申报辅导第一课 | 施工扬尘智能预填操作流程

Group 1 - The article discusses the process for small-scale taxpayers to choose their tax filing period, allowing them to select either monthly or quarterly filing, with the stipulation that once chosen, the period cannot be changed within the same accounting year [13][15] - It outlines that small-scale taxpayers can apply to change their tax filing period without needing to provide documentation [15] - The article explains the implications of changing the tax filing period on the eligibility for VAT exemption policies, particularly for those with sales below 100,000 yuan per month or 300,000 yuan per quarter [16][17] Group 2 - It details the calculation of sales amounts for small-scale taxpayers under different VAT rates, emphasizing the formula for converting gross sales to net sales based on the applicable tax rate [20] - The article specifies that small-scale taxpayers whose monthly sales do not exceed 100,000 yuan or quarterly sales do not exceed 300,000 yuan are not required to prepay VAT [18] - It also mentions the requirement for small-scale taxpayers transitioning to general taxpayer status to complete two tax filings within the same period [17]