差额征税小规模纳税人是否可以享受月销售额10万元以下免征增值税政策？

Group 1 - The announcement from the State Taxation Administration outlines that small-scale taxpayers are exempt from value-added tax (VAT) if their total monthly sales do not exceed 100,000 yuan (or 300,000 yuan for quarterly sales) [2] - If small-scale taxpayers exceed the 100,000 yuan threshold but their sales, after deducting the sales of real estate for the current period, do not exceed 100,000 yuan, they are still exempt from VAT on goods, services, and intangible assets [2] - Small-scale taxpayers eligible for the VAT differential taxation policy will determine their eligibility for VAT exemption based on the net sales amount [2]