Recently, the editor received a message: Can I enjoy tax exemption if I issue a 3% invoice on a small scale? The latest reply from the Taxation Bureau: Yes.
What's going on? Let’s take a look together~
1. Burst, pay tax at 3% at 3%? Taxation Bureau notified: No!
Starting from April 1, small-scale taxpayers will apply to the 3% collection rate and are exempt from VAT.
According to the latest taxation and management policy, a small scale application of 3% levy rate enjoys VAT exemption, and a tax-free general VAT invoice should be issued. When issuing an invoice, select "Tax-exempt" in the tax rate column.
However, there are always some customers who have to request a 3% invoice. How should they declare and pay taxes in this situation?
1. Issue 3% special invoice , how to declare
small-scale taxpayers can give up tax exemption and issue 3% special invoice. So how to pay taxes with a 3% invoice? In fact, this has been given a clear reply a long time ago.
That is to say, if a 3% special invoice is issued on a small scale, taxes need to be declared and paid at 3%, which is not controversial.
In fact, this is easy to understand. The buyer deducts it at 3%. If you deal with it as tax-free, it does not mean that the country will pay the money, which is definitely unreasonable.
2. How to declare a 3% ordinary invoice?
For some customers, they have to ask for 3% general votes. What should I do?
According to the latest reply from the Taxation Bureau: If you issue a 3% general invoice , you can directly fill in the sales of the invoice with the 3% collection rate in the duty-free column when filing.
Summary:
2. Small scale, the application method has changed again! From now on, tax declaration will be based on this!
small-scale taxpayer declaration method has changed again! The specific declaration explanation is divided into the following 5 parts:
1. Quarterly sales have not exceeded 450,000 and special invoices have not been issued
Example: Company A is a small-scale taxpayer who declares quarterly. He sold 350,000 yuan of goods from April to June 2022 and issued a tax-free ordinary invoice.
Analysis: Duty-free sales = 350,000 yuan; Duty-free sales = 350,000 × 3% = 10,500 yuan
The main columns are as follows:
2. The quarterly sales have not exceeded 450,000, but special invoices have been issued
Example: Company A is a small-scale taxpayer who declares quarterly. The sales from April to June 2022 are as follows: Sales for issuing tax-free general invoices: 300,000 yuan, and sales for issuing 3% special invoices (excluding tax): 50,000 yuan.
Analysis: General invoice sales = 300,000 yuan; special invoice sales (excluding tax) = 50,000 yuan; tax = 50,000×3% = 1,500 yuan.
main table main columns are as follows:
3. After deducting real estate sales, the sales volume did not exceed 450,000
Example: Company A is a small-scale taxpayer who declared quarterly. In April 2022, the sales service was 200,000 yuan, and in May, the sales service was 500,000 yuan, and the real estate was sold at the same time. In June, the goods were not sold due to special reasons, and no special invoice was issued for related businesses. The main columns of
main table are as follows:
After deducting real estate sales, the sales volume does not exceed 450,000 yuan. You can avoid filling in an extra tax reduction and exemption detailed list.
4. The sales after deduction of the difference did not exceed 450,000
Example: Company A is a small-scale taxpayer who declares quarterly. It provides construction services of 550,000 yuan from April to June 2022, issue tax-free ordinary invoices, and pays deductible subcontracts of 150,000 yuan in quarterly.
main columns are as follows:
5, quarterly sales exceed 450,000
Example: Company A is a small-scale taxpayer who declares quarterly. He sold 500,000 yuan of goods from April to June 2022 and issued a tax-free ordinary invoice.If the total monthly sales of
exceed 150,000 yuan, all sales and other items that are exempt from VAT shall be filled in the "Other tax exemption sales" column of the "VAT and Additional Tax Fee Return Form (Applicable to Small-scale Taxpayers)" and the corresponding column of the "VAT Reduction and Exemption Return Details".
tax exemption and exemption declaration details:
main table main columns are as follows:
3. Collection! Small-scale taxpayer collection rate
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