Q 我们公司是一家增值税小规模纳税人，最近在隔壁市接了个装修的活儿，这个月的工程款到手超10万 了，但是整个季度加起来不到30万，想问这种情况需不需要在隔壁市预缴增值税啊？ 您好，这个问题，得看您是按月纳税还是按季纳税。根据相关规定，增值税小规模纳税人发生增值税应 税销售行为，合计月销售额未超过10万元的，或者以1个季度为1个纳税期的，季度销售额未超过30万元 的，免征增值税。文件规定里还说了，应当预缴增值税税款的小规模纳税人，在预缴地实现的月销售额 超过10万的，适用3%预征率的预缴增值税项目，减按1%预征率预缴增值税。 所以，如果您是按月纳税的增值税小规模纳税人，因为您月销售额超过10万元，那么您需要在超出的当 月在建筑服务发生地按1%预征率预缴增值税。如果您是按季纳税的小规模纳税人，因为您季度销售额 没超过30万元，就无需预缴增值税了。 我们公司是一家增值税小规模纳税人，最近在隔壁市接了个装修的活儿，这个月的工程款到手超10万 了，但是整个季度加起来不到30万，想问这种情况需不需要在隔壁市预缴增值税啊？ 您好，这个问题，得看您是按月纳税还是按季纳税。根据相关规定，增值税小规模纳税人发生增值税应 税销售行 ...

2026.01. 13 本文字数：1970，阅读时长大约4分钟 作者 | 第一财经 陈益刊 随着今年起增值税法及实施条例实施，以前不经常发生应税行为的企业可选择按照增值税小规模纳税 人减按1%征收率缴税的优惠政策，已成为历史。 增值税是中国第一大税种，覆盖国民经济全行业和各链条。而为了支持小微企业、个体工商户等发 展，中国将年应征增值税销售额未超过500万元的纳税人确定为增值税小规模纳税人，直接按照简易 计税方法，即销售额乘以1%优惠征收率来计税。这相比增值税一般纳税人最高13%的增值税税率来 说，显然是一大减负政策。 "而增值税新规改变上述规则，如果销售额超过500万元标准还想选择成为增值税小规模纳税人，必 须同时满足三个条件：主体是非企业单位（如事业单位、社会组织等）；应税交易不经常发生；同时 主营业务本来就不属于应税交易范围。显然增值税小规模纳税人判断标准从'看规模'转向'看性 质'。"田彬彬说。 上海国家会计学院副教授葛玉御告诉第一财经，《条例》上述核心变化，是将可选择按照小规模纳税 人纳税的"企业"这一主体剔除出去。按照此前的增值税法规，只要是不经常发生应税行为的单位， 包括企业在内，哪怕年应税销售 ...

随着今年起增值税法及实施条例实施，以前不经常发生应税行为的企业可选择按照增值税小规模纳税人 减按1%征收率缴税的优惠政策，已成为历史。 增值税是中国第一大税种，覆盖国民经济全行业和各链条。而为了支持小微企业、个体工商户等发展， 中国将年应征增值税销售额未超过500万元的纳税人确定为增值税小规模纳税人，直接按照简易计税方 法，即销售额乘以1%优惠征收率来计税。这相比增值税一般纳税人最高13%的增值税税率来说，显然 是一大减负政策。 但2026年1月1日起实施的《中华人民共和国增值税法实施条例》（下称《条例》），对上述规定作出调 整。《条例》第七条明确，不经常发生应税交易且主要业务不属于应税交易范围的非企业单位，可以选 择按照小规模纳税人纳税。 中南财经政法大学财政税务学院副院长田彬彬教授对第一财经分析，以前增值税相关法规判断企业是否 适用增值税小规模纳税人有两个判断标准，即应税销售额低于增值税小规模纳税人标准（500万元）、 频率上不经常发生应税行为。在这种情况下，企业即便销售额超过500万元，但只要符合"不经常发生应 税行为"，企业就可以继续当小规模纳税人。 "而增值税新规改变上述规则，如果销售额超过500万 ...

