Group 1 - The announcement from the National Taxation Administration clarifies the management of value-added tax (VAT), including the determination of the threshold standard and applicable tax incentives [1] - Starting this year, the threshold for occasional taxpayers has been raised from 500 yuan to 1000 yuan per transaction, benefiting individuals in various sectors [3] - Specific scenarios, such as individuals renting out real estate or selling scrap products through "reverse invoicing," will not be subject to the 1000 yuan threshold but will instead follow a monthly sales threshold of 100,000 yuan [3] Group 2 - The announcement provides significant benefits for individuals earning below the new threshold, such as those providing services to universities or businesses, as they will not be required to pay VAT for transactions below 1000 yuan [3] - Small-scale taxpayers can flexibly enjoy tax reduction and exemption benefits, allowing them to choose to forgo tax exemption for all or part of their taxable transactions if their sales do not reach the threshold [3]
国家税务总局明确，个人打零工每次（每天）低于1000元不用缴纳增值税
Jin Rong Jie·2026-02-01 07:13