Heavy! Small-scale starting point to 450,000 yuan
April 1 onwards!
Just now! Good news: 1, since the small and micro-enterprises and individual income tax annual taxable income less than 1 million yuan part, in the current small and micro-enterprise preferential policies on the basis of, and then halved the levy. 2, since the small-scale value-added tax starting point from the monthly sales of 100,000 yuan to 150,000 yuan. Just now! The State Administration of Taxation also issued an official document: Once again, it is clear: since the monthly sales of less than 150,000 yuan (including this number) of VAT small-scale taxpayers, exempted from VAT. The key point!!!! 1, small-scale taxpayers VAT taxable sales behavior, the total monthly sales do not exceed 150,000 yuan (to a quarter for a tax period, quarterly sales do not exceed 450,000 yuan, the same below), exempted from value-added tax. If a small-scale taxpayer has a VAT-taxable sales behavior, and the total monthly sales exceed 150,000 yuan, but after deducting the sales of immovable property in the current period does not exceed 150,000 yuan, the sales of goods, services, services and intangible assets are exempted from VAT. 2. Small-scale taxpayers applying the policy of differential VAT levy shall determine whether they can enjoy the VAT exemption policy stipulated in this announcement by the sales amount after the difference. The relevant column of "Exempted Sales" in the "VAT Return (for small-scale taxpayers)" should be filled in with the sales after the difference. 3. Small-scale taxpayers who pay tax for a fixed period can choose to pay tax for one month or one quarter, and once chosen, no change is allowed within one fiscal year. 4. Other individuals referred to in Article 9 of the Rules for the Implementation of the Provisional Regulations on Value-added Tax of the People's Republic of China, who rent out real estate in the form of one-time rent, can be equally apportioned during the corresponding lease period, and if the apportioned monthly rental income does not exceed 150,000 yuan, they are exempted from value-added tax (VAT). 5. Small-scale taxpayers who are required to prepay VAT according to the current regulations are not required to prepay VAT for the current period if their monthly sales in the place of prepayment do not exceed RMB 150,000 yuan. 6. Small-scale taxpayers and individual businessmen selling real estate shall determine whether to make prepayment of VAT according to their tax periods, Article 5 of this Notice and other existing policies; other individuals selling real estate shall continue to be exempted from VAT in accordance with the existing provisions. 7. Small-scale taxpayers who have already used special tax-control equipments such as golden tax disk and tax-control disk to issue VAT invoices, and whose monthly sales have not exceeded 150,000 yuan, can continue to use the existing equipments to issue invoices, and can also voluntarily apply to the tax authorities for free tax Ukey to issue invoices. 8, this announcement from April 1, 2021 shall come into force. The Announcement of the State Administration of Taxation on Issues Related to the Levy and Management of the VAT Exemption Policy for Small-Scale Taxpayers (No. 4 of 2019) is also repealed. Due to the recent introduction of and to introduce a lot of new policies, we also prepared the latest and most complete preferential policies and the latest and most complete VAT rate table, we recommend that the collection ~ #3img4#Small-scale 450,000 exemptions! 3% 1%
2021 VAT The latest policy of preferential, all!
1. Small-scale quarterly not more than 450,000 exemption Since the monthly sales of less than 150,000 yuan (including this number) of VAT small-scale taxpayers, exemption from value-added tax. 2. Small-scale 3% 1%, continue to implement! 1, in addition to Hubei Province, small-scale taxpayers 3% reduced by 1%, preferential time: January 1, 2021 - December 31, 2021. 2, Hubei Province, small-scale taxpayers in January - March 2021 to continue to implement the policy of exemption from value-added tax, April 1 - December 31, the same as other provinces, the implementation of the 3% reduction of 1% preferential policies. The exemption of VAT for all kinds of income is temporarily enforced until March 31, 2021 From January 1 to March 31, 2021, taxpayers will be exempted from VAT for providing 5 kinds of income. ◆Transportation of epidemic prevention and control of key protection materials obtained income ◆Public **** transportation services ◆Life services ◆Provide residents with essential living materials express delivery services Among them, life services, including cultural and sports services, education and medical services, tourism and recreation services, catering and accommodation services, residents of the daily life of the service and other living services. It should be noted that the tax-exempt income corresponding to the input tax can not be deducted Oh short video punch card: small taxpayers choose to partially enjoy the relief is how? 4. Epidemic prevention and control of key enterprises to offset the tax refund From January 1, 2021 to March 31, the epidemic prevention and control of key protection materials production enterprises can apply to the competent tax authorities on a monthly basis to return the full amount of incremental tax credits. The list of key security production enterprises for epidemic prevention and control is determined by the provincial and above development and reform departments, industry and information departments. 5. Donations are exempted from value-added tax (VAT) Preferential time: January 1 to March 31, 2021 6. Movie projection services are exempted from VAT Preferential time: January 1 to December 31, 2021 7. Financial institutions are exempted from VAT on interest income from loans to small and micro-enterprises Preferential time: January 1 to December 31, 2023 8. Preferential policies on VAT for animation enterprises Preferential period: January 1, 2021 to December 31, 2023 9. Preferential VAT for agriculture-related loans From January 1, 2021 to December 31, 2023, China Postal Savings Bank will provide preferential policies on VAT for loans related to the Three Rural Enterprises. From January 1, 2021 to December 31, 2023, the county sub-branches under the branches of China Postal Savings Bank in provinces, autonomous regions, municipalities directly under the central government, and municipalities separately listed in the central government, which are included in the "Three Rural Finance Divisions" reform, may choose to apply the simplified tax method to calculate and pay the VAT according to the levy rate of 3% on the interest income derived from loans to rural households, rural enterprises, and various types of organizations in the rural areas. 10. VAT exemption for gratuitous borrowing within enterprise groups From January 1, 2021 to December 31, 2023, gratuitous borrowing and lending of funds between units (including enterprise groups) within an enterprise group is exempted from value-added tax (VAT). 11. Preferential VAT Policies for Heating Enterprises From January 1, 2021 to the end of the heating period in 2023, heating enterprises will be exempted from VAT on the income from heating fees for supplying heat to individual residents (hereinafter referred to as residents).3