Can small -scale taxpayers give up tax -free and issue special VAT invoices?

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.

Related question and answer

ask

Can small -scale taxpayers give up tax -free and issue special VAT invoices? If you can issue it, what invoices should be issued according to the collection rate?

answer

According to Article 1 of the Announcement, the taxable sales income of a small value -added tax taxpayer obtains a 3%levy rate of tax payables can be obtained. You can choose to give up tax exemption and issue special VAT invoices. If the taxpayer chooses to give a special VAT invoice for some of the VAT, and pay a special VAT invoice with a special value -added tax on some or all taxable sales revenue, it shall pay a value -added tax based on the regulations.

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?

Can small -scale taxpayers apply for sales income for 3%of the collection rate?

Editor in charge: Heqi

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