Policy Guidelines for small-scale taxpayers to exempt sales revenue from 3% levy rate
I. Applicable objects
Small-scale taxpayers
2. Policy content
From April 1, 2022 to December 31, 2022, small-scale taxpayers to apply taxable sales revenue with a 3% levy rate and are exempt from VAT; prepayment of VAT items with a 3% levy rate is applicable, and prepayment of VAT will be suspended.
I. Operation process
(I) Enjoyment method
Taxpayers can enjoy the discount when filling out the declaration form according to regulations when filing the VAT tax tax.
(II) Processing channel
It can be handled through the tax service hall (place) and the electronic tax bureau. The specific location and website can be checked from the "Tax Service" column of the website of the tax bureau (autonomous region, municipality directly under the Central Government and municipality with independent planning status).
(III) Reporting requirements
If a small-scale VAT taxpayer engages in VAT tax-taxable sales, and the total monthly sales do not exceed 150,000 yuan (if one quarter is 1 tax period, the quarterly sales do not exceed 450,000 yuan, the same below), the sales and other items that are exempt from VAT shall be filled in the relevant columns of the "VAT and Additional Tax Fee Return Form (Applicable to Small and Small Taxpayers)" "Tax-free Sales of Small and Micro Enterprises" or "Not reaching the threshold sales" of the "Distribution of Dividends".
If the total monthly sales 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 Releases" column and the corresponding column of the "VAT Reduction and Extra Tax Reduction and Fee Return Details" of the "VAT Reduction and Exemption Return Details".
(IV) Invoice management
1. If small-scale VAT taxpayers apply to a 3% tax rate tax exemption for tax revenue, they should issue tax-free ordinary invoices in accordance with regulations. If a taxpayer chooses to give up tax exemption and issue a special value-added tax invoice, he/she should issue a special value-added tax invoice with a collection rate of 3%.
2. Small-scale taxpayers have experienced a number of taxable behaviors that apply to the 3% collection rate. They can enjoy the tax exemption policy based on actual operating conditions and downstream enterprise deduction requirements, and some of them will give up tax exemption and issue special value-added tax invoices.
3. Small-scale VAT taxpayers obtain taxable sales revenue and their tax obligations occur before March 31, 2022. VAT invoices have been issued at a 3% or 1% levy rate. If sales discount, suspension or return are required, red invoices should be issued at the corresponding levy rate; if there is an invoice incorrectly and reissue a red invoice, they should be issued at the corresponding levy rate; if there is an invoice incorrectly, red invoices should be issued at the corresponding levy rate, and then the correct blue invoice should be issued.
Process of issuing a red-word invoice: If a paper VAT special invoice is issued, the purchaser or seller shall fill in the "Issuing a Red-word VAT special invoice" in the VAT invoice management system according to different circumstances. The seller shall issue a red-word special invoice with a negative number of sales in the VAT invoice management system. If an electronic special invoice for value-added tax is issued, it will be implemented in accordance with the relevant provisions of the "Announcement of the State Administration of Taxation on Implementing the Electronic VAT Special Invoices in New Taxpayers" (No. 22 of 2020).
(V) Relevant regulations
The tax preferential policies stipulated in Article 1 of the Ministry of Finance and the State Administration of Taxation on Continuing the Implementation of Partial Tax and Fee Preferential Policies in Response to the Epidemic (No. 7 of 2021), the implementation period will be extended to March 31, 2022.
IV. Related documents
(I) "Announcement of the Ministry of Finance and the State Administration of Taxation on the exemption of value-added tax on small-scale taxpayers of value-added tax" (No. 15 of 2022)
(II) "Announcement of the State Administration of Taxation on the exemption of value-added tax and other collection and management matters of small-scale taxpayers" (No. 6 of 2022)
Small-scale taxpayers apply 3% collection rate and exemption of value-added tax revenue Hot topics
"Ministry of Finance and the Ministry of Finance The Announcement of the State Administration of Taxation on the Exemption of Value-added Tax on Small-scale Value-added Tax Taxpayers (No. 15 of 2022) mentioned that this policy is to further support the development of small and micro enterprises. Can I enjoy this policy as an individual industrial and commercial household?
