The tax exemption for small-scale taxpayers is as follows:
1. Small-scale taxpayers who issue no more than 90,000 VAT invoices every quarter and no more than 30,000 VAT invoices every month are exempt from VAT and additional taxes;
2. Small-scale taxpayers whose monthly sales income does not exceed 654.38+10,000 yuan, or whose quarterly sales tax does not exceed 300,000 yuan, shall be exempted from VAT;
3. This is a preferential value-added tax policy for small and micro enterprises;
4. Simple taxation method is applicable to the taxable behavior of small-scale taxpayers.
There are three main ways to collect small-scale taxpayers:
Audit collection, audit collection and regular quota collection;
1. Audit collection: The tax authorities calculate and pay taxes according to the applicable tax rate according to the operating conditions reflected in the accounts provided by taxpayers. This method is generally applicable to tax paying units with relatively sound financial accounting system and able to seriously fulfill their tax payment obligations;
2. Verification and collection: The tax authorities verify the approved output and sales volume of taxable products produced by taxpayers according to the employees, production equipment, raw materials used and other factors, and collect taxes accordingly. This method is generally applicable to taxpayers whose books are not sound enough, but who can control raw materials or sales;
3. Regular quota collection: the tax authorities determine the turnover and income one by one through typical investigations, and collect taxes accordingly. This method is generally applicable to small tax paying units without complete evaluation basis.
What is a small-scale taxpayer?
Small-scale taxpayers refer to value-added tax taxpayers whose annual sales are lower than the prescribed standards, their accounting is not perfect, and they can't submit relevant tax information as required.
The so-called imperfect accounting means that the taxable amount of output tax, input tax and value-added tax cannot be calculated correctly.
Criteria for the identification of small-scale taxpayers after the reform of the camp.
Announcement on matters related to the qualification of general taxpayers in the pilot project of changing business tax to value-added tax in eight provinces and cities such as Beijing Announcement No.38 of People's Republic of China (PRC) State Taxation Bureau No.2012 stipulates that the pilot taxpayers whose annual sales of taxable services did not exceed 5 million yuan before the implementation of the pilot project may apply to the competent tax authorities for the qualification of general taxpayers.
The Notice on the Qualification of General Taxpayer and Related Matters in the Reform of Value-added Tax Transformation (Shui Han [2012] No.227) stipulates that taxable services and newly opened taxpayers with annual sales below 5 million yuan may apply to the competent tax authorities for the qualification of General Taxpayer before 20 12 10. The information that the applicant should provide is as follows:
1. General application form for the qualification of VAT general taxpayer;
2. A copy of the tax registration certificate;
3. The identity certificates of the person in charge of finance and the taxpayer and their copies;
4. Accountant qualification certificate or agency bookkeeping agreement signed with intermediary institutions and its copy;
5. Certificate of property right of business premises or lease agreement, or certificate of other available premises and its copy;
6. Other relevant information specified by People's Republic of China (PRC) State Taxation Administration of The People's Republic of China.
legal ground
Detailed Rules for the Implementation of People's Republic of China (PRC) Tax Collection and Management Law
Article 43 Taxpayers who enjoy preferential tax reduction or exemption shall resume paying taxes on the day after the expiration of the tax reduction or exemption period; If the conditions for tax reduction or exemption change, it shall report to the tax authorities when handling the tax declaration; Those who no longer meet the conditions for tax reduction or exemption shall fulfill their tax obligations according to law; Those who fail to pay taxes according to law shall be recovered by the tax authorities.
Article 44 The tax authorities may, in accordance with the principle of being conducive to tax control and payment, and in accordance with the relevant provisions of the state, entrust relevant units and personnel to collect scattered and off-site taxes, and issue a certificate of entrustment. The entrusted units and personnel shall, in accordance with the requirements of the collection certificate, collect taxes in the name of the tax authorities according to law, and taxpayers shall not refuse; If the taxpayer refuses, the entrusted units and personnel shall report to the tax authorities in a timely manner.