May I ask
after April 1st, is the taxpayer of 3 or 1%?
Reply 38%
Remind one
You can also choose to charge 3% span1 for a certain business according to business needs.
Reminder two
Note,If a small-scale levy rate of 5% is applicable, the 1% levy rate discount shall not be enjoyed. For example: the rent invoice value-added tax for small-scale taxpayers renting houses should be issued at 5%.
Reference 1 5
is the tenth period of taxation concessions for the prevention of epidemics. . According to regulations, small-scale taxpayers can enjoy the reduction or exemption of value-added tax from March to May 2020. If during this period, a buyer requires our company to issue a special VAT invoice with a levy rate of 3%. After the special ticket is issued, can other businesses of my unit still enjoy the reduction or exemption of VAT for small-scale taxpayers? The Announcement of the Ministry of Finance and the State Administration of Taxation on Supporting Individual Industrial and Commercial Households' Resumption of Value-Added Tax Policies (No. 13 of 2020) stipulates that from March 1 to May 31, 2020, small-scale VAT taxpayers in Hubei Province shall be Taxable sales income with a 3% levy rate is exempt from value-added tax; except for Hubei Province, small-scale VAT taxpayers in other provinces, autonomous regions, and municipalities directly under the Central Government, taxable sales income with a 3% levy rate is applicable, and 1% The collection rate is VAT.
Small-scale VAT taxpayers based on actual business needs,If the buyer issues a 3% VAT tax rate special invoice for a certain business, it is required to declare and pay VAT at a 3% tax rate for the business. Other taxable sales incomes that are not issued with special invoices are subject to the 3% levy rate, and the VAT reduction or exemption policy for the resumption of work and business of small-scale VAT taxpayers can still be applied.
reference two
Small-scale value-added taxpayers, whose monthly sales are usually around 200,000, can enjoy the preferential policy of reducing the value-added tax in the policy of supporting the resumption of work and business. However, because our company signs a long-term contract with the customer, it is agreed in the contract to provide a 3% special invoice for the purchaser to deduct the tax. Can we give up tax cuts and still issue special invoices at a rate of 3%?
Answer
》(No. 13 of 2020) stipulates that from March 1 to May 31, 2020, except for Hubei Province, small-scale VAT taxpayers in other provinces, autonomous regions, and municipalities directly under the Central Government shall be taxable at a rate of 3% Sales revenue will be levied value-added tax at a reduced rate of 1%.
"Implementation Rules for the Provisional Regulations on Value-Added Tax" and "Measures for the Implementation of the Pilot Program for the Reform of Business Tax to Value-Added Tax" stipulate that,Taxpayers who have taxable behaviors applicable to tax exemption and tax reduction regulations can waive tax exemption, tax reduction, and pay value-added tax in accordance with the regulations. After waiving tax exemption or tax reduction, special invoices may be issued at the applicable tax rate or collection rate.
Therefore, if your company obtains taxable sales income with a 3% levy rate, you can enjoy the 1% reduction rate of VAT in accordance with the policy of supporting the resumption of work and business, and issue a special invoice at the 1% levy rate; It is also possible to waive tax reductions, declare tax at a 3% levy rate and issue a special invoice with a 3% levy rate.
Reference Three
"Announcement No. 7 of the General Taxation Administration of the Ministry of Finance on Continuing the Implementation of Preferential Tax Policies for the Part of the Epidemic" (2021) The Announcement of the Ministry of Finance and the State Administration of Taxation on Supporting the Resumption of Value-Added Tax Policies for Individual Industrial and Commercial Households (Announcement No. 13 of 2020 of the Ministry of Finance and State Administration of Taxation) will extend the implementation period to December 31, 2021. Among them, from April 1, 2021 to December 31, 2021, small-scale VAT taxpayers in Hubei Province shall apply the taxable sales income at a rate of 3%, and the VAT shall be levied at a reduced rate of 1%; 3% is applicable Pre-collection rate 's pre-paid value-added tax items, reduced to 1% pre-collection rate of pre-paid value-added tax.
Reference 4
State Administration of Taxation Announcement No. 16 of 2016 Provisional Measures for the Administration of Lease of Immovable Assets Taxpayers rent out real estate,VAT shall be paid in accordance with the following regulations:
(1) Units and individual industrial and commercial households rent real estate (excluding individual industrial and commercial households rented housing), and 's tax payable is calculated at the 5% collection rate. For individual industrial and commercial households renting out houses, the tax payable is calculated at the 5% collection rate minus 1.5%.
If the real estate is located in a different county (city, district) from the location of the organization, the taxpayer shall prepay tax to the competent national tax authority in the place where the real estate is located and declare tax to the competent national tax authority in the place where the real estate is located in accordance with the above-mentioned tax calculation method. If the real estate is located in the same county (city, district) as the organization, the taxpayer shall declare tax to the competent national tax authority in the organization.
(2) For other individuals renting out real estate (excluding housing), the tax payable shall be calculated at the levy rate of 5%, and the tax shall be declared and paid to the competent authority of the place where the real estate is located. For other individual rental housing, the tax payable shall be calculated at the 5% collection rate minus 1.5%, and the tax shall be declared to the local tax authority in the place where the real estate is located.
.
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-