7个关键问题一次讲明白城市维护建设税

Core Viewpoint - The article discusses the tax policies applicable to small-scale taxpayers in China, particularly focusing on the ability to issue special VAT invoices even when benefiting from tax exemptions or reductions [10][11]. Group 1: Tax Policies for Small-Scale Taxpayers - Small-scale taxpayers with monthly sales below 100,000 yuan can choose to waive their exemption and issue special VAT invoices [10]. - Taxpayers can opt to pay VAT at a reduced rate of 1% or 3% on certain sales, even if they are eligible for tax exemptions [10][11]. - An example illustrates that a small-scale taxpayer can issue a special invoice for part of their sales while still enjoying tax exemptions on the remaining sales [11].