For small-scale VAT taxpayers, taxable sales income at the rate of 3% is applicable, VAT is levied at the reduced rate of 1%, and prepaid VAT items at the reduced rate of 1% are applicable.

How to stipulate the policy of exempting small-scale taxpayers from VAT?

1. Small-scale taxpayers engaged in VAT taxable sales, and the total monthly sales amount does not exceed 654.38+10,000 yuan (if 1 quarter is 1 tax period, the quarterly sales amount does not exceed 300,000 yuan, the same below), shall be exempted from VAT.

2. Small-scale taxpayers conduct VAT taxable sales, and the total monthly sales amount exceeds 654.38+10,000 yuan, but the sales of goods, services and intangible assets do not exceed 654.38+10,000 yuan.

3. Small-scale taxpayers who pay taxes on a quarterly basis, in combination with taxable activities including the sale of goods, services and intangible assets, calculate their sales, and judge whether they have reached the tax exemption standard of 300,000 yuan, including sales with special VAT invoices, sales with ordinary VAT invoices and sales without invoices.

Key points of filling in tax returns of small-scale taxpayers

1. Small-scale taxpayers engage in VAT taxable sales, and the total monthly sales do not exceed 654.38+10,000 yuan. Items such as sales exempted from value-added tax should be filled in the relevant columns of Value-added Tax and Additional Tax Declaration Form (applicable to small-scale taxpayers), Tax-free sales of small and micro enterprises or sales below the threshold.

2. For small-scale taxpayers who declare quarterly, the total quarterly sales shall not exceed 300,000 yuan. When handling the VAT tax declaration, you should fill in the tax-free sales of small and micro enterprises in the column of the VAT and Additional Tax Declaration Form (applicable to small-scale taxpayers). If there are no other tax-exempt items, you don't need to fill in the VAT Tax Reduction and Exemption Declaration List.

3. Reduce the sales amount subject to VAT at the rate of 1%, fill in the corresponding columns of "VAT and surcharges (small-scale taxpayers)" and "Sales excluding VAT (3% levy rate)", calculate the VAT taxable amount at a corresponding reduction of 2% of the sales amount, and fill in "VAT and surcharges (small-scale taxpayers)" and "

abstract

Small-scale taxpayers can apply for preferential tax policies to reduce their tax burden when paying VAT surtax. Small-scale taxpayers paying VAT surtax is an important part of local tax collection and management system, which can provide important support for national tax revenue.