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山西:小规模纳税人项目信息维护无法添加征收率1%?操作步骤
蓝色柳林财税室·2025-07-24 00:45

Core Viewpoint - The article discusses the announcement by the Ministry of Finance and the State Taxation Administration regarding the reduction of the value-added tax (VAT) rate for small-scale taxpayers from 3% to 1% on taxable sales revenue [3]. Summary by Relevant Sections - The announcement specifies that small-scale taxpayers will now apply a reduced VAT rate of 1% instead of the previous 3% on their taxable sales revenue [3]. - In the electronic tax bureau, when maintaining project information for electronic invoices, the system defaults to a tax rate of 3%. However, when users select the project name, the system will automatically display the actual reduced tax rate of 1% [3].