recent2020In 2005, it was a very special year. Due to the epidemic, most companies' businesses were more or less affected, among which small and micro enterprises were more significantly affected due to their small scale and poor resistance ability. In this context, the country, in order to encourage and support these small and micro enterprises affected by the epidemic, in2020A series of preferential tax policies were introduced in 2005. One of the most obvious tax policies is the Treasury Announcement of the State Administration of Taxation on the VAT Policy Supporting the Resumption of Work of Individual Industrial and Commercial Households(Ministry of Finance Announcement of the State Administration of Taxation2020Annual regulation13No.)Rules. Because the rules directly cut the VAT rate for most small taxpayers from3%The tax rate is reduced to1%Rate of levy. But the allotted time is2020years3month1sunrise5month31Day. Subsequently in order to increase the preferential treatment and support small and micro enterprises, the country and the Ministry of Finance Announcement of the State Administration of Taxation on Extending the Implementation Period of the Policy of VAT Reduction and Exemption for Small-scale Taxpayers(Ministry of Finance Announcement of the State Administration of Taxation2020Annual regulation24Which changes the VAT rate from3%The tax rate is reduced to1%The time of levy from5month31The day is extended to2020years12month31Day.
By virtue of having come2021In the first quarter, many small and micro businesses will be confused: "We can continue to enjoy VAT reduction1%Preferential tax rate?" In order to the majority of small and micro enterprises, my company's tax agents on the preferential policy from all aspects of an in-depth understanding, below we will give you a detailed introduction.
So far, as far as we know, although the official document has not been issued, but this offer should continue to enjoy.
reason1: VAT invoicing software (taxUKeyVersion), the software2021In the annual update, we can see "since2021years1month1From today, the Ministry of Finance Notice of the State Administration of Taxation on the VAT Policy in Support of the Resumption of Work of Individual Industrial and Commercial Households (2020Annual regulation13Number) temporarily continue to execute, temporarily continue to reduce the press1%The rate of levy is VAT. After the official document is issued, the official document will prevail. Content of
reason2: VAT invoice tax control billing software (tax control plate version), from the prompt information of the software, we can see that "VAT small-scale taxpayers, temporarily continue to reduce1%The rate of levy is VAT. Issue an invoice to select the levy rate, and continue to do so temporarily. After the official document is issued, the official document shall prevail."
reason3: VAT invoice tax control billing software (golden tax plate version), the software is also recommended to follow1%Issue a plain invoice.
So from a number of tax software updates and tips, small and micro enterprises in2021Can also continue to enjoy the value-added tax preferential policy.
CycloseThe company is committed to providing domestic and foreign customers with corporate audit, tax declaration, registration, annual inspection, tax planning and other services in Hong Kong, Singapore, Dubai and other regions. Efficient, rigorous, intimate service has been favored by many private enterprises, listed companies and large state-owned enterprises.