Policy Content - From now until December 31, 2027, small-scale taxpayers with monthly sales below 100,000 yuan are exempt from value-added tax (VAT) [4] - Small-scale taxpayers with monthly sales exceeding 100,000 yuan can still be exempt from VAT if the sales of real estate are deducted and the remaining sales do not exceed 100,000 yuan [4] - Small-scale taxpayers applying the differential taxation policy will determine eligibility for VAT exemption based on the sales amount after deductions [5] Tax Rate Reduction - Until December 31, 2027, small-scale taxpayers will have their taxable sales income subject to a 3% tax rate reduced to 1% [6] Policy Basis - The policies are based on announcements from the Ministry of Finance and the State Administration of Taxation regarding VAT exemptions for small-scale taxpayers [8] Enjoyment of Policies - Small-scale taxpayers must fill out specific sections in the VAT declaration form to claim exemptions and reductions [9] - Detailed guidelines are provided for taxpayers with quarterly sales below and above 300,000 yuan [9]

欢迎扫描下方二维码关注： 为助力小规模纳税人健康成长、发展壮大，国家持续实施小规模纳税人相关优惠政策，我们以政策+申报 +合规提醒+案例解析的形式，全面梳理小规模纳税人增值税优惠要点，便利小规模纳税人及时了解并正确享 受政策！下面一起来看看吧！ 小规模纳税人。 *指年应征增值税销售额在5 0 0万元及以下的纳税人 1 免征增值税 ： 01 享受主体 02 优惠内容 月销售额小于等于10万元或季销售额小于等于3 0万元，免征增值税。 *以所有增值税应税销售行为（包括销售货物、劳务、服务、无形资产和不动产）合计销售额，判断是否达到免税标准；合计 月销售额超过1 0万元、但在扣除本期偶然发生的销售不动产的销售额后仍未超过1 0万元的，其销售货物、劳务、服务、无形资产取 得的销售额，免征增值税。 2 减征增值税 适 用 3% 征 收 率 的 应 税 销 售 收 入 ， 减 按 1% 征 收 率 征 收 ； 适 用 3% 预 征 率 的 预 缴 增 值 税 项 目 ， 减 按 1% 预 征 率 预 缴。 3 享受时间 20 23年1月1日至20 27年12月31日。 政策依据： 《 财 政 部 税 务 总 局 关 于 ...