1. What is a small-scale taxpayer?
Small-scale taxpayers refer to value-added tax taxpayers whose annual sales are lower than the prescribed standards, their accounting is not perfect, and they can't submit relevant tax information as required.
The so-called imperfect accounting means that the taxable amount of output tax, input tax and value-added tax cannot be calculated correctly.
2. What is the VAT rate of small-scale taxpayers?
Small-scale taxpayers apply the collection rate, not the tax rate. Under normal circumstances, a 3% levy rate is applied to small-scale taxpayers, but a 5% levy rate is applied to some special projects in the pilot reform of the camp.
1. Article 12 of the revised Provisional Regulations on Value-added Tax in People's Republic of China (PRC) has a tax rate of 3%.
2. Annex/KLOC-0 of the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Comprehensively Promoting the Pilot Reform of Business Tax to VAT (Caishui [2065438+06] No.36)/Implementation Measures for the Pilot Reform of Business Tax to VAT:
Article 16 The collection rate of value-added tax is 3%, except as otherwise stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.
Three, taxpayers need to pay special attention to four major issues.
(1) tax declaration period
(1) On May 65438, 2065438, taxpayers newly included in the pilot scope of camp reform (hereinafter referred to as pilot taxpayers) were postponed to June 27, 2065438 +06.
(II) According to the actual work situation, the State Taxation Bureau of provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan (hereinafter referred to as the provincial State Taxation Bureau) may appropriately extend the time for the final settlement and payment of enterprise income tax for 20 15, but the longest time shall not exceed June 30, 20 16.
(3) The original business tax taxpayer who reported quarterly reported the business tax in April to the competent local tax authorities during the reporting period of 2065438+May 2006; During the July reporting period of 20 16, the VAT with tax payment periods of May and June was declared to the competent national tax authorities.
(2) Matters needing attention in using invoices
From May 20 16 1 day, local tax authorities will no longer issue invoices to pilot taxpayers. The pilot taxpayers have received the invoices printed by the local tax authorities and the invoices printed with the company name, and can continue to use them until June 30th, 20 16. Under special circumstances, the service life can be extended appropriately, and the latest is August 3 16.
Pilot taxpayers can collect VAT invoices from the competent national tax authorities before April 30th, 20 16, but they should issue them after May 20th 1 6 (including today).
Taxpayers who have filed business tax with the local tax authorities and have not issued invoices may issue general VAT invoices before 20 1 February 3 1 June (unless otherwise stipulated by State Taxation Administration of The People's Republic of China).
(3) Expand the scope of taxpayers who cancel the VAT invoice certification.
1. Tax Credit Class B VAT general taxpayers can obtain VAT invoices issued by sellers who use the new system (including special VAT invoices, special VAT invoices for goods transportation, and unified invoices for motor vehicle sales, the same below), and can log in to the VAT invoice inquiry platform of this province to inquire about the information of VAT invoices for tax deduction or export tax rebate. If the corresponding invoice information is not found, they can still perform scanning authentication.
2.20 1 May 61General VAT taxpayers newly included in the VAT reform pilot, who do not need VAT invoice authentication from May to July on 201June, log on to the VAT invoice query platform of this province, query and select the VAT invoice information for declaring deduction or export tax refund, and scan and authenticate if the corresponding invoice information is not found. From August 20 16, the relevant provisions on invoice authentication will be applied according to the tax credit rating.
3. After the reform of the camp, the local tax authorities collect taxes on the sale of real estate and other individuals renting real estate, and issue VAT invoices on their behalf.
According to the Law of People's Republic of China (PRC) on Tax Collection and Management, Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), Notice of the Ministry of Finance on Comprehensively Promoting the Pilot Project of Changing Business Tax to Value-added Tax (Caishui [2016] No.36) and Notice of State Taxation Administration of The People's Republic of China on Strengthening the Entrustment of the State Taxation Bureau and the Local Taxation Bureau to Collect Taxes after Changing Business Tax to Value-added Tax (Caishui [20 155), The local tax authorities will continue to accept taxpayers' declaration and payment of real estate acquired by them or leased by other individuals, and issue VAT invoices on their behalf to facilitate taxpayers to pay taxes. Since May 1.
I hope the above content can help you. Please consult a professional lawyer if you have any other questions.
Legal basis: Provisional Regulations on Value-added Tax in People's Republic of China (PRC) Article 1 Units and individuals selling goods or processing, repairing and repairing services (hereinafter referred to as services), services, intangible assets, real estate and imported goods in People's Republic of China (PRC) are taxpayers of value-added tax and shall pay value-added tax in accordance with these regulations.