（财税〔2019〕13号），就实施小微企业普惠性税收减免政策有关事项作了明确。 In order to implement the decision-making and deployment of the Party Central Committee and the State Council and further support the development of small and micro enterprises, the Ministry of Finance and the State Administration of Taxation issued the “Notice on Implementing Inclusive Tax Reduction Policies for Small and Micro Enterprises” (Caishui  No. 13) Matters related to the inclusive tax reduction policy for micro-enterprises were clarified.
Combining with the hot spots of taxpayers' attention, the taxation department has sorted out 15 questions and answers on how to grasp the implementation of the "VAT exemption for small-scale taxpayers with monthly sales of less than 100,000 yuan (inclusive)" policy for your reference. Come and see!
小规模纳税人免征增值税政策的适用对象界定？ 1. What are the applicable objects of small-scale taxpayers' VAT exemption policy?
，并无其他标准，与四部委《中小企业划型标准规定》中的小微企业没有对应关系。 A: This time to increase the tax exemption standard for small-scale taxpayers, the policy applies to taxpayers with annual taxable sales of less than 5 million yuan, who are identified as small-scale taxpayers . There are no other standards. There is no corresponding relationship between small and micro enterprises in the "Standard Standard Regulations".
2. What are the rules for the VAT threshold?
Answer: The starting point for VAT is still implemented in accordance with the "Implementation Rules of the Interim Regulations of the People's Republic of China on Value-added Tax" and the "Implementation Measures for the Pilot Implementation of Changing Business Tax to VAT". 。 That is: monthly payment is 5,000-20000 yuan (including the principal), and monthly payment is 300-500 yuan (including the principal) . Whether it was previously exempting small-scale taxpayers from monthly sales of 20,000 to 30,000 yuan (seasonal 60,000-90,000 yuan), or from January 1, 2019, the tax exemption standard for small-scale taxpayers was reduced from monthly sales of 3 The increase of 10,000 yuan to 100,000 yuan (from 90,000 yuan to 300,000 yuan in the quarter) is just a bonus to the threshold policy, and the threshold for value-added tax has not been adjusted.
3. Can small-scale taxpayers reporting VAT on a one-time basis enjoy a monthly VAT exemption policy of less than 100,000 yuan?
，凡办理了税务登记或临时税务登记的小规模纳税人，月销售额未超过10万元（按季申报的小规模纳税人，为季销售额未超过30万元）的，都可以按规定享受增值税免税政策。 Answer: Paying taxes on a one-time basis and on a regular basis, based on whether to apply for tax registration or provisional tax registration . The small-scale taxpayers who have completed tax registration or provisional tax registration have monthly sales of less than 100,000 yuan (reported quarterly). Small-scale taxpayers whose quarterly sales do not exceed 300,000 yuan) can enjoy the VAT exemption policy in accordance with regulations. For small-scale taxpayers who have not completed tax registration or temporary tax registration, except for special provisions, the relevant provisions of the Provisional Regulations on Value-added Tax and its implementing rules on the threshold for pay-per-tax payment shall be implemented, and each sales amount shall not reach 500 yuan VAT is exempted, and normal taxation is required if it reaches 500 yuan. For natural persons who often issue invoices on behalf of them, it is recommended that grass-roots tax authorities assist taxpayers to proactively handle tax registration or temporary tax registration in order to fully enjoy the tax exemption policy for small-scale taxpayers with monthly sales of less than 100,000 yuan.
4. Is the standard for small-scale taxpayers' VAT exemption policy applicable to monthly sales or quarterly sales?
The State Administration of Taxation's Announcement No. 4 of 2019 states that “Small-scale taxpayers have experienced VAT taxable sales and their total monthly sales have not exceeded 100,000 yuan (where a quarter is a tax period, quarterly sales If it does not exceed 300,000 yuan, the same applies hereinafter), the "under the same" in the "exempt value-added tax" refers to the entire document or only the first article in accordance with this provision?
Answer: “Announcement No. 4 of the State Administration of Taxation's Announcement No. 4 of the State Administration of Taxation on Tax Collection and Exemption of VAT Exemption Policy for Small-scale Taxpayers” means that all the provisions in this document apply to both monthly Small-scale taxpayers with monthly sales of less than 100,000 yuan in tax payments also apply to small-scale taxpayers with sales in the quarterly tax season of less than 300,000 yuan.
5. What is the caliber of monthly (quarterly) sales of VAT small-scale taxpayers' exemption standards?
Answer: The Announcement of the State Administration of Taxation on Collection and Management of VAT Exemption Policy for Small-scale Taxpayers (SAT Announcement No. 4 of 2019) stipulates that taxpayers shall use all VAT taxable sales activities (including sales of goods, (Services, services, intangible assets and real estate) total sales, to determine whether the tax exemption standards have been met. At the same time, if the total monthly sales of small-scale taxpayers exceeds 100,000 yuan, but after deducting the sales of real estate sales during the current period, it still does not exceed 100,000 yuan, and its sales of goods, services, services and intangible assets , Can enjoy the tax exemption policy for small-scale taxpayers.
6. The State Administration of Taxation announced that the sales amount of 300,000 in the 4th of 2019 means sales without tax?
