In order to further support the development of small and micro enterprises, the country has introduced VAT exemption for small-scale taxpayers. Today, we will analyze the benefits brought by this tax policy to enterprises.

According to the regulations: since2022years4month1sunrise2022years12month31The VAT applies to small-scale taxpayers3%The taxable sales income of the levy rate shall be exempt from VAT; apply3%The pre-payment of VAT items with the pre-payment rate shall be suspended.

For example:AEnterprises for small-scale taxpayers, VAT quarterly declaration payment. Since the2022years4Lunar solstice6Ordinary VAT invoice shall be issued from month to month50Wan, issue value-added special invoice20vannaADid the company pay VAT in the second quarter, and if so, how much VAT should it pay?

VAT is applicable to small-scale taxpayers3%If the taxable sales income of the levy rate is exempt from VAT, the tax-free ordinary invoice shall be issued according to the regulations. If the taxpayer chooses to give up the exemption and issue a special VAT invoice, the levy rate shall be3%VAT special invoice. SoAOrdinary invoice issued by the enterprise50Million can be full tax exemption, VAT special invoice20All should press3%Tax rate to pay VAT is:200000/(1+3%)*3%=5825.24yuan

Therefore, if all enterprises issue ordinary invoices, they can be exempted from tax in full. If they give up the exemption, they need to issue special invoices3%Levy tax.

Policy basis:

Ministry of Finance Announcement of the State Administration of Taxation2022Annual regulation15Announcement of the State Administration of Taxation2022Annual regulation6A surname

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