The first situation is as follows:
Small-scale taxpayers who pay taxes on a monthly basis cannot enjoy the tax exemption policy in the month when their monthly sales exceed 654.38+10,000 yuan.
The second situation is as follows:
Small-scale taxpayers who pay taxes on a quarterly basis can enjoy the tax exemption policy in accordance with the regulations if their monthly sales exceed 654.38+10,000 yuan, but their quarterly sales do not exceed 300,000 yuan. The standard of small-scale VAT taxpayers specifically refers to taxpayers with annual VAT sales of 5 million yuan or less. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.
Generally, small-scale taxpayers can only issue ordinary invoices, not special invoices. However, if small-scale taxpayers sell goods or taxable services to ordinary taxpayers, the tax authorities may issue special invoices at the request of the buyers.
To sum up, it should be noted that small-scale taxpayers will occupy a quota of 65,438+10,000 yuan after issuing special tickets, and they need to consult professionals.
Legal basis:
Detailed rules for the implementation of the provisional regulations on value-added tax
Article 37
The scope of application of the VAT threshold is limited to individuals.
The scope of the VAT threshold is as follows:
Sales of goods, monthly sales of 5000-20000 yuan;
Sales of taxable services, monthly sales of 5000-20000 yuan;
If the tax is paid per time, the sales amount per time/day is 300-500 yuan.