两部门明确：个人每次挣钱低于1000元不用交增值税

Core Viewpoint - The Ministry of Finance and the State Taxation Administration announced an increase in the value-added tax (VAT) threshold starting from January 1, 2026, aimed at reducing the tax burden on individuals [1][5]. Group 1: VAT Threshold Adjustments - From January 1, 2026, to December 31, 2027, the threshold for small-scale taxpayers will be set as follows: a monthly sales threshold of 100,000 yuan, a quarterly sales threshold of 300,000 yuan, and a per-transaction threshold of 1,000 yuan [4][10]. - Small-scale taxpayers can calculate their sales based on the net amount after deducting relevant costs, which will apply to the new threshold standards [4][10]. Group 2: Benefits for Individuals - The increase in the per-transaction VAT threshold to 1,000 yuan is a significant benefit for individuals, such as freelancers and gig workers, who will not need to pay VAT for services rendered below this amount [5][11]. - The new policy will exempt individuals providing services, such as tutoring or delivery, from VAT if their earnings are below the 1,000 yuan threshold per transaction [5][11]. Group 3: Administrative Clarifications - The State Taxation Administration issued a supplementary announcement to clarify the VAT management matters, including the application of the new threshold and tax incentives [5][11]. - The announcement also specifies that certain situations, such as renting out property or selling scrap products, will not qualify for the per-transaction threshold and will instead follow the monthly sales threshold of 100,000 yuan [7][13]. Group 4: Flexibility for Small-Scale Taxpayers - Small-scale taxpayers can choose to forgo tax exemptions for certain transactions to issue VAT special invoices, which is often necessary for their clients to claim input tax deductions [8][14]. - This flexibility allows small-scale taxpayers to manage their tax obligations according to their business needs without affecting other transactions that may still qualify for tax exemptions [8][14].