政策小贴士｜自然人在什么情形下适用以一个月为一个计税期间的起征点标准？

Core Viewpoint - The announcement from the Ministry of Finance and the State Taxation Administration clarifies the VAT exemption policy for small-scale taxpayers, effective from January 1, 2026, to December 31, 2027, with specific sales thresholds for tax exemption [2][3]. Group 1: Tax Exemption Standards - For small-scale taxpayers, the monthly sales threshold for tax exemption is set at 100,000 yuan, while for quarterly assessments, it is 300,000 yuan [2]. - For transactions taxed on a per-instance basis, the threshold is 1,000 yuan per transaction [3]. Group 2: Specific Situations for Tax Exemption - Natural persons can apply the monthly sales threshold of 100,000 yuan under specific circumstances, including receiving interest from newly issued government bonds, renting out real estate, and earning service income from internet platforms [8][9]. - The announcement specifies that natural persons must consider all taxable transactions within the month to determine if they meet the exemption threshold, and cannot separate transactions to apply different thresholds [11]. Group 3: Examples of Taxable Transactions - An example illustrates that if a natural person rents out property and receives a total of 120,000 yuan in rent for the year, they must allocate this amount monthly to assess their sales for VAT exemption [12]. - Another example shows that if a natural person provides insurance agency services and has a total monthly sales amount exceeding the threshold, they are required to pay VAT on the total amount, as they cannot split the income types for different thresholds [12].