Small-scale taxpayers engaged in VAT taxable sales, whose total monthly sales amount does not exceed 6,543.8+0.5 million yuan (if 6,543.8+0 quarters is 6,543.8+0 tax periods, the quarterly sales amount does not exceed 450,000 yuan, the same below), shall be exempted from VAT. The total monthly sales exceeded RMB 6,543,800+5,000, but did not exceed RMB 6,543,800+5,000 after deducting the current real estate sales. Sales of goods, services, services and intangible assets are exempt from VAT. The implementation date of the above policies is: 202 1 April1to February 3, 20221.
For small-scale taxpayers who apply the tax exemption policy, if the monthly sales amount does not exceed 6.5438+0.5 million yuan (the quarterly sales amount does not exceed 450,000 yuan), the sales amount should be filled in the relevant column of "tax-free sales" in the VAT tax return (small-scale taxpayers), specifically:
1. If the taxpayer's registration type is "individual", fill in the column 1 1 "Sales below the threshold";
2. If the taxpayer's registration type is not "individual", fill in "tax-free sales of small and micro enterprises" in column 10;
3. Column 10 and column 1 1 in the main table of VAT tax return (small-scale taxpayer) cannot be counted at the same time.
Small-scale taxpayer collection method
Small-scale taxpayers mainly have three collection methods: audit collection, audit collection and regular quota collection.
Audit and collection: the tax authorities calculate and pay taxes according to the operating conditions reflected in the accounts provided by taxpayers and the applicable tax rates. This method is generally applicable to tax paying units with relatively sound financial accounting system and capable of earnestly fulfilling their tax paying obligations.
Verification and collection: The tax authorities verify the approved output and sales of taxable products produced by taxpayers according to the taxpayer's employees, production equipment, raw materials and other factors, and collect taxes accordingly. This method is generally suitable for tax payers who have imperfect accounting books but can control raw materials or sales.
Regular quota collection: a method by which tax authorities determine turnover and income one by one through typical investigations. This method is generally applicable to small tax paying units without complete evaluation basis.
How do small-scale enterprises pay taxes? Small-scale taxpayers mainly have three collection methods: audit collection, audit collection and regular quota collection. However, if the monthly sales amount does not exceed 6.5438+0.5 million, the value-added tax shall be exempted. More detailed policies and regulations, or learn from the arrangement of the above small series. See you next time.