In 2022, the value-added tax policy for small-scale taxpayers is divided into two parts:
From June 65438+1 October1day to March 3 1 day, the implementation policies are as follows: small-scale VAT taxpayers apply the tax rate of 3% to levy taxable sales income, and levy VAT at the reduced rate of 1%; The withholding rate is 3%, and the withholding value-added tax is reduced by 1%.
From April 1 day to February 3 1 day, the implementation policies are as follows: small-scale taxpayers of value-added tax apply the tax rate of 3% to calculate taxable sales income, and are exempt from value-added tax; VAT prepayment with 3% withholding rate shall be applied, and VAT prepayment shall be suspended.
It should be noted that this policy is applicable to small-scale VAT taxpayers, so: First, the policy can be applied to small-scale VAT taxpayers who obtain taxable sales income at a rate of 3% regardless of enterprises or individual industrial and commercial households. Second, the general taxpayer can't apply this policy, and neither the tax exemption policy nor the deferred prepayment policy is applicable to the general taxpayer.
Scope of taxable sales income exempted from VAT
According to the announcement number 15, you can enjoy the taxable sales income of small-scale taxpayers exempted from the value-added tax policy, which is only the taxable sales income obtained by taxpayers with a collection rate of 3%; For taxpayers with a 5% levy rate, VAT should still be calculated and paid according to the current regulations.
The levy rate of 3% is applicable to most businesses of small-scale taxpayers. It should be noted here that some tax reduction policies were introduced in the early stage, such as 2% reduction for second-hand goods sales and 0 reduction for second-hand car distribution. 5% levy, etc. The collection rate before the reduction is 3%, so for these businesses, you can choose to apply the tax exemption policy and issue tax-free ordinary invoices; You can also still apply the original tax reduction policy, issue special invoices for value-added tax according to the tax reduction rate, and calculate and pay taxes.
Small-scale taxpayers apply 5% taxable sales income, mainly including selling real estate, renting real estate, and dispatching labor to choose 5% difference to pay value-added tax. From April 1 day to February 1 day, you can't enjoy the tax exemption policy, but you should still calculate and pay the value-added tax according to the relevant regulations.
I hope the above content can help you. Please consult a professional lawyer if you have any other questions.
Legal basis: Article 12 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC) has a tax rate of 3%, unless otherwise stipulated by the State Council. Article 22 of the Measures for the Administration of Invoices in People's Republic of China (PRC) shall be issued in accordance with the prescribed time limit, sequence and columns, and all invoices shall be issued at one time and stamped with special invoices. No unit or individual may commit the following acts of falsely issuing invoices: (1) Issuing invoices that are inconsistent with the actual business conditions for others and themselves; (two) let others issue invoices for themselves that are inconsistent with the actual business situation; (three) introduce others to issue invoices that are inconsistent with the actual business situation.