2. From June 65438+1 October1day in 2023 to February 3 1 day in 2023, the sales income of small-scale VAT taxpayers will be subject to VAT at a reduced rate of 3% and at a reduced rate of 1%; The withholding rate is 3%, and the withholding value-added tax is reduced by 1%.
Three. 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 input tax in the current period plus 5% to deduct the taxable amount. 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 travel agency industry are allowed to take the current deductible input tax plus 10% to deduct the tax payable. Taxpayers in the life service industry refer to taxpayers whose sales of life services account for more than 50% of the total sales.
(3) Other matters in which taxpayers apply the policy of adding and deducting shall be implemented in accordance with the Announcement of the General Administration of Customs of the Ministry of Finance on Deepening the Reform of Value-added Tax (Announcement No.+09 of the General Administration of Customs of the Ministry of Finance) and Announcement No.+09 of the Ministry of Finance on Defining the Policy of Adding and Deducting Value-added Tax for Life Service Industry (Announcement No.+09 of the Ministry of Finance).
Four, according to the provisions of this announcement, the value-added tax that should be reduced or exempted before the announcement can be used to offset the tax payable or refund the tax during the tax payment period after the taxpayer knows it.