State Administration of Taxation Announcement No. 16 of 2003, 2014.10.11
According to the "Interim Regulations of the People's Republic of China on Value-Added Tax" and the Implementation Rules, and the "People's Republic of China on Value-Added Tax" and the State's Interim Regulations on Business Tax" and implementation details, "Notice of the Ministry of Finance and the State Administration of Taxation on temporarily exempting some small and micro enterprises from value-added tax and business tax" (Caishui [2013] No. 52), "Notice of the Ministry of Finance and the State Administration of Taxation on further supporting small and micro enterprises" "Notice on Value-Added Tax and Business Tax Policies for Micro-Enterprises" (Finance and Taxation [2014] No. 71), the issues related to the exemption of value-added tax and business tax for small and micro enterprises are now announced as follows:
1. Small-scale VAT taxpayers And business tax taxpayers whose monthly sales or turnover do not exceed 30,000 yuan (including 30,000 yuan, the same below) are exempt from value-added tax or business tax in accordance with the provisions of the above documents. Among them, small-scale value-added tax taxpayers and business tax taxpayers with a tax period of one quarter, whose quarterly sales or turnover do not exceed 90,000 yuan, are exempt from value-added tax or business tax in accordance with the provisions of the above documents.
2. If a small-scale VAT taxpayer concurrently engages in business taxable items, the sales of VAT taxable items and the turnover of business taxable items shall be calculated separately, and the monthly sales shall not exceed RMB 30,000. If the monthly turnover does not exceed 30,000 yuan (tax payment on a quarterly basis is 90,000 yuan), it is exempt from value-added tax; if the monthly turnover does not exceed 30,000 yuan (tax payment on a quarterly basis is 90,000 yuan), the business tax is exempted.
3. If the monthly sales volume of a small-scale VAT taxpayer does not exceed 30,000 yuan (tax payment is 90,000 yuan on a quarterly basis), special VAT invoices for the current period (including special VAT invoices for the cargo transportation industry) will be issued on behalf of the taxpayer. ) Taxes that have been paid can be applied to the competent tax authorities for refund after all special invoices are recovered or a red-letter special invoice is issued in accordance with regulations.
4. This announcement shall come into effect on October 1, 2014. "Announcement of the State Administration of Taxation on Issues Related to the Temporary Exemption of Value-Added Tax and Business Tax Policies for Some Small and Micro Enterprises" (State Administration of Taxation Announcement No. 49 of 2013), "Reply of the State Administration of Taxation on Issues Related to the Adjustment of the Value-Added Tax Threshold 》 (Guo Shui Han [2003] No. 1396) shall be abolished at the same time.
This is an announcement.
Relevant policies——
State Administration of Taxation Announcement No. 58 of 2014 State Administration of Taxation Announcement on Adjustments to Matters Related to Value-Added Tax Declaration
About "State Administration of Taxation Announcement No. 58 of 2014" Interpretation of the Announcement of the State Administration of Taxation on Issues Concerning the Exemption of Value-Added Tax and Business Tax for Small and Micro Enterprises
October 16, 2014, General Office of the State Administration of Taxation
1. Relevant background
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On September 17, 2014, the State Council held an executive meeting and decided to further support the development of small and micro enterprises. In order to implement the spirit of the State Council meeting, our bureau and the Ministry of Finance jointly issued the "Notice on Further Supporting Value-Added Tax and Business Tax Policies for Small and Micro Enterprises" (Finance and Taxation [2014] No. 71), clarifying that from October 1, 2014 to December 2015 On March 31, small-scale value-added tax taxpayers and business tax taxpayers with monthly sales of 20,000 to 30,000 yuan will be exempted from value-added tax or business tax.
In order to facilitate the implementation of the policy of exempting small and micro enterprises from value-added tax and business tax, the State Administration of Taxation has issued the "State Administration of Taxation on "Announcement on Issues Related to Exemption of Value-Added Tax and Business Tax for Small and Micro Enterprises" clarifies relevant matters.
2. The main contents of the announcement
First, it clarifies how "taxpayers with a quarterly tax period" determine tax-free sales and turnover. Fiscal and taxation documents stipulate in sections and on a monthly basis the sales or turnover of small and micro enterprises that are exempt from value-added tax and business tax, such as: "Notice of the Ministry of Finance and the State Administration of Taxation on Temporarily Exempting Some Small and Micro Enterprises from Value-Added Tax and Business Tax" ( Caishui [2013] No. 52) clarifies that enterprises and non-enterprise units with monthly sales of less than 20,000 yuan are exempt from tax; the newly issued Caishui [2014] No. 71 clarifies that small-scale VAT taxpayers with sales between 20,000 and 30,000 yuan and Business tax taxpayers (including individual industrial and commercial households, other individuals, enterprises and non-enterprise units) are exempt from tax. In line with the principle of reducing the tax burden on small and micro enterprises, the announcement clarifies that taxpayers who declare on a quarterly basis and whose quarterly sales or turnover do not exceed 90,000 yuan (including 90,000 yuan) will be exempt from value-added tax or business tax.
The second is to clarify the issue of tax exemption calculation for concurrently operating different taxable items.
A taxpayer with both VAT taxable items and business tax taxable items is both a VAT taxpayer and a business tax taxpayer. In order to support the development of small and micro enterprises, the announcement clarified that taxpayers separately account for the sales of value-added tax taxable items and the turnover of business tax taxable items, and enjoy exemption from value-added tax when monthly sales do not exceed 30,000 yuan (tax payment on a quarterly basis is 90,000 yuan). There is a preferential policy of exemption from business tax and the monthly turnover does not exceed 30,000 yuan (tax payment on a quarterly basis is 90,000 yuan).
The third is to clarify the issue of invoicing. In order to support the development of small and micro enterprises to the maximum extent, the announcement clarified that for small-scale VAT taxpayers who issue special VAT invoices to pay taxes, after all special VAT invoices are recovered jointly or a red-letter special invoice is issued in accordance with regulations, You can apply for a refund to the competent tax authority.
Preferential Income Tax Policies for Small and Micro Enterprises——
Notice of the Ministry of Finance and the State Administration of Taxation on Issues Concerning Preferential Income Tax Policies for Small and Low-Profit Enterprises No. 34 of Caishui [2014]
State Administration of Taxation Announcement No. 23 of 2014 State Administration of Taxation on issues related to expanding the scope of halved corporate income tax collection for small low-profit enterprises
Policy Interpretation - Relevant Responsible Persons of the Income Tax Department of the Taxation Department of the Ministry of Finance and the State Administration of Taxation Answer reporters’ questions on the preferential policy of halving corporate income tax for small and low-profit enterprises
Accounting treatment - Accounting treatment for the preferential income tax for small and micro enterprises
Related policies——
Nine tax preferential policies for small and micro enterprises’ final settlement and settlement Tips on issues related to corporate income tax returns for small and low-profit enterprises
"Notice on Issuing the Standards for Classification of Small and Medium-sized Enterprises" (Ministry of Industry and Information Technology [2011] No. 300)
The impact of Caishui [2014] No. 34 on the income tax returns of small and low-profit enterprises
View from the General Administration - The concept of taxation for small and micro enterprises includes three standards. The General Administration online interprets the preferential income tax policies for small and low-profit enterprises
Follow-up discounts ——Cai Shui [2014] No. 71 Notice of the Ministry of Finance and the State Administration of Taxation on further supporting value-added tax and business tax policies for small and micro enterprises