I. From January 1, 2023 to December 31, 2023, VAT small-scale taxpayers with monthly sales of less than 100,000 yuan (inclusive) will be exempted from the tax on the value of the increased group of drafts.
Second, from January 1, 2023 to December 31, 2023, small-scale taxpayers applying 3% pre-collection rate of VAT on taxable sales receipts, reduced by 1% levy rate on VAT; applying 3% pre-collection rate of VAT prepayment, reduced by 1% pre-collection rate on VAT prepayment. Third, from January 1, 2023 to December 31, 2023, the VAT credit policy is implemented in accordance with the following provisions: (a) Allow taxpayers in the production services industry to offset their tax payable in accordance with the current period of deductible input tax plus 5%. Productive service industry taxpayers Sheltered Sun Sell, refers to the provision of postal services, telecommunication services, modern services, life services to obtain sales accounted for the proportion of all sales of more than 50% of the taxpayers. (ii) Allow living service industry taxpayers in accordance with the current period can be deducted book lack of input tax amount plus 10% to offset the taxable amount. Living services hand virtual industry taxpayers, refers to the provision of living services to obtain the sales of all sales of more than 50% of the modulus weight of taxpayers. (c) Taxpayers applying the additive credit policy of other related matters, in accordance with the "Ministry of Finance General Administration of Taxation General Administration of Customs on the deepening of value-added tax reform related to the announcement of the macro-expansion of the Tea Policy" (Ministry of Finance General Administration of Taxation General Administration of Customs Announcement No. 39 of 2019), "Ministry of Finance General Administration of Taxation on the clarification of the living service industry VAT additive credit policy collapsed he Xiaoxiao Announcement" (Ministry of Finance Taxation General Administration of Taxation Announcement No. 87 of 2019), and "the living services industry" (Ministry of Finance Taxation General Administration of Taxation Announcement No. 87 of 2019). General Administration Announcement No. 87 of 2019) and other relevant provisions. Fourth, according to the provisions of this Announcement, the VAT that should be reduced or exempted, and has been collected before the issuance of this Announcement, can be credited against the tax payable by the taxpayer in the subsequent tax period or be refunded.