Answer: The policy application subject of the "Announcement of the Ministry of Finance and the State Administration of Taxation on the Exemption of Value-added Tax Tax on Small-scale Value-added Tax Taxpayers" (No. 15 of 2022) is a small-scale value-added taxpayer. Therefore, if the enterprise or individual industrial and commercial household is a small-scale value-added taxpayer and obtains taxable sales income with an applicable 3% tax rate, the VAT exemption policy can be applied.
(II) The Ministry of Finance and the State Administration of Taxation on the exemption of value-added tax on small-scale value-added taxpayers" (No. 15 of 2022) mentioned that "the prepayment of value-added tax items with a 3% prepayment rate will be suspended." I am a general taxpayer in the construction industry. Can I apply the policy of suspending prepayment of value-added tax?
Answer: No. The "Announcement of the Ministry of Finance and the State Administration of Taxation on the Exemption of Value-added Tax on Small-scale Value-added Tax Tax" (No. 15 of 2022) stipulates that from April 1, 2022 to December 31, 2022, small-scale taxpayers will be exempted from VAT; VAT prepayment items with a 3% prepayment rate will be subject to VAT prepayment. The above-mentioned policy applies to small-scale value-added tax taxpayers. For small-scale value-added taxpayers who have taxable behaviors that apply to 3% tax rate, the advance payment of value-added tax items will be suspended. Therefore, if your company is a general VAT taxpayer, you should pay VAT in advance according to current regulations.
(Wednesday)In April 2022, I provided consulting services to a company in my personal name and obtained an income of 10,000 yuan. I have not completed tax registration or temporary tax registration. I ask if I go to the tax authority to issue invoices on my behalf. Do I need to pay value-added tax?
Answer: No. The "Announcement of the Ministry of Finance and the State Administration of Taxation on the Exemption of Value-added Tax on Small-scale Value-added Tax Tax" (No. 15 of 2022) stipulates that from April 1, 2022 to December 31, 2022, small-scale taxpayers will be exempted from VAT tax revenue with a taxable 3% tax rate.
According to relevant regulations, as a natural person, you pay taxes according to small-scale taxpayers, and you will receive a 3% tax rate in April 2022. You can enjoy the VAT exemption policy and you can issue tax-free ordinary invoices on your behalf at the tax authority.
(IV) Our company is a small labor dispatch company, which is a small-scale VAT taxpayer. Previously, our company chose to pay VAT for 5% difference. Can our company apply to the policy of exempting VAT for small-scale taxpayers?
Ask: Ministry of Finance Article 1 of the State Administration of Taxation on Further Clarifying the Policies for the Comprehensive Implementation of the VAT Reform Pilot Reform Reform (Finance and Taxation [2016] No. 47) stipulates that small-scale taxpayers provide labor dispatch services, and use all the obtained prices and out-of-price expenses as sales, and calculate and pay VAT at a 3% collection rate according to the simplified tax calculation method; you can also choose to pay tax in a different way, and use all the obtained prices and out-of-price expenses, and deduct the wages, benefits paid to the labor dispatch employees and the balance after applying for social insurance and housing provident fund for them as sales, and calculate and pay VAT at a 5% collection rate according to the simplified tax calculation method.
The Announcement of the Ministry of Finance and the State Administration of Taxation on the Exemption of Value-added Tax on Small-scale Value-added Tax Taxes for Small-scale Value-added Tax Taxes" (No. 15 of 2022) stipulates that from April 1, 2022 to December 31, 2022, small-scale taxpayers will be exempted from VAT.
So, from April 1, 2022 to December 31, 2022, your company can choose to use all the obtained prices and out-of-price expenses as sales, and enjoy the exemption of VAT policy; you can also choose to pay tax in the difference, and use all the obtained prices and out-of-price expenses, and deduct the salary, benefits paid to the labor dispatch employees and the balance after applying for social insurance and housing provident fund for them as sales, and the VAT is calculated and paid at a 5% levy rate according to the simple tax calculation method.
(V) Our company is a small-scale commercial enterprise, a small-scale VAT taxpayer declared quarterly. In the first quarter of 2022, we obtained sales revenue of 600,000 yuan (excluding taxes, the same below). How should our company calculate and pay the first quarter value-added tax?
Answer: The Ministry of Finance and the State Administration of Taxation on the exemption of VAT tax on small-scale VAT taxpayers (No. 15 of 2022), the Ministry of Finance stipulates, The tax preferential policies stipulated in Article 1 of the State Administration of Taxation on the Continuing Implementation of Partial Tax and Fee Preferential Policies for Responding to the Epidemic (No. 7 of 2021), will be extended to March 31, 2022. That is, from January 1, 2022 to March 31, 2022, small-scale taxpayers obtain taxable sales revenue with an applicable 3% levy rate and will be levied at a 1% levy rate.
