In order to further support the development of small and micro enterprises, the country has introduced VAT exemption for small-scale taxpayers. Today, we will analyze the benefits brought by this tax policy to enterprises.
According to the regulations: since2022years4month1sunrise2022years12month31The VAT applies to small-scale taxpayers3%The taxable sales income of the levy rate shall be exempt from VAT; apply3%The pre-payment of VAT items with the pre-payment rate shall be suspended.
For example:AEnterprises for small-scale taxpayers, VAT quarterly declaration payment. Since the2022years4Lunar solstice6Ordinary VAT invoice shall be issued from month to month50Wan, issue value-added special invoice20vannaADid the company pay VAT in the second quarter, and if so, how much VAT should it pay?
VAT is applicable to small-scale taxpayers3%If the taxable sales income of the levy rate is exempt from VAT, the tax-free ordinary invoice shall be issued according to the regulations. If the taxpayer chooses to give up the exemption and issue a special VAT invoice, the levy rate shall be3%VAT special invoice. SoAOrdinary invoice issued by the enterprise50Million can be full tax exemption, VAT special invoice20All should press3%Tax rate to pay VAT is:200000/(1+3%)*3%=5825.24yuan
Therefore, if all enterprises issue ordinary invoices, they can be exempted from tax in full. If they give up the exemption, they need to issue special invoices3%Levy tax.
Ministry of Finance Announcement of the State Administration of Taxation2022Annual regulation15Announcement of the State Administration of Taxation2022Annual regulation6A surname
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.