增值税小规模纳税人适用3% 征收率的应税销售收入减按按1%征收增值税政策，增值税小规模纳税人月销售额10万元以下免征增值税政策

Core Viewpoint - The article discusses tax relief policies aimed at supporting small and micro enterprises, specifically focusing on the reduced VAT rates for small-scale taxpayers and exemptions for those with monthly sales below a certain threshold [2][7]. Tax Relief for Small-Scale Taxpayers - From January 1, 2023, to December 31, 2027, small-scale VAT taxpayers with taxable sales subject to a 3% rate can benefit from a reduced rate of 1% [2]. - Small-scale taxpayers with monthly sales below 100,000 yuan are exempt from VAT [7]. Eligibility Criteria - The policies apply to small-scale VAT taxpayers who meet specific sales thresholds [3][8]. - For monthly taxpayers, sales must not exceed 100,000 yuan; for quarterly taxpayers, sales must not exceed 300,000 yuan [8]. Application Process - Small-scale taxpayers must fill out the relevant sections in the VAT and additional tax declaration form to claim the reduced VAT rate or exemption [4][10]. - Taxpayers can process their VAT declarations through online and offline channels, such as the electronic tax bureau and tax service halls [4][10]. Policy Basis - The tax relief measures are based on announcements from the Ministry of Finance and the State Taxation Administration regarding VAT reductions for small-scale taxpayers [9][16].