Your company obtained a tax-exclusive sales of 600,000 yuan in the first quarter with an applicable 3% tax rate. It exceeds the standard of exemption from the VAT policy of less than 450,000 yuan in the quarterly sales. You cannot enjoy the VAT policy, but you can continue to reduce the VAT calculation and pay VAT at a 1% tax rate. The value-added tax that needs to be paid is: 600,000 yuan × 1%= 6,000 yuan.
(VI) Our company is a small-scale VAT taxpayer engaged in clothing retail business. It is expected that our company will obtain an income of 200,000 yuan in sales of goods in April 2022, and at the same time, the sales of real estate will obtain an income of 500,000 yuan. Can our company enjoy the VAT exemption for all the income obtained?
Answer: All the income cannot be exempted from VAT. The "Announcement of the Ministry of Finance and the State Administration of Taxation on the Exemption of Value-added Tax on Small-scale Value-added Tax Tax" (No. 15 of 2022) stipulates that from April 1, 2022 to December 31, 2022, small-scale taxpayers will be exempted from VAT tax revenue with a taxable 3% tax rate. The taxable income of 200,000 yuan obtained by your company's sales of goods is subject to a 3% levy rate and you can enjoy the VAT exemption policy; the taxable income of 500,000 yuan obtained by selling real estate is subject to a 5% levy rate. The VAT exemption policy is not applicable. The VAT exemption policy needs to be calculated and paid in accordance with the current policy provisions for selling real estate.
(7) Our company is a small construction enterprise, a small-scale VAT taxpayer declared quarterly. It is expected to obtain a construction service advance payment of 200,000 yuan in the second quarter of 2022. Does our company need to pay VAT in advance for the advance payment obtained in the second quarter?
Answer: No. The "Announcement of the Ministry of Finance and the State Administration of Taxation on the Exemption of Value-added Tax on Small-scale Value-added Tax Tax" (No. 15 of 2022) stipulates that from April 1, 2022 to December 31, 2022, small-scale taxpayers will be exempted from VAT; VAT prepayment items with a 3% prepayment rate will be subject to VAT prepayment. Small-scale taxpayers provide construction services with a 3% levy rate. Therefore, the prepayment of construction services obtained by your company in the second quarter does not require prepayment of VAT.
(8) Our company is a small construction enterprise registered in Beijing. It is a small-scale VAT taxpayer declared quarterly. It mainly carries out construction business in Beijing and Hebei. The annual sales revenue will not exceed 5 million yuan. Will our company still need to pay VAT in Hebei starting from April?
Answer: No. The "Announcement of the Ministry of Finance and the State Administration of Taxation on the Exemption of Value-added Tax on Small-scale Value-added Tax Tax" (No. 15 of 2022) stipulates that from April 1, 2022 to December 31, 2022, small-scale taxpayers will be exempted from VAT; VAT prepayment items with a 3% prepayment rate will be subject to VAT prepayment.A 3% levy rate applies to small-scale taxpayers providing construction services. Therefore, from April 1, 2022 to December 31, 2022, your company will provide construction services across regions without prepayment of VAT.
(9) Our company is a small-scale taxpayer. Recently, a factory building needs to be sold. The location of the factory building is not in the same city as the location of our company's organization. May I ask, after the new policy is introduced, does our company still need to pay VAT in advance for selling the factory?
A: VAT in advance is required. The "Announcement of the Ministry of Finance and the State Administration of Taxation on the Exemption of Value-added Tax on Small-scale Value-added Tax Tax" (No. 15 of 2022) stipulates that from April 1, 2022 to December 31, 2022, small-scale taxpayers will be exempted from VAT; VAT prepayment items with a 3% prepayment rate will be subject to VAT prepayment.
In accordance with the provisions of the "Regulations on Matters Related to the Pilot of Business Tax to Commit Value-Added Tax" (Appendix 2 to Finance and Taxation [2016] No. 36), a 5% levy rate is applicable to the sales of real estate by small-scale taxpayers. Therefore, the sales and organizational location of your company are not in the same county (city, district) and the location of your company, and the provisions of Announcement No. 15 of 2022 must be paid in advance at the location of real estate in accordance with the current regulations.
