Relevant rules have also been issued!
In order to facilitate taxpayers' understanding, the Announcement of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Exempting Small-scale Taxpayers from Value-added Tax (AnnouncementNo. 15 of State Taxation Administration of The People's Republic of China of the Ministry of Finance in 2022) and the Announcement of State Taxation Administration of The People's Republic of China of People's Republic of China (PRC) on Exempting Small-scale Taxpayers from Value-added Tax (Announcement No.6 of State Taxation Administration of The People's Republic of China of People's Republic of China (PRC) in 2022) were also released simultaneously.
The document stipulates:
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 VAT and surcharges (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".
4. Previously, in accordance with Article 2 of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Unifying the Identification Standards of Small-scale VAT Taxpayers (Caishui [2065438+08] No.33) and Article 5 of the Announcement of State Taxation Administration of The People's Republic of China on the Exemption of Small-scale Taxpayers from VAT (No.4 of 20 19), And the taxpayers who require re-registration in Article 6 of the Announcement of State Taxation Administration of The People's Republic of China on Defining Some Issues in the Administration of VAT Collection (2020), according to the relevant provisions of the Announcement of State Taxation Administration of The People's Republic of China on Unifying the Standards of Small-scale Taxpayers and Other Issues of VAT (No.20 1818), are included in the subject of "Taxes payable-input tax to be deducted", and the balance is as of March 36.
5. Small-scale taxpayers who have used special tax control equipment such as golden tax plate and tax control plate to issue VAT invoices can continue to use existing equipment to issue invoices, or they can voluntarily redeem tax UKey invoices from tax authorities for free.
VI. This announcement shall come into force on April 1 day, 2022.
It is hereby announced.
State Administration of Taxation (SAT)
March 24(th), 2022
Policy interpretation
1. Can small-scale taxpayers enjoy the tax exemption policy if the sales income is subject to the 3% levy rate?
A: Whether the tax exemption policy is applicable to the taxable sales income of small-scale taxpayers with a 3% levy rate should be judged according to the time when the taxpayer's tax obligation to obtain taxable sales income occurs. Taxpayers can only apply the tax exemption policy if they obtain the sales income subject to the 3% levy rate and their tax obligation occurs from April 1 day to February 1 day in 2022. If the tax obligation occurs in March 2022,
Two, small-scale taxpayers to obtain taxable sales income applicable to the 3% levy rate to enjoy the tax exemption policy, how to issue invoices?
A: Article 21 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC) stipulates that taxpayers may not issue special invoices for value-added tax if their taxable sales are tax-free. Accordingly, Article 1 of this announcement makes it clear that small-scale VAT taxpayers who obtain taxable sales income at a rate of 3% and enjoy the tax exemption policy may issue tax-free ordinary invoices and may not issue special VAT invoices.
3. Can small-scale taxpayers be exempted from tax exemption and issue special VAT invoices? If it can be issued, what collection rate should be used to issue special invoices?
A: According to the provisions of Article 1 of this announcement, small-scale VAT taxpayers can choose to give up tax exemption and issue special VAT invoices when they obtain taxable sales income at a rate of 3%. If a taxpayer chooses to waive tax exemption and issue a special VAT invoice for part or all of taxable sales income, it shall issue a special VAT invoice with a collection rate of 3%, and calculate and pay VAT according to regulations.
4. Small-scale taxpayers have issued VAT invoices before the end of March 2022. What should I do if the sales are discounted, suspended, returned or invoiced incorrectly?
A: Article 2 of this announcement makes it clear that small-scale taxpayers have issued VAT invoices before the end of March 2022. In case of sales discount, suspension, return of goods, staggered invoices, etc., red-ink invoices should be issued according to the original collection rate. That is, if the VAT invoice was issued at the rate of 3% before, the red-ink invoice should be issued at the rate of 3%; If the previous VAT invoice was issued at the tax rate of 1%, the red-ink invoice should be issued at the tax rate of 1%. If a taxpayer needs to re-issue an invoice due to an error in invoicing, it shall re-issue a correct blue invoice after issuing a red invoice.
Verb (abbreviation of verb) How should small-scale taxpayers fill in the relevant tax exemption columns when applying for tax exemption policy?
A: Article 3 of this announcement makes it clear that small-scale VAT taxpayers carry out VAT taxable sales, and the total monthly sales amount does not exceed 6.5438+0.5 million yuan (if 6.5438+0 quarters is 6.5438+0 tax periods, the quarterly sales amount does not exceed 450,000 yuan, the same below). For the sales exempted from VAT and other items, fill in the VAT and Additional Tax Declaration Form (applicable to small-scale taxpayers). If the total monthly sales of small and micro enterprises exceeds 6.5438+0.5 million yuan, fill 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.
Whether the above-mentioned monthly sales amount exceeds 6.5438+0.5 million yuan is determined according to Articles 1 and 2 of the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Exemption of Small-scale Taxpayers from VAT Collection and Management (202 1 No.5).
