Tips for small -scale taxpayers in July 丨 small -scale taxpayers are exempt from VAT, pay attention to declaration requirements and invoice management

From April 1st, 2022 to December 31, 2022, a small value -added taxpayer applies for taxable sales income of a small value -added taxpayer, exempting value -added tax; a pre -paid pre -paid pre -paid value -added tax item, Suspend prepaid value -added tax. At present, it is in the July period, and many small -scale taxpayers are applying for a preferential policy exemptional value -added tax. Here, we remind everyone to pay attention to the application requirements and invoice management regulations.

Declaration requirements

VAT taxpayers have a value -added taxable sales behavior. Total monthly sales have not exceeded 150,000 yuan (in one quarter for 1 tax period, and quarterly sales have not exceeded 450,000 yuan. Projects such as value -added taxes shall be filled in the "VAT and surcharges (small -scale taxpayers applicable)" or "small -micro enterprise tax -free sales" or "unprecedented sales point sales" related columns.

If a total of more than 150,000 yuan in sales exceeds 150,000 yuan, all projects such as exemption of value -added tax shall be filled in the "other tax -free sales" columns and "other tax -free sales" columns and "other taxpayers)" column and "Small -scale Taxpayer Applicable Forms (Small -scale Taxpayers)" column and "Other Tax Free Sales" column ". "VAT tax reduction and exemption declaration" "Corresponding column".

Invoice management

1. If a small -scale VAT taxpayer applies to a 3%levy rate of taxable sales revenue exempt from value -added tax, the ordinary invoice shall be issued in accordance with regulations. If the taxpayer chooses to give up tax -free and issue a special VAT invoice, a special VAT invoice with a levy rate of 3%shall be issued.

2. Small -scale taxpayers have a number of taxable behavior applicable to 3%of the collection rate. According to the actual operating conditions and downstream enterprise deduction requirements, they can partially enjoy the tax exemption policy, partially abandoned taxes and issued special VAT invoices.

3. The small -scale VAT taxpayer obtains taxable sales revenue. The taxpayer has issued a VAT invoice at a 3%or 1%levy rate before March 31, 2022, and the sales discount, suspension or return, etc. If you need to issue a red letter invoice, you shall issue a red letter invoice at the corresponding collection rate; if you need to re -issue an error in the invoicing, you shall issue a red letter invoice according to the corresponding collection rate, and then re -issue the correct blue word invoice.

Press the red letter invoice process: If the special invoice for VAT VAT, according to different situations, the purchaser or the seller fills in and uploads the "Special Invoicing Information Form for the Red Weword" in the VAT invoice management system. The information table passed by the institution system automatically checks the special invoices of red words in the value -added tax invoice management system. If the special invoice of VAT electronics is issued, it is implemented in accordance with the relevant provisions of the "State Administration of Taxation on the implementation of electronic invoices of special VAT invoices among new taxpayers" (No. 22, 2020).

For details, please check the following documents

"Announcement on the General Administration of Taxation on the VAT exemption of small VATs" (2022 No. 15)

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

- END -