The VAT policy for small-scale taxpayers in 2022 is divided into two sections:
From November 1 to March 31, the policy implemented is: small-scale VAT taxpayers apply taxable sales revenue with a 3% levy rate, and reduce the VAT at a 1% levy rate; prepayment of VAT items with a 3% prepayment rate, and reduce the VAT at a 1% prepayment rate.
From April 1 to December 31, the policy implemented is: small-scale VAT taxpayers are subject to taxable sales revenue with a 3% levy rate and are exempt from VAT; prepayment of VAT items with a 3% prepayment of VAT items with a 3% prepayment of VAT will be suspended.
It should be noted that whether it is a limited company, a partnership, a sole proprietorship or an individual business owner, as long as it is a small-scale VAT taxpayer, you can enjoy this policy.
1. VAT exemption can be used as an option for
Small-scale taxpayers can apply to their taxable sales income with an applicable 3% tax rate based on actual operating conditions and downstream enterprise deduction requirements. part enjoys the tax exemption policy to issue tax-free ordinary invoices, and some part give up tax exemption and issue special invoices for VAT . Taxpayers do not need to provide written statement materials when giving up tax exemption. When issuing an invoice such as 3% tax rate, the system will record the reason why the taxpayer did not issue a tax exemption invoice.
At the same time, if small-scale taxpayers sell items they have used, they will be charged at 2%, or second-hand car sales will be charged at 0.5%, etc., the tax rate before the tax reduction is 3%. Therefore, for these businesses, can choose to apply the tax exemption policy and issue a tax exemption ordinary invoice; or they can choose to apply the original tax reduction policy, issue a special value-added tax invoice according to the tax reduction rate and calculate the tax payment .
gives an example to illustrate: A small-scale taxpayer in manufacturing has all sales of goods, and a 3% levy rate applies. The sales are expected to be 700,000 yuan in April 2022, of which 300,000 yuan customers require a special invoice, while other 400,000 yuan customers have no special requirements. Therefore, the company can give up tax exemption for revenue of 300,000 yuan and issue special value-added tax invoices with a collection rate of 3%, and pay 9,000 yuan in VAT according to regulations; the remaining sales revenue of 400,000 yuan can still enjoy the VAT exemption policy and issue tax exemption ordinary invoices.
2. Notes on issuing invoices
In Announcement No. 6, small-scale VAT taxpayers who apply to a 3% tax rate taxable sales income exempt from VAT, they should issue tax-free ordinary invoices in accordance with regulations. It should be emphasized that small-scale taxpayers of should issue ordinary invoices marked "tax-free" in the tax rate column, and must not choose 3%, 1%, 0 and other collection rates .
Businesses whose tax obligation occurs after April 1st, small-scale taxpayers obtain sales revenue with an applicable 3% collection rate and choose to give up tax exemption or issue a special value-added tax invoice, they should issue a special invoice with a 3% collection rate. However, if after April 1st, if the tax obligation occurs before March 31, 2022, the corresponding invoice should still be issued according to the tax obligation stipulated at that time, such as 1% issuance of the corresponding invoice.
gives an example to illustrate: a small-scale VAT taxpayer who sells goods agrees to receive payment and issue an invoice in February 2022. The goods have been issued, realizing the tax obligation of VAT. If the company has declared and paid VAT at a 1% collection rate in February. Even if the money is not recovered until April 2022, the invoice will be issued in April. At this time, the company should still issue an invoice at a 1% tax rate and offset the amount when declaring sales in April; if the company does not declare and pay the tax on the sales in February of the period, the tax exemption cannot be applied in April, but should declare the tax for the period of February and issue a 1% invoice.
3. The original exemption policy continues to be effective
In 2021, the state issued a VAT exemption policy for small-scale taxpayers whose monthly sales do not exceed 150,000 yuan (one quarter is 1 tax period, and the quarterly sales do not exceed 450,000 yuan, the same below).This policy is not inconsistent with the newly introduced small-scale taxpayer tax exemption policy this year. The policy is still valid and the implementation period is December 31, 2022.
Specifically, if all taxable sales income obtained by small-scale taxpayers are subject to a 3% tax rate, they can enjoy all tax exemption policies; If the taxable sales income obtained by small-scale taxpayers contains a 5% tax rate, if it meets the tax exemption policy calculating the monthly sales of less than 150,000 yuan, then the 5% tax rate can also enjoy tax exemption policy. If it does not meet the tax exemption policy calculating the monthly sales of less than 150,000 yuan, the 3% tax rate part can enjoy tax exemption, and the 5% tax rate part needs to be calculated and paid value-added tax in accordance with the current policy provisions. That is to say, although the 5% levy rate is not allowed to enjoy the exemption of VAT in this announcement, the policy of exemption of VAT without exceeding 150,000 yuan in monthly or 450,000 yuan in quarterly may be applied.
4. Fill in the declaration form
If the small-scale VAT taxpayer declared quarterly, the sales revenue of goods is expected to be about 400,000 yuan in the second quarter of 2022, and there are no other tax exemptions. Since the quarterly sales did not exceed 450,000 yuan, the tax exemption policy is applicable to the monthly sales of less than 150,000 yuan. When filing VAT tax, you do not need to choose the nature code of exemption. If the taxpayer is an enterprise, you can fill in the tax-free sales of 400,000 yuan in column 10 of the "VAT and Additional Tax Fee Return Form (Applicable to Small and Small Tax Payers)" "Tax-free Sales of Small and Micro Enterprises"; if the taxpayer is an individual industrial and commercial household, you can fill in the "Sales of Dividend and Exemption" in column 11 of the "Distribution Details of Value Added Tax Reduction and Exemption Reporting".
If the sales of small-scale VAT taxpayers declared quarterly in the second quarter is 800,000 yuan, since the quarterly sales exceed 450,000 yuan, the newly introduced small-scale tax exemption policy should be applied. The 800,000 yuan sales should be filled in the column "Other tax-free sales" of the "VAT and surcharge tax return form (applicable to small-scale taxpayers)" in the 12th column of the "VAT and surcharge tax return form)". At the same time, in the "VAT tax reduction and exemption declaration form", select the corresponding exemption nature code of the "VAT 3% levy rate sales for small-scale taxpayers are exempt from value-added tax" in the "VAT tax reduction and exemption declaration form", and fill in the corresponding exemption sales of 800,000 yuan.
