双重业务攻略！小规模纳税人销售货物+转让不动产

Core Viewpoint - The article discusses the tax implications for small-scale taxpayers in China, particularly focusing on the value-added tax (VAT) policies and how they can benefit from certain exemptions and deductions based on their sales activities [4][5][6]. Tax Calculation and Policies - The total revenue for the quarter is reported as 570,000, which includes 300,000 from the sale of a second-floor shop [4]. - According to the National Taxation Bureau's announcement, the sales amount from real estate can be deducted when calculating VAT [4][5]. - Small-scale taxpayers with monthly sales exceeding 100,000 can still enjoy VAT exemptions if their taxable sales, after deducting real estate sales, do not exceed 100,000 [5][7]. - If a small-scale taxpayer issues a special VAT invoice for a portion of their sales, they must forgo the exemption for that amount and pay VAT at a rate of 3% [6][7]. Tax Exemption Benefits - The remaining sales revenue after deducting the real estate sale and the special invoice amount can still qualify for VAT exemption, provided it does not exceed 300,000 [9]. - The article emphasizes that the government supports compliant taxpayers through favorable tax policies, encouraging honest business practices [9][10]. - Even if the total taxable sales exceed 300,000 in the next quarter, taxpayers can still benefit from a reduced VAT rate of 1% on the portion exceeding 300,000 [10][11]. Compliance and Long-term Development - The article highlights the importance of understanding tax policies for small-scale taxpayers to ensure long-term business growth and compliance with regulations [12].