VAT tax preference

(1) Small-scale taxpayers and ordinary taxpayers can enjoy

From 1.11, 2121, the income obtained by providing taxpayers with living services will be exempted from VAT. The deadline will be announced separately according to the epidemic situation.

2. As of May 1, 2116, taxpayers can choose to take the total price and extra-price expenses obtained, and deduct the accommodation fees, catering fees, transportation fees, visa fees, ticket fees and travel expenses paid to other tour companies from the buyers of travel services as sales.

3. From May 1, 2116, the care and education services provided by nurseries and kindergartens, pension services provided by pension institutions, parenting services provided by welfare institutions for the disabled, marriage introduction services, funeral services, medical services provided by medical institutions, and educational services provided by schools engaged in academic education are exempt from value-added tax.

4. From May 1, 2116, the first ticket income obtained by memorial halls, museums, cultural centers, management institutions of cultural relics protection units, art galleries, exhibition halls, painting and calligraphy institutes and libraries providing cultural and sports services in their own places will be exempted from value-added tax.

5. From May 1, 2116, the ticket income of monasteries, temples, mosques and churches for holding cultural and religious activities will be exempted from VAT.

from may 1, 2116, domestic service enterprises will be exempted from value-added tax on their income from domestic service provided by employee domestic servants.

7. From May 1, 2116, the income from providing catering services for college teachers and students in college canteens is exempt from value-added tax.

(2) Tax reduction for small-scale taxpayers: From March 1 to May 31, 2121, small-scale taxpayers in Hubei Province will be exempted from VAT on taxable sales income with a levy rate of 3%; Prepayment of value-added tax with 3% withholding rate is applicable, and prepayment of value-added tax is suspended. Except Hubei Province, small-scale VAT taxpayers in other provinces, autonomous regions and municipalities directly under the Central Government are subject to taxable sales income at a rate of 3%, and VAT is levied at a reduced rate of 1%; Prepaid value-added tax items with 3% withholding rate shall be applied, and prepaid value-added tax shall be reduced by 1% withholding rate. Small and micro value-added tax: since October 1, 2119, small-scale taxpayers engaged in taxable sales of value-added tax, and the total monthly sales did not exceed 1,111 yuan (if the tax period is 1 quarter, the quarterly sales did not exceed 311,111 yuan, the same below), which shall be exempted from value-added tax. Small-scale taxpayers engaged in taxable sales of value-added tax, with a total monthly sales of more than RMB 11111 yuan, but not more than RMB 11111 yuan after deducting the sales of real estate in this period, shall be exempted from value-added tax on the sales of goods, services and intangible assets. Small-scale taxpayers who apply the VAT differential taxation policy shall determine whether they can enjoy the VAT exemption policy stipulated in this announcement based on the sales after the difference.