Anime ｜ Small -scale taxpayer applicable 3%collection rate sales income exempt VAT

In 2022, the Party Central Committee and the State Council deployed the implementation of new combined tax support policies, which is of great significance to stabilize market expectations, boost market subject confidence, and help enterprises' bailout development. In order to facilitate taxpayers to learn and enjoy relevant policies, and quickly understand the key points of policy, we plan to launch "tax refund and tax reduction to help enterprises' rescue -implementation of combined tax support policies in the action series of anime". The sales income of a 3%levy rate for large -scale taxpayers is exempted from VAT.

Policy basis

1. "Announcement of the General Administration of Taxation on the VAT of small VATs for small -scale taxpayers" (No. 15, 2022)

2. "Announcement of the State Administration of Taxation on Small -scale Taxpayers Exempted VAT and other announcements" (No. 6, 2022)

- END -