小微经营主体减免税政策常见误区

Core Viewpoint - The article highlights common misconceptions among small and micro enterprises regarding tax exemption policies and emphasizes the importance of correctly applying these policies to avoid tax risks [1]. Misconceptions Summary - Misconception 1: Small-scale taxpayers can average out one-time rental income over the lease period to qualify for tax exemption if monthly income does not exceed 100,000 yuan. Correct Interpretation: Only individuals can average out rental income for tax exemption; small-scale taxpayers cannot [2]. - Misconception 2: Small-scale taxpayers must prepay VAT in the area where construction services occur. Correct Interpretation: If monthly sales do not exceed 100,000 yuan, there is no need to prepay VAT regardless of the service location [2]. - Misconception 3: Branch offices registered as general taxpayers can independently enjoy "six taxes and two fees" reductions. Correct Interpretation: The overall tax liability is calculated at the main institution level, and branch offices must rely on the main institution's status to claim reductions [3]. - Misconception 4: General taxpayers cannot enjoy "six taxes and two fees" reductions. Correct Interpretation: Newly established enterprises registered as general taxpayers may still qualify for reductions if they meet specific criteria [6]. - Misconception 5: Newly established enterprises that have paid "six taxes and two fees" before their first tax settlement do not need to correct their filings. Correct Interpretation: They must correct their filings based on the results of the first tax settlement [6].