Do I need to pay VAT?
1
Caishui No.2065 438+06 36 stipulates that if the sales of individual taxable activities do not reach the threshold of value-added tax, they will be exempted from value-added tax; Reach the tax threshold, pay the value-added tax in full, pay the tax on schedule, and the monthly sales amount is 5000-20000 yuan (inclusive); If the tax is paid by time, the sales per day will be 300-500 yuan (inclusive).
According to the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Implementing the Inclusive Tax Relief Policy for Small and Micro Enterprises (Caishui [20 19] 13), small-scale taxpayers have VAT taxable sales, and the total monthly sales amount does not exceed 654.38 million yuan (if 1 quarter is 1 tax period, then quarterly,
The policy is to like it more and more. I always think it's tax-free. Why? Document No.36 has a personal threshold of 20,000, and document 13 also stipulates that the monthly income does not exceed 65,438+10,000, and value-added tax is not paid.
This gives people a feeling of tax exemption.
And the result?
After arriving at the tax bureau, the staff of the tax service office told me that the second brother's labor remuneration was a temporary act and he was not allowed to enjoy this tax exemption policy. We can only refer to the tax exemption regulations for sales within 500 yuan every time (daily), but we can't enjoy the tax exemption regulations for monthly sales below 20,000 yuan.
2
What do you mean? In other words, you are an individual and a natural person. If you can't pay taxes on time, you can only pay taxes on a per-time basis. Only when the invoice is insufficient can 500 yuan be exempted from tax.
Second brother wants to enjoy preferential policies, first apply for temporary tax registration.
It's really unfair. 65438+ 10,000 self-employed people are tax-free, so I have to pay taxes at 10000. I can't figure it out. I was a little angry and said, please give me 20, no more than 500 at a time.
No, you are a contract, a business, and you can only count it once. Moreover, according to the regulations of Chengdu, invoices cannot be issued more than three times a year. Although at the level of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China, there is no document to limit the amount or quantity of invoices issued by natural persons. However, in practice, grass-roots tax authorities generally have restrictions on the number and amount of issuance. The specific provisions shall be subject to the local taxation bureau.
I can't help it Invoice and pay taxes.
But generally speaking, it is impossible for a natural person to invoice on his behalf and want to enjoy the tax exemption policy on schedule. If you want to be tax-free, you can register a self-employed or company.
three
Circular No.28 stipulates that the other party is an entity that does not need to apply for tax registration according to law or an individual engaged in small-scale sporadic business, and its expenses are deducted before tax on the basis of invoices or receipts and internal vouchers issued by the tax authorities. The receipts should contain the payee's name, personal name and ID number, expenditure items, collection amount and other related information.
The judgment standard of small-scale sporadic business is that the sales of taxable items by individuals do not exceed the threshold stipulated by relevant VAT policies.
So is the starting point here according to time or schedule?
According to the current policy of issuing invoices on behalf of individuals, should the standard of obtaining invoices as pre-tax deduction vouchers for taxable business amounts paid to individuals also be measured by time?
After all, if you invoice on your behalf, you will have to pay VAT if you exceed 500 yuan. If you can legally pay the invoice-free expenses on schedule, does it conflict with the practice of issuing invoices on your behalf to use internal self-made vouchers?
If this kind of dispute occurs, there will be a risk of tax increase if it is operated on schedule in daily operations.
Although I personally think that since the standards of small and micro enterprises are so high, it is great for natural persons to issue some invoices on schedule with reference to tax exemption, but this is indeed the case in practice.
How does the Inland Revenue Department consider this? Is it because it is easier for individuals to issue invoices on their behalf? If it is liberalized, will a large number of people use different ID cards to issue false tax-free invoices due to the possibility of enterprise expenses? This is unknown.
four
Finally, I summarize two points:
1. Except for special circumstances (such as renting real estate by individuals), individuals can only enjoy the VAT exemption policy at the threshold each time, that is, 300-500 times.
Circular 2.28 takes the invoices or receipts and internal vouchers issued by the tax authorities as the pre-tax deduction vouchers for individuals engaged in small and sporadic business expenses. In practice, it is recommended to be cautious, that is, it is safer to look at the time. "There is also a reference here, that is, many provinces below 500 times will not invoice.