1. Positive answer
For small-scale VAT taxpayers, resource tax, urban maintenance and construction tax, real estate tax, urban land use tax, stamp tax (excluding Securities transaction stamp tax), farmland occupation tax and education surcharge, local education surcharge.
VAT exemption for small-scale taxpayers, income tax concessions for small low-profit enterprises, individual tax policies for venture capital companies and angel investments, and other inclusive tax reduction and exemption policies for small and micro enterprises are strictly in accordance with Finance and Taxation Document No. 201913 regulations are implemented.
2. Analysis
For special value-added tax invoices issued or applied for by small-scale taxpayers, the collection rate (3%) is uniformly used as the tax rate.
The VAT collection rate applies to small-scale taxpayers and specific general taxpayers. Small-scale taxpayers are uniformly levied at a 3% tax rate; for some specific general taxpayers, four tax rates of 6%, 5%, 4% and 3% are applicable.
3. What is a small-scale taxpayer?
Small-scale taxpayers refer to those whose annual sales are below the prescribed standards, whose accounting is not sound, and who cannot submit relevant tax information as required. of VAT taxpayers.