice of tax-free VAT. Small-scale taxpayers who waive tax exemption may also issue special VAT invoices at the rate of 3%.
Small-scale taxpayers who expand their content business at a rate of 3% will be exempted from value-added tax from April to the end of this year (more than 5 million taxpayers need to be converted into ordinary taxpayers); If the business is 5%, the original regulations still apply that the monthly amount does not exceed 6,543,800+0.5 million (the quarterly amount does not exceed 450,000).