Small-scale VAT taxpayers and business tax taxpayers whose monthly sales or turnover did not exceed 30,000 yuan (including 30,000 yuan, the same below) before the change of business tax in May 20 17 are exempted from VAT or business tax. Among them, small-scale VAT taxpayers and business tax taxpayers whose tax payment period is 1 quarter, whose quarterly sales or turnover does not exceed 90,000 yuan, are exempted from VAT or business tax.

Small-scale taxpayers with monthly sales of 20,000 yuan (inclusive) to 30,000 yuan are exempt from VAT.

2. Small-scale taxpayers of value-added tax shall separately account for sales of goods, processing, repair and replacement services, sales services and intangible assets.

Small-scale taxpayers of value-added tax sell goods and provide processing, repair and replacement services, with monthly sales of no more than 30,000 yuan (paying 90,000 yuan quarterly), and monthly sales of sales services and intangible assets of no more than 30,000 yuan (paying 90,000 yuan quarterly), from May 1, 2065438+February 365438+.

3. For small-scale VAT taxpayers who declare and pay taxes on a quarterly basis, if the actual operating period is less than one quarter, the sales quota of small and micro enterprises that can enjoy the VAT exemption policy in the current period shall be calculated according to the actual operating month.

4. According to the current regulations, small-scale VAT taxpayers who implement the VAT differential collection policy will determine whether they can enjoy the VAT exemption policy of less than 30,000 yuan (quarterly tax payment of 90,000 yuan) based on the sales before the differential collection.

Extended data

Other preferential measures for small-scale taxpayers

1, 20 15 1 to 20 17 12 3 1, and the monthly sales or turnover for monthly tax payment shall not exceed 30,000 yuan (inclusive), and the quarterly sales or turnover for quarterly tax payment shall not exceed 90,000 yuan.

2.20 15 1 to 20 17 12 3 1 year, if the taxable income is less than 200,000 yuan (including 200,000 yuan), it will be included in the taxable income at a reduced rate of 50%.

20 1 5101October1to 20171February 3 1 year, the taxable income is between 200,000 yuan and 300,000 yuan (including 300,000 yuan).

3.20 15 65438+ 10/0 to 20 1 7 65438+3 1 2, the monthly sales or turnover for tax payment shall not exceed 30,000 yuan (inclusive), and the quarterly sales or turnover for tax payment shall not exceed 90,000 yuan (inclusive)

Those who fail to reach the threshold of value-added tax shall be exempted from the construction fee for cultural undertakings.

What taxes and fees can small and micro enterprises reduce?