The Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China today issued the Notice on Further Supporting the Value-added Tax and Business Tax Policies of Small and Micro Enterprises, which stipulates that from 20 1 410/0/0 to 20151February 3/kloc-0.
The two departments issued this policy in accordance with the spirit of the decision made at the the State Council executive meeting on September 17, 2007.
The policy introduced this time is equivalent to raising the current threshold of value-added tax and business tax from 20,000 yuan (annual sales of 240,000 yuan) to 30,000 yuan (annual sales of 360,000 yuan), and the scope of application is extended from the existing individual industrial and commercial households to small and micro enterprises.
Extended data:
Value-added tax is simply levied on small-scale taxpayers, and the tax rate applicable to small-scale taxpayers is called the levy rate.
Considering that small-scale taxpayers have small business scale and imperfect accounting, it is difficult to calculate the tax amount according to the value-added tax rate and use the special value-added tax to deduct the input tax amount, so it is suggested to implement the method of calculating the tax amount according to the sales volume and the collection rate. Since July 20 14, 1 year, the rate of small-scale taxpayers' VAT collection has been adjusted to 3%.
Small-scale taxpayers (except other individuals) who sell their used fixed assets are subject to VAT at a reduced rate of 2%. Only ordinary invoices can be issued, and the tax authorities may not issue special invoices for value-added tax.
The tax payment period of VAT is 1 day, 3 days, 5 days, 1 day, 15 days, 1 month or1quarter respectively. The specific tax payment period of taxpayers shall be determined by the competent tax authorities according to the tax payable of taxpayers; If the tax cannot be paid within a fixed time limit, the tax can be paid on time.
If the taxpayer takes 1 month or 1 quarter as 1 tax period, it shall declare and pay taxes within 15 days from the expiration date; 1 If the tax payment period is 1, 3, 5, 10 or 15, the tax shall be paid in advance within 5 days from the due date, and the tax shall be declared within 5 days from 1 the following month.
Taxpayers importing goods shall pay taxes within 15 days from the date when the customs issues the special payment letter for customs import value-added tax.
Baidu encyclopedia-small-scale taxpayer