The threshold of value-added tax for small-scale taxpayers has been raised from 30,000 yuan to 654.38+10,000 yuan, and small-scale taxpayers mainly include small and micro enterprises, individual industrial and commercial households and other individuals. Non-ordinary taxpayers can only open ordinary tickets, and if there is special need, they can apply to the tax bureau for special tickets.
In order to strengthen the management of special invoices for goods exempted from value-added tax, State Taxation Administration of The People's Republic of China recently issued a notice clearly stipulating that general taxpayers of value-added tax shall not issue special invoices when selling goods exempted from value-added tax.
If the special invoices issued violate the provisions of this law, the sales amount subject to VAT shall be calculated in full accordance with the applicable VAT rate, and the input tax shall not be deducted. Measures "and the relevant provisions of the detailed rules for the implementation of national invoice management.
Extended data:
Some tax-free preferential policies
1. Disabled people who provide services to the society may be exempted from business tax upon approval.
2. The income from the production and operation of individual industrial and commercial households and the income from labor remuneration of the disabled, the elderly and the families of the deceased shall be reduced by 50%-90% with the approval of the municipal and county local tax bureaus.
3. Individual industrial and commercial households that have suffered heavy losses due to serious natural disasters can enjoy appropriate personal income tax reduction and exemption within one to three years after their production and operation income is confirmed by the local tax bureaus of cities and counties.
4, laid-off workers from state-owned enterprises engaged in individual industrial and commercial households and cottage industries, approved by the local tax authorities, can be exempted from personal income tax for one year. Laid-off workers of urban collective enterprises can be executed in parallel.
Baidu encyclopedia-individual industrial and commercial households pay taxes