懂政策，享红利！小规模纳税人增值税优惠要点速览及操作指引

Core Viewpoint - The article emphasizes the continuous implementation of preferential policies for small-scale taxpayers to support their healthy growth and development, providing a comprehensive overview of VAT preferential points for small-scale taxpayers, including policy, declaration, compliance reminders, and case analysis [2]. Summary by Sections Small-Scale Taxpayers - Small-scale taxpayers are defined as those with annual taxable sales of 500 million yuan or less [4]. VAT Exemption - Small-scale taxpayers with monthly sales of 100,000 yuan or less, or quarterly sales of 300,000 yuan or less, are exempt from VAT [5]. - The total sales amount includes all taxable sales behaviors, and if the monthly sales exceed 100,000 yuan but are below this threshold after deducting occasional sales of real estate, they are still exempt from VAT [5]. VAT Reduction - For taxable sales income subject to a 3% tax rate, a reduced rate of 1% applies; similarly, for prepayment VAT projects subject to a 3% prepayment rate, a reduced prepayment rate of 1% applies [6]. Duration of Benefits - The benefits are applicable from January 1, 2023, to December 31, 2027 [7]. Policy Basis - The policies are based on several official announcements from the Ministry of Finance and the State Administration of Taxation regarding VAT exemptions and reductions for small-scale taxpayers [8]. Electronic Tax Bureau Login - Small-scale taxpayers can log into the electronic tax bureau to handle VAT and additional tax declarations [10]. Declaration Process - There are two main paths for small-scale taxpayers to declare VAT: through the "My To-Do" section or the "Tax Declaration and Payment" section [11][13]. - The system offers two declaration modes: confirmation mode for simple businesses and form-filling mode for complex businesses [14]. Confirmation Mode - In confirmation mode, the system auto-fills income based on invoice information, requiring taxpayers to confirm the pre-filled data [15]. - Taxpayers can modify data if there are discrepancies between reported income and actual business [16][17]. Form-Filling Mode - In form-filling mode, taxpayers directly fill out the declaration form, with the system auto-filling data based on invoices [20]. Reporting Scenarios - If monthly sales do not exceed 100,000 yuan, the sales should be reported in the "Exempt Sales Amount" section of the VAT declaration form [24][25]. - If monthly sales exceed 100,000 yuan, the sales should be reported in the "Taxable Sales Amount" section, with the corresponding VAT reduction calculated [29]. Submission and Payment - After completing the declaration, taxpayers must submit it and can choose to pay the tax immediately or later, with a reminder of payment deadlines to avoid penalties [34][35]. Compliance and Regulations - Specific businesses must register as general taxpayers if their sales exceed 500 million yuan over 12 months or four quarters [37]. - Small-scale taxpayers can choose to waive exemptions and opt for a 1% or 3% tax rate for issuing VAT invoices [40]. Taxpayer Responsibilities - Taxpayers must ensure the authenticity of tax documents and cooperate with tax authorities to prevent tax evasion [42].