Core Viewpoint - The article discusses the tax relief policies for small-scale taxpayers in China, specifically focusing on the exemption and reduced tax rates for value-added tax (VAT) until December 31, 2027 [2][18]. Policy Content - Small-scale taxpayers are defined as those with annual VAT sales of 5 million yuan or less [2]. - From now until December 31, 2027, small-scale taxpayers with monthly sales of 100,000 yuan or less are exempt from VAT [2]. - If monthly sales exceed 100,000 yuan but the sales of real estate are deducted, and the remaining amount is 100,000 yuan or less, VAT is also exempt [2]. - Small-scale taxpayers subject to a 3% tax rate will have their rate reduced to 1% [2]. Policy Basis - The policies are based on announcements from the Ministry of Finance and the State Administration of Taxation regarding VAT relief for small-scale taxpayers [2]. Operational Guidelines - Step 1: Log into the electronic tax bureau [3]. - Step 2: Two paths for VAT and additional tax declaration are available: through "My To-Do" or "Tax Declaration and Payment" [3][4]. - Step 3: There are two declaration modes: confirmation mode for simple cases and form-filling mode for complex cases [5][8]. - Step 4: After filling out the declaration, submit it and address any validation errors as indicated by the system [12][14]. - Step 5: After successful submission, verify the tax amount and proceed with payment [16][17]. Important Notes - Specific enterprises like gas stations and gold trading companies must register as general taxpayers [18]. - Small-scale taxpayers can choose to declare monthly or quarterly, but cannot change this within a fiscal year [18]. - If a small-scale taxpayer exceeds the sales threshold in a month, they cannot enjoy the exemption for that month [18].
【关注】小规模纳税人看过来,增值税优惠要点有这些!操作步骤
蓝色柳林财税室·2025-09-03 10:39