Can the general taxpayers in the construction industry apply for a prepaid value -added tax policy?

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 -levying rate is applied to the pre -paid value -added tax project, and the prepaid value -added tax is suspended.

ask

The "Announcement of the General Administration of Taxation on the VAT of small VATs for small VATs" (No. 15, 2022) mentioned "a pre -paid value -added tax project with a pre -levy rate of 3%, suspend the prepaid value -added tax", I am a general taxpayer of the construction industry. Can I apply the pre -paid prepaid VAT policy?

answer

Can't. The "Announcement of the General Administration of Taxation on the VAT of Value VAT" (No. 15, 2022) stipulates that from April 1, 2022 to December 31, 2022, small -scale taxpayers apply 3 The taxable sales income of%of the levy rate is exempt from VAT; the pre -paid -paying value -added tax item with a 3%pre -levy rate is applied to the pre -paid prepaid value -added tax. The applicable subject of the above policy is a small -scale VAT taxpayer. The small -scale VAT taxpayer occurs a prepaid value -added tax project corresponding to the taxable behavior of a 3%levy rate, and the prepaid value -added tax is suspended. Therefore, if your company is a general taxpayer for VAT, the VAT should be paid in accordance with the current regulations.

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