How can a small -scale taxpayer obtain a taxable sales income of 3%levy and enjoy the tax exemption policy, how should you issue an invoice?

In order to further support the development of small and micro enterprises, the Ministry of Finance and the State Administration of Taxation jointly issued the "Announcement of the General Administration of Taxation of the Ministry of Finance on the VAP for small -scale taxpayers" (No. 15, 2022), and clarified from April 2022 From the 1st to December 31, 2022, a small value -added taxpayer applied for taxable sales income of a small value -added taxpayer, exempting value -added tax for a value -added tax; Essence On the same day, the taxation department also issued the "Announcement of the State Administration of Taxation on Small -scale taxpayers exempts VAT and other collection management issues (2022 No. 6, hereinafter referred to as the" Announcement "). Including duty -free or abandonment of tax -free invoices, red terms invoice, and filling in the application form.

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How can a small -scale taxpayer obtain a taxable sales income of 3%levy and enjoy the tax exemption policy, how should you issue an invoice?

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Article 21 of the "Interim Regulations on the Value -added Tax of the People's Republic of China" stipulates that if the taxpayer's tax -payable behavior is applicable to tax exemption, it shall not issue a special VAT invoice. According to this, the first article of the "Announcement" clearly states that if a small -scale VAT taxpayer obtains a taxable sales income of 3%levy to enjoy the tax exemption policy, it may issue a general invoice for tax exemption and shall not issue a special VAT invoice.

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