At the beginning of June 5438+ 10, 2022, many people logged into the billing software, and the system automatically popped up: from June 65438+ 10, 2022, the preferential policy of small-scale taxpayers 1% was temporarily extended. Taxable sales income with 3% levy rate shall be applied to small-scale VAT taxpayers, and VAT shall be temporarily reduced at 1% levy rate; VAT items with a withholding rate of 3% are applicable, and the VAT with a withholding rate of 1% is temporarily reduced. Therefore, in 2022, the tax rate of small-scale taxpayers will still be levied at 1%.
In addition, there is a preferential policy that the interest income of small and micro enterprise loans of financial institutions is exempt from VAT. The period of this policy is from September, 20 18 1 day to June, 2023 1 February, 31day, and the interest income of small loans issued by financial institutions to small enterprises, micro-enterprises and individual industrial and commercial households is exempt from value-added tax.
In addition to the above-mentioned preferential tax policies for small-scale taxpayers, there are also some preferential tax policies for agricultural loans, tax exemption policies for free loans within enterprise groups, tax exemption policies for heating enterprises and tax exemption policies for animation enterprises. Continue to implement tax-free concessions for tea sales, tax-free concessions for rental income of public rental housing and tax-free concessions for qualified tap water sales income. At the same time, the anti-HIV drugs imported by the Health and Wellness Commission will be exempted from VAT, and the preferential policies of culture exemption from VAT will continue to be promoted, and the preferential policies of donating poverty alleviation materials will be extended, and the preferential policies of supporting scientific and technological innovation during the Tenth Five-Year Plan period will be exempted.
At present, small-scale taxpayers are mostly engaged in selling goods and services, and the tax rates of 3% and 5% are mainly applicable. This announcement directly declares that the income corresponding to the 3% tax rate is exempt from VAT.
The income of small-scale taxpayers subject to the 5% levy rate mainly includes:
1. Small-scale taxpayers sell self-built or acquired real estate;
2. Small-scale taxpayers sell self-developed real estate projects in real estate development enterprises;
3. Real estate acquired by small-scale taxpayers under lease (operating lease);
4. Small-scale taxpayers who provide labor dispatch services choose to pay taxes by difference;
5. Small-scale taxpayers provide safety protection services and choose to pay taxes by difference.
In other words, for small-scale taxpayers with 5% business, the policy of150,000 yuan per month (or 450,000 yuan per quarter) is still applicable. If the monthly sales do not exceed150,000 yuan (or 450,000 yuan per quarter), you can still enjoy 5% of the business tax exemption, and of course you can't issue special tickets.
If the monthly sales exceed 1.5 million (or 450,000 per quarter), it is natural to pay taxes. But at this time, in addition to 5% and 3% of the business, 3% of the business can also issue tax-free invoices to enjoy tax exemption.
legal ground
"Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on the Exemption of Small-scale Taxpayers from VAT and Other Collection and Management Matters" stipulates that:
1. Small-scale taxpayers of value-added tax shall be exempted from value-added tax if the taxable sales income is subject to the 3% levy rate, and an ordinary tax-free invoice shall be issued as required. Taxpayers who choose to give up tax exemption and issue special VAT invoices should issue special VAT invoices with a collection rate of 3%.
Second, small-scale VAT taxpayers have obtained taxable sales income, and the tax obligation occurred before March 3, 20221day, and VAT invoices have been issued at the rate of 3% or 1%. In case of sales discount, suspension or return, red-ink invoices should be issued, and red-ink invoices should be issued at corresponding rates; If there is an error in invoicing and it needs to be reissued, the red-ink invoice shall be issued according to the corresponding collection rate, and then the correct blue-ink invoice shall be reissued.
3. If a small-scale VAT taxpayer conducts VAT taxable sales, and the total monthly sales amount does not exceed 1 0.5 million yuan (if 1 tax period is1tax period, the quarterly sales amount does not exceed 450,000 yuan, the same below), the sales of VAT-exempt items and other items shall be in the VAT and additional tax (applicable to small-scale taxpayers), tax-free sales of small and micro enterprises or
If the total monthly sales amount exceeds 6.5438+0.5 million yuan, the total sales amount exempted from value-added tax and other items shall be filled in the column of "VAT and additional tax declaration form (applicable to small-scale taxpayers)", "Other tax-free sales" and the corresponding column of "VAT reduction and exemption declaration form".