"而增值税新规改变上述规则，如果销售额超过500万元标准还想选择成为增值税小规模纳税人，必须同 时满足三个条件：主体是非企业单位（如事业单位、社会组织等）；应税交易不经常发生；同时主营业 务本来就不属于应税交易范围。显然增值税小规模纳税人判断标准从'看规模'转向'看性质'。"田彬彬 说。 增值税小规模纳税人判断标准从"看规模"转向"看性质"。 随着今年起增值税法及实施条例实施，以前不经常发生应税行为的企业可选择按照增值税小规模纳税人 减按1%征收率缴税的优惠政策，已成为历史。 增值税是中国第一大税种，覆盖国民经济全行业和各链条。而为了支持小微企业、个体工商户等发展， 中国将年应征增值税销售额未超过500万元的纳税人确定为增值税小规模纳税人，直接按照简易计税方 法，即销售额乘以1%优惠征收率来计税。这相比增值税一般纳税人最高13%的增值税税率来说，显然 是一大减负政策。 而且，根据此前增值税相关法规，年应税销售额超过规定标准（即上述500万元）但不经常发生应税行 为的单位和个体工商户，可选择按照小规模纳税人标准纳税，享受1%征收率优惠政策。 但2026年1月1日起实施的《中华人民共和国增值税法实施条例》（下称《 ...

Core Viewpoint - The implementation of the new VAT law marks the end of the low-cost tax evasion era for certain businesses, as it closes loopholes that allowed small-scale taxpayers to evade taxes at minimal costs [1][6]. Group 1: Changes in VAT Regulations - The State Administration of Taxation has announced changes to the definition of "annual taxable sales" and the effective date for general VAT taxpayers, which will significantly impact tax compliance [1][4]. - Previously, small-scale VAT taxpayers could hide income exceeding 5 million yuan and only face a minimal 1% tax rate upon detection, but the new regulations will require them to pay higher rates, such as 13% for goods sold [1][2]. Group 2: Impact on Small-Scale Taxpayers - Small-scale VAT taxpayers, defined as those with annual taxable sales of 5 million yuan or less, previously benefited from lower tax rates, which encouraged tax evasion through income concealment [2][3]. - The new regulations will require small-scale taxpayers to register as general taxpayers if their sales exceed the threshold, thus subjecting them to higher tax rates retroactively [4][5]. Group 3: Enforcement and Compliance - The new VAT law stipulates that any adjustments to sales figures due to audits or corrections will now be counted in the corresponding tax period, making it harder for businesses to evade taxes [3][5]. - Taxpayers must now register as general taxpayers within 10 working days if their sales exceed the small-scale threshold, with the effective date being the first day of the month in which the threshold was exceeded [5][6]. Group 4: Consequences for Tax Evasion - The closure of these loopholes is expected to lead to significant changes in tax compliance behavior among businesses, as the cost of tax evasion will increase substantially [1][6]. - Companies that previously benefited from lower tax rates for stock reductions will no longer enjoy these advantages, marking a significant shift in the tax landscape [6].

Core Viewpoint - The article discusses tax and fee reductions aimed at supporting the development of small and micro enterprises and individual businesses, highlighting specific policies and eligibility criteria for these benefits [2][3][4]. Summary by Sections Tax Reduction Policies - From January 1, 2023, to December 31, 2027, small-scale VAT taxpayers, small micro-profit enterprises, and individual businesses will have their resource tax (excluding water resource tax), urban maintenance and construction tax, property tax, urban land use tax, stamp tax (excluding securities transaction stamp tax), cultivated land occupation tax, education fee surcharge, and local education surcharge halved [3]. Eligibility Criteria - Small micro-profit enterprises are defined as those engaged in non-restricted and non-prohibited industries, with annual taxable income not exceeding 3 million yuan, a workforce not exceeding 300 people, and total assets not exceeding 50 million yuan [4]. - The calculation of workforce and total assets is based on the quarterly average values, and new enterprises registered as general VAT taxpayers can also apply for these benefits if they meet the specified conditions [4]. Application Process - Taxpayers can apply for the tax reduction benefits on their own without needing to submit additional documentation [5]. Policy Basis - The policies are based on the announcement from the Ministry of Finance and the State Taxation Administration regarding further support for small and micro enterprises and individual businesses [6].

