How to judge whether the taxpayer applies to the decline in 2022?

Recently, the State Administration of Taxation has launched a new series of "tax lecture halls" courses to centrally interpret the implementation of new combined tax support policies for taxpayers. In this course, Liu Yunmao, deputy director of the State Administration of Taxation's goods and the deputy director of the Ministry of Labor and Taxation, is the lecturer. He explains in detail the relevant value -added tax policies in the difficulty of rescue industries in the service industry in 2022 to facilitate the majority of taxpayers to better understand and enjoy policy policies Essence Today we come to learn: How to judge whether the taxpayer applies to the decline in 2022?

Whether the taxpayer applies for 2022 or whether the decline is deducted, it shall be determined by the total sales of the four services provided by postal services, telecommunications services, modern services and living services in 2021 to determine whether the total sales of the total sales will be more than 50%of the total sales.

For example, a general value -added taxpayer generally obtained four services with a total of 6 million yuan in sales in 2021, and other value -added tax sales were 4 million yuan. Due to the total sales of four services, the total sales accounted for more than 50% of the total sales of more than 50%. The taxpayer can apply the decline policy in 2022.

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