6. For taxpayers re-registered from 20 18 to 2020, the input tax that was not deducted before re-registration and the remaining tax in the current period on the date of re-registration shall be included in the subject of "Taxes payable-input tax to be deducted" according to regulations. Can this part of the input tax be deducted from the output tax and how should it be handled?
A: From 20 18 to 2020, the re-registration policy was introduced for three consecutive years. The input tax amount that the re-registered taxpayer has not yet declared for deduction and the remaining tax amount at the end of the current period on the date of re-registration shall be included in the "taxable amount-input tax amount to be deducted" according to regulations, which is used to retrospectively adjust the taxable amount generated by tax-related matters such as sales discounts and returns during the period of ordinary taxpayers. At present, the re-registration policy has expired, so how to deal with the relevant tax amount of this account? Article 4 of this announcement clearly stipulates that the balance due to re-registration included in the subject of "tax payable-input tax to be deducted" as of March 3, 20221can be included in fixed assets, intangible assets, investment assets, inventory and other related subjects in 2022, and the undivided part can be deducted before paying enterprise income tax or personal income tax in 2022.
Duty-free, is the sales volume still limited to15/450,000?
At present, small-scale taxpayers engaged in the sale of goods and services mainly apply the tax rates of 3% and 5%. This announcement directly announced that the income corresponding to the 3% tax rate will be exempted from VAT, which means that most of the income of the vast majority of small-scale taxpayers will be exempted from VAT, which is undoubtedly a huge good news!
However, it should be noted that the income subject to the 5% levy rate cannot enjoy this policy.
The income applicable to the 5% levy rate mainly includes:
1. Small-scale taxpayers sell self-built or acquired real estate;
2. Small-scale taxpayers of real estate development enterprises sell self-developed real estate projects;
3. Small-scale taxpayers lease (operate lease) the acquired real estate;
4. Small-scale taxpayers who provide labor dispatch services choose to pay taxes by difference;
5. Small-scale taxpayers who provide safety protection services choose the difference tax payment.
In other words, for small-scale taxpayers with 5% business, the preferential policy of 6.5438+0.5 million yuan per month (or 450,000 yuan per quarter) is still applicable. If the monthly sales do not exceed 6.5438+0.5 million yuan (or 450,000 yuan per quarter), these 5% businesses can still enjoy duty-free, of course, special fares cannot be opened.
If the monthly sales amount exceeds 1.5 million (or the quarterly sales amount exceeds 450,000), 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 enjoy tax-free invoices.
Is there no sales limit for small-scale taxpayers whose business is all 3%?
A: No!
It should be noted that the cumulative taxable sales of small-scale taxpayers for 12 months (quarterly tax payment for four consecutive quarters) (
Including tax declaration sales, inspection and compensation sales, tax assessment and adjustment of sales.
) in the case of more than 5 million, it is necessary to transfer to the general taxpayer! General taxpayer's tax rate (mainly 13%) should be applied!
According to Article 8 of the Administrative Measures for the Registration of General VAT Taxpayers (Order No.43 of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC)):
Taxpayers shall go through the relevant procedures in accordance with the provisions of Article 6 or Article 7 of these Measures within 15 days after the end of the reporting period of the month (or quarter) in which the annual taxable sales exceed the prescribed standards;
If it is not handled within the prescribed time limit, the competent tax authority shall make a Notice of Tax Matters within 5 days after the end of the prescribed time limit, and inform the taxpayer that it shall go through the relevant formalities with the competent tax authority within 5 days;
If it is not handled within the time limit, the tax payable shall be calculated according to the sales volume and VAT rate from the next month, and the input tax shall be deducted only after the taxpayer goes through the relevant formalities.
abstract
To sum up, it is summarized as follows:
1. Exemption: from April to the end of this year, small-scale taxpayers will be exempted from 3% VAT (taxpayers over 5 million need to be converted into ordinary taxpayers); If the business is 5%, the original regulations still apply that the monthly amount does not exceed 6.5438+0.5 million (the quarterly amount does not exceed 450,000);
2. About invoicing: small-scale taxpayers whose business is 3% levy rate will issue tax-free invoices if they choose to enjoy the tax-free policy; If there is a need to issue special invoices, special VAT invoices will be issued at 3% from April this year (1% tax rate will expire at the end of March this year).
3. About declaration: Small-scale taxpayers with a business tax rate of 3% need to declare VAT in two situations:
(1) If the total monthly sales amount does not exceed 1.5 million yuan (the quarterly sales amount does not exceed 450,000 yuan), the items such as sales exempted from VAT shall be filled in the relevant columns of "VAT and additional tax return (applicable to small-scale taxpayers)", "Sales exempted from small and micro enterprises" or "Sales not reaching the threshold". If there are no other tax-exempt items, there is no need to fill in the VAT Tax Reduction and Exemption Declaration Form;
(2) If the total monthly sales amount exceeds 6.5438+0.5 million yuan (the total quarterly sales amount exceeds 450,000 yuan), the total sales amount of items exempted from value-added tax shall be filled in the column of "Other Duty-free Sales" in the Declaration Form for Value-added Tax and Additional Tax (applicable to small-scale taxpayers) and the corresponding column of the List of Value-added Tax Reduction and Exemption.