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Tax trivia

──Mar 12 , 2021The VAT threshold for small-scale taxpayers was raised from 100,000 yuan to 150,000 yuan in monthly sales

2021The annual two sessions, as the most concerned about the hot spot should be this year's government report whether there are tax incentives for enterprises, today to share with you the two sessions mentioned in the enterprise tax incentives.

2021In the annual government report, it was mentioned that: continue to implement the institutional tax reduction policy, extend the VAT preferential policy for small-scale taxpayers and other partial phased policy implementation period, such as: the VAT threshold for small-scale taxpayers from monthly sales10Raise ten thousand yuan to15Ten thousand yuan.

For example:ASmall-scale taxpayers file their taxes every month,2021years1Monthly VAT sales are150000Yuan (excluding tax), consider the epidemic tax preferential levy rate1%, then the enterprise needs to pay VAT in the current month:150000*1%=1500yuan

( If according to the tax incentives in the government report, how much tax incentives will enterprises enjoy?

For example:ASmall-scale taxpayers file their taxes every month,2021years1Monthly VAT sales are150000Yuan (excluding tax), consider the epidemic tax preferential levy rate1%, then the enterprise needs to pay VAT in the month is0Yuan, because no tax is payable if the VAT threshold is not exceeded.

For example:ASmall-scale taxpayers file their taxes every month,2021years1Monthly VAT sales are180000Yuan (excluding tax), consider the epidemic tax preferential levy rate1%, then the enterprise needs to pay VAT in the month is180000*1%=1800Yuan. exceed15Tax payment is consistent in all stages.

The specific implementation date of this tax preference is subject to the tax documents issued by the State Administration of Taxation. To ensure that enterprises can enjoy the tax preference in time and reduce the pressure on enterprises to occupy funds, timely understanding of the latest tax preference can ensure that enterprises enjoy the tax preference in time.

Small - scale taxpayers VAT threshold from monthly sales10Ten thousand raise to15Ten thousand tax incentives

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