Can individual industrial and commercial households enjoy small -scale taxpayers levying VAT policies?
Author:State Administration of Taxati Time:2022.08.03
In order to further support the development of small and micro enterprises, the Ministry of Finance and the State Administration of Taxation jointly issued an announcement that from April 1, 2022 to December 31, 2022, the taxable sales income of a small -scale taxpayer of VAT is free of taxable sales. The value -added tax is levied; the pre -levied rate of pre -paid value -added tax is applicable, and the prepaid value -added tax is suspended.
answer The "Announcement of the General Administration of Taxation of the Ministry of Finance on a small VAT taxpayer is exempt from VAT" (No. 15, 2022). For small -scale taxpayers and obtaining taxable sales income with a 3%levy rate, it can be applied to the exemptional VAT policy. New media of the State Administration of Taxation and Joint Production of Ningbo Taxation - END -
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