Tax exemption: small-scale taxpayers whose business is 3% levy rate will be exempted from value-added tax from April to the end of this year (taxpayers above 5 million need to be converted into ordinary taxpayers); If the business is 5%, the original value-added tax allowance is still applicable, not exceeding1.5000 per month (not exceeding 450000 per quarter); 2. Invoicing: For small-scale taxpayers with a business tax rate of 3%, if they choose to enjoy the tax-free policy, they will issue tax-free invoices; If there is a need to issue special invoices, special VAT invoices will be issued at the rate of 3% from April this year (1% until the end of March this year). 3. Declaration: Small-scale taxpayers with a business tax rate of 3% need to declare VAT in two situations: (1) If the total monthly sales do not exceed 6.5438+0.5 million yuan (the quarterly sales do not exceed 450,000 yuan), the sales of items such as VAT exemption should be reported in the Declaration Form for VAT and Additional Tax (applicable to small-scale taxpayers), the sales of small and micro enterprises or the sales below the threshold. If there are no other tax exemption items, there is no need to fill in the List of VAT Tax Reduction and Exemption Declaration; (2) If the total monthly sales amount exceeds 6.5438+0.5 million yuan (the quarterly sales amount exceeds 450,000 yuan), all items such as the sales amount exempted from VAT shall be filled in the column number of "Other sales amount excluding tax" in the VAT and Additional Tax Declaration Form (applicable to small-scale taxpayers) and the corresponding column number in the Detailed List of VAT Reduction and Exemption Declaration.