Q：
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Small scale VAT taxpayers who declare on a quarterly basis are expected to have a sales revenue of 250000 yuan in the third quarter of 2023. May I ask if it is possible for me to waive tax exemption for some businesses and issue VAT special invoices with a tax rate of 1% or 3% according to customer requirements?
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A：
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According to actual business needs, the above-mentioned tax reduction and exemption policies can be waived for some businesses, and VAT can be calculated and paid at a rate of 1% or 3%, and a corresponding VAT special invoice can be issued at the corresponding collection rate.
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Q：
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Can small scale taxpayers engaged in motorcycle sales still issue tax-free VAT special invoices with monthly sales of less than 100000 yuan?
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A：
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Small scale taxpayers selling motor vehicles can enjoy tax exemption policies according to regulations, and issue VAT special invoices with the tax rate column labelled "tax exemption” and in the upper left corner with the word "motor vehicle".
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Q：
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Small scale VAT taxpayers who declare monthly have a monthly sales revenue of around 100000 yuan. However, when issuing invoices to customers, it is not possible to confirm whether the total monthly income will exceed 100000 yuan. If they need to enjoy preferential policies for small-scale taxpayers, how should they issue invoices?
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A：
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If it is uncertain whether the monthly sales revenue will exceed 100000 yuan, taxable sales income applicable to the 3% levy rate should be issued in accordance with the 1% levy rate ordinary VAT invoice. When declaring taxes, if the monthly sales revenue does not exceed 100000 yuan, tax exemption claim can be made during tax declaration. If the monthly sales revenue exceeds 100000 yuan, VAT can be declared and paid at a reduced rate of 1% during tax declaration.
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Q：
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Small scale taxpayers who declare VAT monthly, issued VAT ordinary invoices to customers in August 2023 with a 3% tax rate, if their actual monthly sales do not exceed 100000 yuan, will they still be eligible for tax exemption?
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A：
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If the monthly sales revenue does not exceed 100000 yuan, they can directly apply for tax exemption when declaring taxes to enjoy the policy of VAT exemption.
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Q：
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Small scale taxpayers of VAT for retail motorcycles have monthly sales of around 100000 yuan. When issuing invoices to customers in the middle of the month, it is impossible to confirm whether they can enjoy the tax exemption policy for monthly sales of less than 100000 yuan. If they need to enjoy the preferential policy for small scale taxpayers, how should they issue a unified invoice for motor vehicle sales?
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A：
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When invoicing in the middle of the month, it is not known whether the sales revenue will exceed 100000 yuan or whether the tax exemption policy can be enjoyed. Therefore, a unified invoice for motor vehicle sales should be issued at 1% tax rate first. When declaring taxes, if the monthly sales revenue does not exceed 100000 yuan, tax exemption claim can be made during tax declaration. If the monthly sales revenue exceeds 100000 yuan, VAT can be declared and paid at a reduced rate of 1% during tax declaration.
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FAQ
