1. The taxable sales activities of small-scale taxpayers are exempted from VAT at a 3% tax rate. According to the "Announcement of the Ministry of Finance and the State Administration of Taxation on Exempting Value-Added Taxpayers from Small-scale Value-Added Taxpayers" (Announcement No. 15, 2022, of the Ministry of Finance and the State Administration of Taxation)

) document stipulates that from April 1, 2022 to December 31, 2022, the taxable sales income of small-scale VAT taxpayers shall be exempted from VAT at a 3% levy rate; prepayment at a 3% prepayment rate shall be applicable

For value-added tax items, prepayment of value-added tax is suspended.

To enjoy this preferential tax policy, please note that taxpayers are not allowed to issue special value-added tax invoices. The portion of the special invoice that is issued must be calculated and paid with value-added tax at a 3% tax rate.

2. Small-scale taxpayers are subject to a taxable sales rate of 5%, and taxable sales of no more than 450,000 per quarter are exempt from VAT. According to the "Announcement of the Ministry of Finance and the State Administration of Taxation on Clarifying the VAT Exemption Policy for Small-Scale Taxpayers" (Finance

Ministry of Taxation Announcement No. 11 of 2021) stipulates that from April 1, 2021 to December 31, 2022, the value-added tax for small businesses with monthly sales of less than 150,000 yuan (quarterly taxable sales of less than 450,000 yuan)

Large-scale taxpayers are exempt from VAT.

Many people think that the policy of exempting small-scale taxpayers of RMB 450,000 per quarter from VAT is gone, but this is actually wrong.

Starting from April 1, 2022, small-scale taxpayers will be exempt from value-added tax for taxable sales of no more than 5 million yuan that are subject to a 3% tax rate (small-scale taxpayers with taxable sales exceeding 5 million need to register as general taxpayers)

, for those that are subject to a 5% tax rate, the original preferential policy still applies, with a monthly value of RMB 150,000 and a quarterly value of RMB 450,000 exempt from VAT. Also note that special invoices are not eligible for the exemption policy.

The applicable scope of the 5% tax rate mainly includes the sale of real estate, the provision of real estate leasing services, the provision of labor dispatch services, and security protection services that choose to pay the difference.

3. The six taxes and two fees for small-scale taxpayers are reduced by half. According to the "Announcement of the Ministry of Finance and the State Administration of Taxation on Further Implementing the "Six Taxes and Two Fees" Reduction and Reduction Policy for Small and Micro Enterprises" (Announcement No. 10, 2022, of the Ministry of Finance and the State Administration of Taxation),

For small-scale VAT taxpayers, small low-profit enterprises and individual industrial and commercial households, resource tax, urban maintenance and construction tax, real estate tax, urban land use tax, stamp tax (excluding securities transaction stamp tax) can be reduced by 50% of the tax amount.

Farmland occupation tax and education surcharge, local education surcharge.

Small-scale taxpayers and small low-profit enterprises are not the same thing. Small-scale taxpayers are classified from the perspective of value-added tax. VAT taxpayers are divided into small-scale taxpayers and general taxpayers based on annual taxable sales standards.

If the annual taxable sales of small-scale taxpayers (12 consecutive months or four consecutive quarters) exceed 5 million yuan, they need to apply to the tax authorities to register as general taxpayers; if the company has a fixed business location, it can follow the national unified accounting

The system stipulates the establishment of account books, accounting based on legal and valid vouchers, and the ability to provide accurate tax information. If the tax does not exceed 5 million, you can directly register as a general taxpayer.

Small and low-profit enterprises are defined from the perspective of corporate income tax. The classification criteria for small and low-profit enterprises are that they are engaged in national unrestricted and prohibited industries, with total assets not exceeding 50 million, number of employees (including dispatched employees), and annual taxable income.

Companies with no more than 3 million.

An enterprise may be a small-scale taxpayer and a small and micro enterprise at the same time, and enjoy the preferential tax policies of small-scale taxpayers and small and micro enterprises.

4. Small-scale taxpayers whose monthly sales do not exceed RMB 100,000 and whose quarterly sales do not exceed RMB 300,000 are exempt from two fees and one fund (education surcharge, local education surcharge, and water conservancy fund). According to the "Regulations of the Ministry of Finance and the State Administration of Taxation"

The Notice on Expanding the Exemption Scope of Government Funds (Caishui No. 12, 2016) stipulates that taxpayers whose monthly sales do not exceed 100,000 yuan (quarterly sales do not exceed 300,000 yuan on a quarterly basis)

Exemption from education fee surcharge, local education fee surcharge and water conservancy fund.

The urban maintenance and construction tax, education surcharge and local education surcharge (surcharge) are calculated based on the actual paid value-added tax and consumption tax. If the taxpayer's taxable sales behavior does not involve the taxable scope of consumption tax, the taxpayer

If you enjoy the value-added tax exemption policy in Articles 1 and 2 above, you no longer need to pay the corresponding additional taxes, and you need to file a normal tax return.