(10) Our company is a housing rental company and is a small-scale VAT taxpayer. May I ask, after the new policy for small-scale taxpayers is introduced, does our company still need to pay VAT in advance for renting housing in cities outside the province?
A: VAT is required. The "Announcement of the Ministry of Finance and the State Administration of Taxation on the Exemption of Value-added Tax on Small-scale Value-added Tax Tax" (No. 15 of 2022) stipulates that from April 1, 2022 to December 31, 2022, small-scale taxpayers will be exempted from VAT; VAT prepayment items with a 3% prepayment rate will be subject to VAT prepayment.
In accordance with the "Announcement of the Ministry of Finance, the State Administration of Taxation, and the Ministry of Housing and Urban-Rural Development on Improving Tax Policies Related to Housing Rental" (No. 24 of 2021), small-scale VAT taxpayers in housing rental enterprises shall pay VAT at a 5% levy rate of 1.5%. If a housing rental enterprise applies the above simplified tax calculation method and makes advance payments to individuals, the value-added tax shall be paid at a 1.5% pre-payment rate.
So, your company rents housing in the same county (city, district) and the organization's location, and the provisions of Announcement No. 15 of 2022, your company rents housing in cities outside the province to individuals, and the VAT prepayment rate of 1.5%; your company rents housing in cities outside the province to non-individuals, and VAT prepayment at a 5% prepayment rate.
(11) Our company is a small-scale VAT taxpayer engaged in real estate development. He sells real estate projects developed by himself by prepayment. May I ask, does the prepayment received by our company in April need to pay VAT at a prepayment rate of 3%?
Answer: VAT needs to be paid prepayment. The "Announcement of the Ministry of Finance and the State Administration of Taxation on the Exemption of Value-added Tax on Small-scale Value-added Tax Tax" (No. 15 of 2022) stipulates that from April 1, 2022 to December 31, 2022, small-scale taxpayers will be exempted from VAT; VAT prepayment items with a 3% prepayment rate will be subject to VAT prepayment.
In accordance with the provisions of the "Regulations on Matters Related to the Pilot of Business Tax to VAT" (Appendix 2 to Finance and Taxation [2016] No. 36), small-scale taxpayers in real estate development enterprises sell real estate projects developed by themselves, and the 5% levy rate is applicable. Therefore, your company does not apply to the provisions of Announcement No. 15 of 2022 and needs to pay value-added tax in advance in accordance with the current regulations.
(12) Our company is a small manufacturing enterprise and is a small-scale VAT taxpayer. All sales are taxable sales revenues with an applicable 3% tax rate obtained by selling goods. According to the newly issued regulations of the state, you can enjoy preferential VAT exemption policy. It is expected that sales of 800,000 yuan will be achieved in April 2022, of which 300,000 yuan will be sold. Due to the demand for deductions from downstream enterprises, we are required to issue special invoices, while other sales revenue of 500,000 yuan has not been issued yet.May I ask, can we partially give up tax exemption and pay value-added tax for only 300,000 yuan of special invoices? What kind of collection rate should be applied to issue special invoices?
Answer: The "Announcement of the State Administration of Taxation on the exemption of VAT for Small-scale Taxpayers and other collection and management matters" (No. 6 of 2022) clearly states that if small-scale VAT taxpayers apply a 3% tax rate taxable sales income exempted from VAT, they should issue tax-free ordinary invoices in accordance with regulations. If a taxpayer chooses to give up tax exemption and issue a special value-added tax invoice, he/she should issue a special value-added tax invoice with a collection rate of 3%.
If your company chooses to give up tax exemption and issue a special value-added tax invoice for the taxable sales revenue of 300,000 yuan, you should issue a special value-added tax invoice with a collection rate of 3%, and calculate the value-added tax as required: 300,000 yuan × 3%=9,000 yuan; the remaining sales revenue of 500,000 yuan can still enjoy the VAT exemption policy.
(13) Our company is a small-scale taxpayer, using tax control equipment to issue invoices, and obtained sales revenue of 300,000 yuan in April 2022. According to regulations, we can enjoy the newly issued preferential policy of exemption from value-added tax in 2022. However, the customer requires our company to issue ordinary invoices for accounting. If our company wants to enjoy the tax exemption policy, how should we issue ordinary invoices?