Group 1 - The article provides a detailed guide on how to issue invoices using the new electronic tax bureau, emphasizing the steps for enjoying tax benefits [1][2][5] - It outlines the process for maintaining project information, including entering project names and selecting corresponding tax classification codes [2][4] - The article highlights the specific tax rate changes for small-scale taxpayers, noting that from January 1, 2023, to December 31, 2027, the applicable tax rate is reduced from 3% to 1% for certain taxable sales [5] Group 2 - Instructions are provided for querying the tax authority information for enterprises through the new electronic tax bureau [6][7] - The article explains how to check invoices obtained by the recipient, detailing the steps for both ticket holders and non-ticket holders [8][10] - It describes the procedure for small-scale taxpayers to print the VAT general taxpayer registration form after being approved for registration [12]

Group 1 - The article discusses tax incentives for high-tech enterprises in China, emphasizing the importance of understanding the relevant policies and regulations [5][10]. - It highlights the consequences of falsifying documents to obtain tax benefits, stressing that such actions are not advisable [5]. - The article provides a reminder for companies to be aware of the conditions required to qualify for high-tech enterprise status and the associated tax benefits [5]. Group 2 - A specific inquiry from a company regarding the ability to deduct VAT on vehicle purchases after transitioning from a small-scale taxpayer to a general taxpayer is addressed [9]. - The response clarifies that to deduct input VAT on invoices obtained before becoming a general taxpayer, the company must not have generated operating income or filed VAT under the simplified tax method during that period [10]. - It is emphasized that any attempt to misrepresent income to meet the criteria for VAT deduction is not permissible [11].

Core Viewpoint - The article discusses the tax reduction policy for small-scale taxpayers, small and micro enterprises, and individual businesses in China, specifically focusing on the "Six Taxes and Two Fees" reduction from January 1, 2023, to December 31, 2027, and outlines the eligibility criteria and procedures for claiming these benefits [2][3]. Summary by Sections Eligibility Criteria for "Six Taxes and Two Fees" Reduction - Small and micro enterprises must meet three conditions to qualify for the tax reduction: annual taxable income not exceeding 3 million yuan, number of employees not exceeding 300, and total assets not exceeding 50 million yuan [2]. Tax Reduction Period for Small Micro Enterprises - The tax reduction applies to small and micro enterprises that are registered as general VAT taxpayers and meet the specified conditions. The reduction period is from July 1 of the year following the annual tax settlement to June 30 of the subsequent year [3]. New Enterprises and Tax Reduction Eligibility - Newly established enterprises that have not yet completed their first tax settlement can still apply for the "Six Taxes and Two Fees" reduction if they meet the specified conditions regarding employee count and total assets [5]. Correction of Tax Payments - Newly established enterprises that have already paid the "Six Taxes and Two Fees" before their first tax settlement do not need to correct their payments based on the settlement results [6]. Transition from Small-Scale to General Taxpayer - Enterprises transitioning from small-scale VAT taxpayers to general VAT taxpayers will no longer be eligible for the "Six Taxes and Two Fees" reduction from the effective date of their general taxpayer registration [7]. Handling Late Tax Reduction Claims - Taxpayers who meet the conditions but fail to claim the reduction in a timely manner can apply to offset future tax liabilities or request refunds [8]. Late Submission of Tax Claims - Taxpayers who submit their claims late can still apply for the "Six Taxes and Two Fees" reduction for tax periods within the specified range, provided they meet the eligibility criteria [9].

Core Viewpoint - The article focuses on providing guidance for individual businesses in Ningbo regarding tax policies and procedures, specifically addressing common questions related to value-added tax (VAT) and individual income tax [3]. Group 1: Tax Types and Filing - Individual businesses need to be aware of the main types of taxes they must declare, including VAT and individual income tax, along with their respective filing deadlines [6]. - There are specific consequences for individual businesses that fail to file their tax declarations on time [6]. - The article outlines various methods for calculating individual income tax on business income [6]. Group 2: VAT Registration and Invoicing - Individual businesses can apply to become general VAT taxpayers and are eligible to issue special VAT invoices [6]. - The process for individual businesses to apply for small-scale taxpayer status is also detailed [6]. - The article discusses the use of electronic invoices by individual businesses, including how to apply for and issue them [6]. Group 3: Tax Benefits and Exemptions - Current preferential tax policies available to individual businesses are highlighted, including those aimed at specific key groups [6]. - The article emphasizes the importance of understanding these policies to maximize tax benefits [6]. Group 4: Tax Registration and Cancellation - After obtaining a business license, individual businesses are required to register with the tax authorities [6]. - The process for tax cancellation when an individual business ceases operations is explained, including the need for tax deregistration [6].