According to the policy, if the total monthly sales of small-scale taxpayers does not exceed 6.5438+0.5 million yuan (if 6.5438+0 quarters is 6.5438+0 tax periods, the quarterly sales does not exceed 450,000 yuan, the same below), the value-added tax will be exempted.

Small-scale taxpayers engaged in VAT taxable sales, the total monthly sales exceeded 6,543.8+0.5 million yuan, but the sales of goods, services and intangible assets in this period did not exceed 6,543.8+0.5 million yuan after deducting the sales of real estate, and the sales they obtained were exempted from VAT.

Small-scale taxpayers who implement differential taxation shall determine whether they can enjoy the VAT exemption policy based on the differentiated sales.

For sales, there are four points to explain to you:

First, for small-scale taxpayers who declare and pay taxes on a monthly basis, the tax exemption standard is 6.5438+0.5 million yuan in monthly sales, and for small-scale taxpayers who declare and pay taxes on a quarterly basis, the tax exemption standard is 450,000 yuan in monthly sales. For the convenience of expression, the policy content is based on monthly sales and quarterly tax payment.

Second, there are two levels of tax exemption standards to judge whether the monthly sales amount reaches 6.5438+0.5 million yuan. The first level is to see whether the sales obtained by consolidated calculation, including sales of goods, labor services, services, intangible assets and real estate, meet the tax-free standard of monthly sales of 6.5438+0.5 million yuan. If it is below 6.5438+0.5 million yuan, you can enjoy tax exemption. At the second level, if the monthly sales calculated by consolidation exceeds 6,543.8+0.5 million yuan, but it does not exceed 6,543.8+0.5 million yuan after deducting the sales of real estate in this period, the sales of goods, services and intangible assets can enjoy the tax exemption policy for small-scale taxpayers; Sales of real estate are exempt from VAT according to the current VAT regulations, which can eliminate the occasional large-value transactions of taxpayers selling real estate, and small-scale taxpayers can enjoy tax-free concessions as much as possible in their daily operations. For example, companies are small-scale taxpayers who pay taxes on a monthly basis. In August, the income from selling goods was 6,543,800 yuan, and the income from selling real estate was 400,000 yuan, with a total sales of 500,000 yuan, which exceeded the standard of 6,543,800 yuan+0.5 million yuan, but did not exceed the standard of 6,543,800 yuan+0.5 million yuan after deducting real estate sales. Therefore, the company's income from selling goods can still enjoy tax exemption, and its real estate sales business.

3. Sales amount refers to the sales amount obtained from the business that falls within the taxable scope of value-added tax, including tax-free sales and export tax-free sales. Here, let me give you an example for your understanding. Small supermarkets belong to small-scale taxpayers of value-added tax and pay taxes on a monthly basis. Besides selling daily necessities, we also retail fresh vegetables. The sales of fresh vegetables in this supermarket have always enjoyed the policy of exemption from value-added tax in vegetable circulation. When confirming the sales of small-scale taxpayers exempted from VAT policy, the tax-free sales should also be included in the total sales to judge whether the monthly sales are below 6.5438+0.5 million yuan. If the supermarket's daily necessities sales income in August is 6.5438+0.2 million yuan, the vegetable sales income is 40,000 yuan, and its total sales of 6.5438+0.6 million yuan exceeds 6.5438+0.5 million yuan, then its daily necessities sales income of 6.5438+0.2 million yuan cannot enjoy the tax exemption policy.

Fourth, if the differentiated VAT tax policy is applied, whether it exceeds 6.5438+0.5 million yuan and whether it enjoys the tax exemption policy shall be subject to the differentiated sales. In order to ensure that the tax burden of various industries "only decreases but does not increase" when the business tax increases, and to solve the problem of double taxation of some industries that cannot deduct the input with invoices, the original provisions on the taxation of business tax difference have been continued, that is, taxpayers can take the balance after deducting the prescribed items as "sales". The differential tax items are defined in the documents such as Caishui [2065438+06] No.36. Please note that in the expression of relevant policy documents, the balance after directly defining the differential is "sales".

For example, small tourism service companies are small-scale taxpayers who pay taxes on a monthly basis and choose to apply differentiated tax policies. In August, the total income was 600,000, but the income from accommodation and catering tickets paid to other units was 500,000. According to the relevant provisions of Caishui [2065438+06] No.36 document, "the pilot taxpayers can choose to deduct the accommodation, catering, transportation, visa fees, ticket fees and travel expenses paid by the buyers of tourism services from the total price and out-of-price expenses as sales", and the taxpayer's sales in August was 6,543,800.

Second, the choice of tax payment period for small-scale taxpayers

According to the policy, small-scale taxpayers with fixed-term tax payment can choose 1 month or 1 quarter as the tax payment period. Once selected, it cannot be changed within one fiscal year.

