Group 1 - The article discusses the tax declaration process for small-scale taxpayers, specifically focusing on the filling out of the VAT and additional tax declaration forms for those with quarterly sales of less than 300,000 yuan [3] - It highlights the exemption for small-scale taxpayers when issuing ordinary invoices, detailing how to report exempt sales in the appropriate sections of the tax declaration form [3] - The article also mentions the reduced VAT rate of 1% for taxpayers with quarterly sales exceeding 300,000 yuan, and how to report the corresponding tax reduction in the declaration [3] Group 2 - The article provides guidance on the special additional deductions for continuing education, allowing taxpayers to deduct up to 8,400 yuan in a year if they meet certain criteria [10] - It specifies that taxpayers do not need to retain documentation for continuing education deductions but must keep relevant certificates for vocational qualifications [11] - The article clarifies that taxpayers who terminate their continuing education must inform the tax authorities or withholding agents about the changes [13]
政策适用说 ▏小规模纳税人注意，增值税免税收入这样填省心不踩坑
蓝色柳林财税室·2025-12-13 06:44