7. Does the small-scale taxpayer's monthly sales exceed 100,000 exceed part of the tax or full tax?
计算缴纳增值税。 A: For small-scale taxpayers who pay monthly taxes, if the monthly sales exceed 100,000 yuan, they need to calculate and pay VAT on the full sales amount .
8. Can small-scale taxpayers with monthly sales exceeding 100,000 yuan but quarterly sales not exceeding 300,000 be exempt from VAT?
。 Answer: If it is a small-scale taxpayer who pays monthly taxes, then the tax exemption is not available for the month in which the monthly sales exceed 100,000 yuan; if it is a small-scale taxpayer who pays taxes on a quarterly basis, the monthly sales in a quarter exceed 10 10,000 yuan, but if the quarterly sales do not exceed 300,000 yuan, they can enjoy tax exemption according to regulations .
新办或注销小规模纳税人按季申报的，实际经营期不足一个季度的，是按照实际经营期享受还是按季享受优惠？ 9. If a new or cancelled small-scale taxpayer declares on a quarterly basis, if the actual operating period is less than one quarter, is it based on the actual operating period or quarterly?
A: From the perspective of benefiting small-scale taxpayers to enjoy preferential policies, for small-scale taxpayers who choose to report on a quarterly basis, whether it is established in the middle of the quarter or cancelled in the middle of the quarter, it is judged whether to enjoy the preference at 300,000 yuan.
10. For small-scale taxpayers, the tax exemption policy may have different effects due to different tax periods. Can small-scale taxpayers choose to pay taxes on a monthly or quarterly basis?
。 A: Small-scale taxpayers who pay taxes for a fixed period of time can choose to implement monthly or quarterly taxes based on their actual business conditions . To ensure that the taxpayer's tax period is relatively stable during the year, once the taxpayer chooses, it cannot be changed within one fiscal year. Here, a fiscal year refers to the accounting period from January to December, rather than one year from the date of selection. The taxpayer can propose to the competent tax authority at any time in each accounting year and choose to change its tax period, but once the taxpayer chooses to change the tax period, it cannot be changed again before December 31 of the current year.
11. How does changing the tax payment period of a taxpayer during the quarter affect the tax exemption policy for enjoying monthly sales of VAT below 100,000 yuan?
：如在季度第一个月内申请变更纳税期限的，可自申请变更的当季起按变更后的纳税期限申报纳税；在季度第二、三个月内申请变更纳税期限的，申请变更的当季内仍按变更前的纳税期限申报纳税，可自下季度起按变更后的纳税期限申报纳税。 Answer: The actual application time for the taxpayer to change the tax period (including monthly to quarterly or quarterly to monthly) is different, and the effective period of the tax period after the change is different : For example, if you apply for tax change within the first month of the quarter If the time limit is applied, the tax payment can be reported according to the changed tax period from the quarter in which the change is applied; if the tax period is changed within the second or third month of the quarter, the tax payment period before the change is still applied for in the quarter in which the change is applied From the next quarter, tax declaration can be filed according to the changed tax period.
If a small-scale taxpayer who declares and pays tax on a monthly basis, applies for a change to the quarterly tax declaration within the first month of the quarter, he can report and pay tax on a quarterly basis from the quarter in which the change is applied, and the tax exemption for quarterly sales not exceeding RMB 300,000 Standards: If you apply to change to the quarterly tax declaration within the second or third month of the quarter, you will still be taxed monthly in the quarter in which you applied for the change. The tax exemption standard for monthly sales not exceeding 100,000 yuan will apply from the next quarter. Starting from the quarterly tax declaration, the tax exemption standard for quarterly sales not exceeding 300,000 yuan is applicable.
12. What information is required to change the tax period? Is the procedure for the taxpayer to contact the competent tax authority to make the change or to choose to change it in the return?
。 Answer: Small-scale taxpayers can apply to the competent tax authority for changing the tax period without providing information .
13. Does the overseas unit enjoy a tax exemption policy of 100,000 yuan per month for small-scale taxpayers?
小规模纳税人月销售额10万元以下免税政策。 A: According to the current policy, foreign companies do not distinguish between ordinary taxpayers and small-scale taxpayers. The VAT taxable acts occurring in China are all withheld by the withholding agent at the applicable tax rate. Tax exemption policy for monthly sales below 100,000 yuan.
14. Quarterly declaration for small-scale taxpayers who have sales in January and closed for business in February and March, can they enjoy a quarterly tax exemption of 300,000 yuan?
Answer: According to the policy, small-scale taxpayers who report tax on a quarterly basis and whose quarterly sales do not exceed 300,000 yuan are exempt from VAT. 享受免征增值税政策的。 Therefore, if the total sales in the first quarter do not exceed 300,000 yuan, they can enjoy the VAT exemption policy.
15. The monthly sales of small-scale taxpayers who have paid taxes on a monthly basis have returned sales this month. The actual sales of this month exceed 100,000 yuan. How can I determine whether the sales of this month can enjoy the VAT exemption?
Answer: According to the current policy, if the taxpayer applies the simple tax calculation method to calculate the tax, the sales amount returned to the buyer due to the sales return shall be deducted from the current sales amount. 。 Therefore, small-scale taxpayers who have returned sales should deduct the sales from the actual sales in the current period and return the corresponding sales to determine whether the tax exemption policy of less than 100,000 yuan applies .