From the beginning of the New Year, after the implementation of the corresponding preferential tax policies expired, in order to continue to reduce the tax burden of small-scale taxpayers, the Tax Administration of the Ministry of Finance issued the Ministry of Finance Announcement of the State Administration of Taxation2023Annual regulation1", today we will analyze the announcement to the enterprise benefits.

Case:ASmall business taxpayers,2023years1Monthly income15Ten thousand,2Monthly income8Ten thousand,3Monthly income6Ten thousand, total of quarters29Million (excluding tax and unbilled income20Wan, special invoice9Ten thousand), thenAenterprise2023How much VAT should I pay in the first quarter of the year?

Analysis:AIf the enterprise follows2023Annual regulation1Number before the introduction of preferential policies, because the quarter is not super30So ordinary VAT invoices and uninvoiced income do not need to pay VAT, only on the special invoice9A surname3%The rate of levy is calculated to pay VAT2700Yuan, and this policy after the introduction of special invoices9Ten thousand reduction1%The levy rate is calculated by paying VAT only900Yuan. Before and after preferential policies to save enterprises1800A dollar tax.

Policy basis: Ministry of Finance Announcement of the State Administration of Taxation2023Annual regulation1A surname2023years1month1sunrise2023years12month31Daily, monthly sales10Small-scale VAT taxpayers under RMB 10,000 yuan (including the amount) are exempt from VAT. VAT applies to small-scale taxpayers3%The taxable sales income of the levy rate shall be reduced1%The rate of levy is VAT.

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