【涨知识】一文带您了解小规模纳税人增值税起征点的最新政策及填报案例

Core Viewpoint - The article discusses the new regulations for small-scale taxpayers regarding the VAT exemption threshold and the adjustments in the VAT declaration process following the implementation of the VAT Law from January 1, 2026, to December 31, 2027 [1][16]. Policy Regulations - From January 1, 2026, to December 31, 2027, the threshold for small-scale taxpayers is set as follows: - Monthly sales threshold is 100,000 yuan, and quarterly sales threshold is 300,000 yuan [1]. - For single transactions, the threshold is 1,000 yuan [1]. - The sales amount for calculating the threshold is based on the net amount excluding VAT [1]. Declaration Changes - The VAT declaration form for small-scale taxpayers has been adjusted, specifically in the following areas: - The "Small Micro Enterprises Exempt Sales Amount" section now requires reporting of exempt sales that do not meet the threshold, excluding other VAT-exempt sales [2]. - The "Sales Amount Not Meeting the Threshold" section is to be filled by individual businesses and natural persons [3]. - The "Exempt Amount for Small Micro Enterprises" is calculated based on the exempt sales amount and a collection rate of 3% [4]. Case Studies - Case 1: A clothing factory, as a small-scale taxpayer, reported sales of 270,000 yuan in the first quarter of 2026, which did not meet the threshold. The sales amount should be reported in the "Small Micro Enterprises Exempt Sales Amount" section and the exempt amount calculated accordingly [6][7]. - Case 2: An individual business in hardware retail reported sales of 120,000 yuan in the first quarter of 2026, which also did not meet the threshold. The sales should be reported in the "Sales Amount Not Meeting the Threshold" section [9][11]. - Case 3: A small-scale taxpayer with rental income of 103,000 yuan and real estate sales of 206,000 yuan in the first quarter of 2026 reached the threshold and must report the sales in the appropriate sections of the VAT declaration form [13][14].