增值税一起学丨小规模纳税人起征点新政要点，

Core Viewpoint - The article discusses the important optimization of the VAT threshold policy effective from January 1, 2026, as per the announcement by the Ministry of Finance and the State Administration of Taxation, which includes adjustments to the calculation rules, coverage, applicable entities, and standards for tax payment by small-scale taxpayers [2]. Summary by Relevant Sections New VAT Threshold Regulations - From January 1, 2026, to December 31, 2027, small-scale taxpayers will have the following VAT threshold standards for taxable transactions [4]. - The sales amount reaching the threshold of 100,000 yuan will require full VAT payment [3]. - The calculation of the threshold will no longer deduct the sales amount of real estate transactions occurring in the current period [3]. - The applicable entities have been expanded from "individuals" to "all small-scale taxpayers" [3]. - The standard for tax payment by transaction has been adjusted from 300-500 yuan per transaction to 1,000 yuan per transaction [3]. - The previous provision allowing local finance and tax authorities to determine applicable thresholds within specified limits has been canceled [3]. Comparison with Previous Regulations - The previous policy was based on the announcement by the State Administration of Taxation regarding VAT exemptions for small-scale taxpayers [5]. - The previous regulations allowed local authorities to set the VAT threshold based on local conditions, which has now been removed [5].