Introduction 2020 is a crucial year and a turning point for economic development. Therefore, the state has issued a lot of policy support to ensure that individuals, enterprises and so on. Can better engage in economic activities. As a workplace accountant, we must fully understand the value-added tax policy during the 2020 epidemic. The following is a practical answer to the preferential policies of value-added tax during the 2020 epidemic. Let's have a look.

Question 1: For example, our company is a comprehensive hotel, which will involve catering services and accommodation services. Because the investment in purchasing catering services cannot be deducted, we basically won't open special tickets. Is it tax-free to open an ordinary ticket during the epidemic? Is it necessary to tax the accommodation industry for special fares? Can our company apply for partial taxation and partial tax exemption?

Answer 1: The answer is yes. You can enjoy some catering services and give up accommodation services, but once you give up, you can't apply for tax exemption within 36 months.

And if our accommodation is free, the downstream enterprises can't deduct it, that is, the upstream is free and the downstream can't get it.

Question 2: If it is a small-scale taxpayer, is it 1% to declare tax if the invoice of 3% is issued?

Answer 2: Small-scale taxpayers can issue special VAT invoices according to the collection rate of 3% or 1%, or mark them as tax-free invoices in the column of collection rate.

If an ordinary VAT invoice of 3% is issued, VAT can be directly declared at the reduced rate of 1% when filing tax returns. 3% can also declare tax exemption. Small-scale taxpayers are very horizontal.

Question 3: Can I freely choose the starting time of the waiver?

Answer 3: Yes, both small-scale taxpayers and ordinary taxpayers can. According to Decree No.9 of State Taxation Administration of The People's Republic of China in 2020, during the implementation of the VAT reduction or exemption project, ordinary taxpayers can actually enjoy the starting time of the VAT reduction or exemption policy.

That means you didn't enjoy it at first, but you can enjoy it later. For example, ordinary taxpayer enterprises have issued ordinary VAT invoices, which are enjoyed after direct declaration, and need not be filed. Small-scale taxpayers can enjoy it directly and do not need to apply for filing.

So much for answering the practical questions about the preferential policies for value-added tax during the 2020 epidemic. Of course, the deadline of these preferential policies is 65438+February 3, 20201,and enterprises and individuals in need will still respond positively. I wish you a better life and a stronger country.