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Q:
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What is the starting point of tax exemption for small taxpayers in the new announcement?
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A:
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A small-scale taxpayer whose monthly sales do not exceed 150,000 yuan (for a quarterly tax period, the quarterly sales do not exceed 450,000 yuan, the same below) is exempt from VAT.
If the total monthly sales of a small-scale taxpayer exceeds 150,000 yuan but does not exceed 150,000 yuan after deducting the sales of real estate in the current period, the sales of goods, services, services and intangible assets are exempt from VAT.
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Q:
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How does this policy apply to small taxpayers who are subject to differential taxation?
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A:
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Small-scale taxpayers applying the VAT differential taxation policy shall determine whether they can enjoy the VAT exemption policy stipulated in this Notice by the sales after the difference. In the relevant column of the VAT Return (for small-scale taxpayers), fill in the sales after the difference in the "exempted sales".
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Q:
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What are the regulations for the tax period?
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A:
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Small-scale taxpayers who pay tax on a fixed term can choose to pay tax for one month or one quarter, and once chosen, the tax term cannot be changed within one fiscal year.
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Q:
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How are other individuals with rental income administered?
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A:
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Rental income obtained by other individuals referred to in Article 9 of the Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value-Added Tax in the form of a one-time rental may be apportioned equally over the corresponding lease period, and where the apportioned monthly rental income does not exceed 150,000 yuan, it is exempt from VAT.
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Q:
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How is the administration of small taxpayers who should be prepaid?
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A:
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Small-scale taxpayers who should pay VAT in advance according to the current regulations are not required to pay tax in advance in the current period if the monthly sales achieved in the place of advance payment do not exceed 150,000 yuan.
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FAQ
