1. From June 20231day to February 3, 20231day, small-scale VAT taxpayers with monthly sales below 654.38 million yuan (inclusive) are exempt from VAT;

2. From June 65438+1 October1day in 2023 to February 3 1 day in 2023, 3% of taxable sales income will be applied to small-scale VAT taxpayers at a reduced rate of 1%; For prepaid VAT items with 3% withholding rate, prepaid VAT minus 1% withholding rate;

3. From June 65438+1 October1day in 2023 to February 3 1 day in 2023, the VAT deduction policy shall be implemented according to the following provisions:

(1) Taxpayers in producer services are allowed to deduct the taxable amount according to the current deductible input tax plus 5%. Producer service taxpayers refer to taxpayers who provide postal services, telecommunications services, modern services and life services, and their sales account for more than 50% of the total sales;

(2) Taxpayers in the life service industry are allowed to deduct the input tax plus 10% to deduct the tax payable in the current period. Taxpayers in the life service industry refer to taxpayers whose sales of life services account for more than 50% of the total sales.

Legal basis: Article 1 of the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Issues Concerning Exemption of Small and Micro Enterprises from Value-added Tax.

Small-scale taxpayers of value-added tax shall separately account for sales of goods or processing, repair and replacement services and sales of services and intangible assets. The monthly sales of small-scale VAT taxpayers selling goods or processing, repair and replacement services do not exceed 30,000 yuan (paying 90,000 yuan quarterly), and the monthly sales of sales services and intangible assets do not exceed 30,000 yuan (paying 90,000 yuan quarterly), from 2065,438+08, 1 to 2020,12,365,438+0.