Answer: The "Announcement of the State Administration of Taxation on the exemption of value-added tax and other collection and management matters of small-scale taxpayers" (No. 6 of 2022) clearly states that if small-scale value-added taxpayers are exempt from value-added tax revenue by 3% tax rate, tax-free ordinary invoices should be issued in accordance with regulations.
So, your company is a small-scale taxpayer, and the tax rate of 3% is applicable to obtain sales revenue, which meets the conditions for exemption from value-added tax. If your company enjoys the tax exemption policy, you should issue a tax-free ordinary invoice. After your company upgrades the VAT invoice invoice issuing a normal invoice, select "Tax Exemption" column in the "Tax Rate" column, and do not select 3%, 1%, 0 and other collection rates.
(14) Our company is a small-scale VAT taxpayer. In 2021, the 3% levy rate is subject to the 1% VAT policy. There is an income whose tax obligation occurred on December 1, 2021, and the invoice has been issued at a 1% collection rate, but the purchaser refused to accept it due to the incorrect filling in the name of the purchaser. Can I ask if I can reissue the invoice?
Answer: Yes. The "Announcement of the State Administration of Taxation on the Administration of Collection and Management of Small-scale Taxpayers for Exemption of Value-Added Tax and other Collection and Management" (No. 6 of 2022) stipulates that if a small-scale VAT taxpayer obtains taxable sales revenue and the tax obligation occurs before March 31, 2022, VAT invoices have been issued at a 3% or 1% collection rate. If a red invoice is required for sales discount, suspension or return, a red invoice should be issued at the corresponding collection rate; if the invoice is incorrect and reissues, a red invoice should be issued at the corresponding collection rate, and then a correct blue invoice should be issued.
According to the above regulations, your company shall issue a red invoice at the 1% levy rate, and then reissue the correct blue invoice at the 1% levy rate.
(15) Our company is an agricultural product processing enterprise, and is a general VAT taxpayer. The channels for our company to purchase agricultural products include some local small distribution enterprises (small-scale taxpayers). After the small-scale taxpayer exemption from VAT, our company needs to calculate the deduction of the purchased agricultural products. What kind of invoice should we obtain?
Answer: According to Article 2 of the "Notice of the Ministry of Finance and the State Administration of Taxation on the Simplification of the Related Policies of the Value-Added Tax Rate" (Financial and Taxation [2017] No. 37), Article 2 of the "Notice of the Ministry of Finance and the State Administration of Taxation on Adjusting the Value-Added Tax Rate" (Financial and Taxation [2018] No. 32), Article 2 of the "Ministry of Finance and the State Administration of Taxation Article 2 of the General Administration of Customs on Deepening Relevant Policies for Value Added Tax Reform (No. 39 of 2019) stipulates that if a taxpayer purchases agricultural products and obtains a special value-added tax invoice from a small-scale taxpayer who pays VAT at a 3% collection rate, the input tax amount shall be calculated based on the amount indicated on the VAT special value-added tax invoice and a deduction rate of 9%; if a taxpayer purchases agricultural products for production or entrusts the processing of 13% tax-rate goods, the input tax amount shall be calculated based on the deduction rate of 10%.
The State Administration of Taxation on the Immunization and Management Matters of the Exemption of Value-added Tax by Small-scale Taxpayers" (No. 6 of 2022) clearly states that if small-scale VAT taxpayers apply to the 3% tax rate tax exemption of VAT, they should issue tax-free ordinary invoices in accordance with regulations. If a taxpayer chooses to give up tax exemption and issue a special value-added tax invoice, he/she should issue a special value-added tax invoice with a collection rate of 3%. Therefore, if your company purchases agricultural products and obtains a special VAT invoice for 3% levy rate issued by small-scale taxpayers, the input tax deduction can be calculated according to the above provisions.
(16) Our company is a small-scale taxpayer who wholesale motorcycles. When applying the policy of exempting small-scale taxpayers from VAT, how should we issue a motor vehicle invoice?
Answer: When small-scale taxpayers who wholesale motor vehicles sell their vehicles to downstream dealers, they will issue a special value-added tax invoice in accordance with the provisions of the "Measures for the Use of Motor Vehicle Invoices" (Announcement No. 23 of the State Administration of Taxation, Ministry of Industry and Information Technology, Ministry of Public Security, 2020 No. 23).