This is a continuation of the previous policy. Small-scale taxpayers may enjoy different tax exemption policies due to different tax payment periods. We gave an example in the policy interpretation of Announcement No.5 to help you understand. I'll explain it to you here. Suppose that the sales of a small-scale taxpayer from July to September in 20021year are 654.38+10,000 yuan,160,000 yuan and180,000 yuan respectively. If taxpayers pay taxes on a monthly basis, the sales in August and September both exceed the tax-free standard of monthly sales of 6,543,800 yuan+0.5 million yuan, and they need to pay value-added tax, and only 6,543,800 yuan+0.5 million yuan in July can enjoy tax exemption; If taxpayers pay taxes quarterly, the total sales in the third quarter of 2002/KLOC-0 is 440,000 yuan, which does not exceed the tax exemption standard of 450,000 yuan for quarterly sales. Therefore, all 440,000 yuan can enjoy the tax exemption policy. On the other hand, the sales of a small-scale taxpayer from July to September in 2002/kloc-0 were120,000 yuan,150,000 yuan and 200,000 yuan respectively. If taxpayers pay taxes on a monthly basis and the sales in July and August do not exceed the tax exemption standard of150,000 yuan, they can enjoy the tax exemption policy. If taxpayers pay taxes on a quarterly basis, the total sales in the third quarter of 2002/KLOC-0 will be 470,000 yuan, which exceeds the tax-free standard of 450,000 yuan for quarterly sales. Therefore, 470,000 cannot enjoy the tax exemption policy.

In addition, it should be noted that the "one fiscal year" specified in the document refers to1-65438+February, not the year from the date of selection. Taxpayers can apply to the competent tax authorities at any time in each fiscal year and choose to change the tax payment period. However, once the taxpayer chooses to change the tax payment period, it cannot be changed again before 65438+February 3 1 of that year. You can choose to pay taxes monthly or quarterly according to your actual business situation.

Three. About renting a house by a natural person

According to the policy, other individuals mentioned in Article 9 of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value-added Tax can share the rental income from renting real estate in the form of one-time rent. If the monthly rental income after sharing is less than 6.5438+0.5 million yuan, the value-added tax will be exempted.

Other individuals here refer to natural persons. Since 20 16, the relevant policy documents have made it clear that the rental income obtained by natural persons from renting real estate by charging rent in one lump sum (including advance payment) can be shared equally during the corresponding lease period, and if the corresponding monthly income after sharing does not exceed the tax-free monthly sales standard, they can enjoy the VAT exemption policy. The tax-free monthly sales standard has been raised to 6.5438+0.5 million yuan. In order to allow taxpayers to fully enjoy the dividend, we continued the previous regulations in Announcement No.5. For example, citizens who rented shops in early July on 202 1 get a one-time rent of 840,000 yuan for half a year, and the monthly rent does not exceed150,000 yuan (84/6 =140,000 yuan), so they can enjoy the VAT exemption policy.

Four, on the application of VAT prepayment policy.

According to the policy, small-scale taxpayers who should pay VAT in advance according to the current regulations do not need to pay VAT in the current period if their monthly sales in the prepaid place do not exceed 6.5438+0.5 million yuan.

The current value-added tax has implemented a number of prepaid value-added tax policies, such as construction services in different places and prepayment of real estate. Considering that the scope and degree of taxpayers' policy benefits have been greatly improved after the tax exemption standard is raised, in order to avoid taxpayers paying more taxes because the monthly sales after prepaying taxes are less than 6.5438+0.5 million yuan, Announcement No.5 makes it clear that small-scale taxpayers whose monthly sales in prepaying places do not exceed 6.5438+0.5 million yuan need not prepay taxes in the current period. For example, a small-scale taxpayer in the construction industry provided construction services across prefecture-level cities, and received the corresponding construction services income of 400,000 yuan in July of 20021,and there was no taxable income in August and September. If the taxpayer pays taxes on a quarterly basis, since the sales in the third quarter did not exceed 450,000 yuan, the taxpayer does not need to pay taxes in advance in the place where the construction services occur. If taxpayers pay taxes on a monthly basis, the sales in July has exceeded 6.5438+0.5 million yuan. Therefore, the tax of 400,000 yuan should be paid in advance in the place where the construction services occur.

Verb (abbreviation of verb) on the issue of invoicing

According to the policy, small-scale taxpayers who have used special tax control equipment such as golden tax plate and tax control plate to issue VAT invoices, and whose monthly sales do not exceed 6.5438+0.5 million yuan, can continue to use the existing equipment to issue invoices, or they can voluntarily redeem tax Ukey invoices from the tax authorities for free.

Since 20 19 and 10, State Taxation Administration of The People's Republic of China has implemented the public service platform for VAT electronic invoices nationwide, and taxpayers can issue VAT paper ordinary invoices and VAT electronic ordinary invoices when they receive tax UKey. Since then, the scope of VAT invoices supported by tax UKey has been continuously expanded, and now it covers all kinds of VAT invoices (VAT paper ordinary invoices, VAT electronic ordinary invoices, VAT electronic special invoices, VAT electronic special invoices, motor vehicle sales paper unified invoices and used car sales paper unified invoices). In order to effectively reduce the burden on taxpayers, Announcement No.5 continues the original tax-free policy of monthly sales of 6,543,800 yuan, and according to the latest progress of electronic invoice reform, it is clear that small-scale taxpayers with monthly sales of less than 6,543,800 yuan can also voluntarily redeem tax Ukey to issue invoices to tax authorities free of charge.

In addition, we need to remind everyone that if the monthly sales of small-scale taxpayers in China exceed 1 ten thousand yuan, they can enjoy the policy of applying 3% taxable sales income minus 1% value-added tax before the end of 2026.