Can small -scale taxpayer retail motor vehicles enjoy tax exemption policies and how to issue 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 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.

Question: Our company is a small -scale taxpayer for retail motorcycles. Can we enjoy a small -scale taxpayer tax exemption policy, and how to issue a unified invoice for motor vehicle sales?

Answer: "Announcement of the General Administration of Taxation on the VAT of small VATs for small -scale VAT" (announcement of the VAT "(announcement of the General Administration of Taxation of the Ministry of Finance 2022 No. 15) stipulates that from April 1, 2022 to December 31, 2022, 2022 , Small -scale taxpayers applied for taxable sales income of 3%levy rate, exempting value -added taxes.

Small -scale taxpayer retail motor vehicles can enjoy tax exemption policies in accordance with the above provisions, and issue a uniformly issued invoicing of motor vehicle sales. Correspondingly, the purchaser's taxpayer cannot deduct the input tax. If the sales of motor vehicle sales are unified, the purchaser can deduct the input tax.

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