According to the Announcement of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Exempting Small-scale Taxpayers from VAT (State Taxation Administration of The People's Republic of China AnnouncementNo. 15, 2022 of the Ministry of Finance), from April 1 day, 2022 to February 3 1 day, 2022, the taxable sales income of small-scale taxpayers with VAT rate of 3% will be exempted from VAT; VAT prepayment with 3% withholding rate shall be applied, and VAT prepayment shall be suspended.
To enjoy this preferential tax policy, it should be noted that taxpayers are not allowed to issue special invoices for value-added tax, and the part that issues special invoices needs to be calculated and paid according to the collection rate of 3%.
2. Small-scale taxpayers carry out taxable sales at the rate of 5%, and those whose quarterly amount does not exceed 450,000 are exempt from VAT.
According to the Announcement of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Defining the VAT Exemption Policy for Small-scale VAT Taxpayers (AnnouncementNo. 1 KLOC-0/of State Taxation Administration of The People's Republic of China of the Ministry of Finance), from April, 20265438 to February, 3, 2022, that month,
Many people think that the policy of exempting small-scale taxpayers from 450 thousand value-added tax every quarter is gone, but it is actually wrong. From April 1 day, 2022, small-scale taxpayers whose taxable sales at 3% rate do not exceed 5 million yuan shall be exempted from VAT (small-scale taxpayers whose taxable sales exceed 5 million yuan shall be registered as general taxpayers). If the levy rate is 5%, the original preferential policies are still applicable, and the monthly levy rate is150,000 yuan and the quarterly levy rate is 450,000 yuan, which is exempt from value-added tax. Also, pay attention to the exemption policy for those who offer special tickets.
The scope of application of the 5% levy rate mainly includes selling real estate, providing real estate leasing services, providing labor dispatch services and security protection services.
3, small-scale taxpayers six taxes and two fees levied by half
According to the Announcement of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Further Implementing the Reduction and Exemption Policy of "Six Taxes and Two Fees" for Small and Micro Enterprises (AnnouncementNo. 10 of State Taxation Administration of The People's Republic of China of the Ministry of Finance in 2022), small-scale taxpayers of value-added tax, small-scale low-profit enterprises and individual industrial and commercial households can reduce or exempt resource tax, urban maintenance and construction tax, property tax, urban land use tax, stamp duty (excluding stamp duty on securities transactions), cultivated land occupation tax and education within 50%.
Small-scale taxpayers and small-scale low-profit enterprises are not the same thing. Small-scale taxpayers are divided from the perspective of VAT. VAT taxpayers are divided into small-scale taxpayers and general taxpayers according to the annual taxable sales standard. Small-scale taxpayers with annual taxable sales (12 or four quarters) exceeding 5 million yuan need to apply to the tax authorities for registration as general taxpayers; If a company has a fixed business place, it can set up account books in accordance with the unified national accounting system and provide accurate tax information according to legal and valid vouchers. No more than 5 million, can also be directly registered as a general taxpayer.
Small and low-profit enterprises are defined from the perspective of corporate income tax. The classification standard of small-scale low-profit enterprises is companies engaged in industries not restricted or prohibited by the state, with total assets not exceeding 50 million, and employees (including employees who accept labor services) with annual taxable income not exceeding 3 million.
Enterprises can belong to both small-scale taxpayers and small and micro enterprises, and enjoy preferential tax policies for small-scale taxpayers and small and micro enterprises.
4. Small-scale taxpayers with monthly sales of no more than 65,438+million and quarterly sales of no more than 300,000 are exempted from two fees and one gold (education surcharge, local education surcharge and water conservancy fund).
According to the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Expanding the Exemption Scope of Government Funds (Caishui No.2016 12), taxpayers with monthly sales of no more than 654.38 million yuan (quarterly sales of no more than 300,000 yuan) are exempted from education surcharge, local education surcharge and water conservancy fund.
Urban maintenance and construction tax, education surcharge and local education surcharge (surcharge) are based on the actually paid value-added tax and consumption tax. Taxpayer's taxable sales behavior does not involve the taxable scope of consumption tax, and the taxpayer enjoys the exemption of value-added tax in Articles 1 and 2 above, and the corresponding additional tax does not need to be paid, so it needs to be declared normally.