From April 1, 2022 to December 31, 2022, small-scale taxpayers can choose to issue tax-free VAT invoices when issuing motor vehicle invoices (VAT special invoices), or they can choose to give up tax exemption and issue a 3% VAT special invoice. If you choose to issue a special VAT invoice that is exempt from tax, the purchaser cannot deduct the VAT input tax; if you choose to give up tax exemption and issue a special VAT invoice that is subject to 3% collection rate, the seller must calculate and pay VAT in accordance with the regulations, and the purchaser can deduct the VAT input tax normally.
(17) Our company is a small-scale taxpayer for retail motorcycles. Can we enjoy the tax exemption policy of small-scale taxpayers, and how should we issue a unified invoice for motor vehicle sales?
Answer: The "Announcement of the Ministry of Finance and the State Administration of Taxation on the Exemption of Value-Added Tax on Small-scale Taxpayers of Value-Added Tax" (No. 15 of 2022) stipulates that from April 1, 2022 to December 31, 2022, small-scale taxpayers will apply taxable sales revenue with a 3% levy rate and are exempt from value-added tax.
Small taxpayers who retail motor vehicles can enjoy the tax exemption policy in accordance with the above provisions and issue a tax-free unified invoice for motor vehicle sales. Correspondingly, the taxpayer on the purchaser cannot deduct the input tax; if the taxpayer chooses to give up the tax exemption and issue a 3% tax rate unified invoice for motor vehicle sales, the purchaser can deduct the input tax.
(18) Our company is a small-scale VAT taxpayer declared quarterly. It is expected to have a sales revenue of about 400,000 yuan in the second quarter of 2022. According to the newly issued regulations of the state, you can enjoy the preferential policy of exempting VAT. How should you fill out the declaration form?
Agree: "State Administration of Taxation on Small-scale VAT Payment Announcement on the exemption of taxation and other collection and management matters of taxation and other collection and management (No. 6 of 2022) stipulates that if small-scale value-added taxpayers have value-added tax tax tax tax sales, and the total monthly sales do not exceed RMB 150,000 (if one quarter is a tax period, the quarterly sales do not exceed RMB 450,000), the sales and other items that are exempted from value-added tax shall be filled in the relevant columns of the "Value Added Tax and Additional Tax Fee Return Form (Applicable to Small and Small Taxpayers)" "Tax-free Sales of Small and Micro Enterprises" or "Not reaching the threshold sales" of "Small and Micro Enterprises" or "Not reaching the threshold sales".
The total sales of your company in the second quarter are expected to be about 400,000 yuan, which does not exceed 450,000 yuan. When processing the VAT tax declaration, the tax-free sales should be filled in the "VAT and Additional Tax Fee Return Form (Applicable to Small and Small Taxpayers)" Column 10 "Tax-free Sales of Small and Micro Enterprises" (if it is an individual industrial and commercial household, it should be filled in the "Single-delivery Sales of Not Meeting the Trial Point"). If there are no other tax exemption items, you do not need to fill out the "VAT Tax Reduction and Exemption Return Details".
(19) Our company is a small-scale VAT taxpayer declared quarterly. It is expected to have a sales revenue of 600,000 yuan in the second quarter of 2022, and the VAT exemption policy is subject to.How should our company declare in the second quarter?
Agree: The "Announcement of the State Administration of Taxation on the Exemption and Administration of VAT of Small-scale Taxpayers of Value-added Tax" (No. 6 of 2022) stipulates that if small-scale VAT taxpayers undergo VAT taxable sales, with a total monthly sales exceeding 150,000 yuan (with one quarter as a tax period, quarterly sales exceeding 450,000 yuan), all sales and other items exempted from VAT should be filled in the "Other tax exemption and additional tax return form (applicable to small-scale taxpayers)" and the corresponding columns of the "VAT reduction and exemption declaration form".
The total sales of your company in the second quarter exceeded 450,000 yuan. When processing the VAT tax declaration, the total sales that enjoy the VAT exemption policy are filled in the column "Other tax exemption sales" of the "VAT and Additional Tax Fee Return Form (Applicable to Small-scale Taxpayers)". At the same time, when filling out the "VAT tax reduction and exemption declaration details table", accurately select the corresponding exemption nature code "01045308" of the "Small-scale Taxpayers' 3% collection rate sales exemption" and fill in the corresponding tax exemption and other items.
