A: The Announcement on Supporting Individual Industrial and Commercial Households to Resume Work and Other Tax Collection and Management Matters (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.5, 2020) stipulates that:
1. If a small-scale VAT taxpayer obtains taxable sales income and the tax obligation occurs before the end of February 2020, VAT will be levied at the rate of 3%, and VAT invoices will be issued at the rate of 3%; The tax payment obligation occurs from March 1 day to May 3 1 day, 2020. If VAT is levied at the reduced rate of 1%, VAT invoices will be issued at the reduced rate of 1%.
Two, small-scale VAT taxpayers in accordance with the "Ministry of Finance? The Announcement of State Taxation Administration of The People's Republic of China on Supporting Individual Industrial and Commercial Households to Return to Work (No.13, 2020, hereinafter referred to as Announcement 13) stipulates that if VAT is levied at a reduced rate of 1%, the sales amount shall be calculated according to the following formula: sales amount = sales amount including tax/(1+65438).
What are the relevant tax-free preferential policies during the epidemic?
Article 5 of the Announcement of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Supporting Tax Policies for Prevention and Control of Pneumonia Infection in novel coronavirus (Announcement No.8 of State Taxation Administration of The People's Republic of China of the Ministry of Finance, 2020) stipulates that the income obtained by taxpayers providing life services shall be exempted from value-added tax. The specific scope of living services shall be implemented in accordance with Notes on Sales Services, Intangible Assets and Real Estate (Caishui [2065438+06] No.36). Refers to all kinds of services provided to meet the daily needs of urban and rural residents, including cultural and sports services, education and medical services, tourism and entertainment services, catering and accommodation services, residents' daily services and other life services. The company can enjoy relevant tax exemption policies according to the above-mentioned notes on VAT items.
Life service industry has the following categories?
1. Cultural and sports services, including cultural services and sports services.
(1) Cultural services refer to various services provided to meet the cultural needs of the public, including: literary and artistic creation, cultural performances, cultural competitions, borrowing books and materials from libraries, archives management of archives, protection of cultural relics and intangible heritage, organization of religious activities, scientific and technological activities and cultural activities, and provision of places for sightseeing.
(2) Sports service refers to organizing sports competitions, performances and activities, and providing sports training, sports guidance and sports management.
2. Education and medical services, including education and medical services.
3. Tourism and entertainment services, including tourism and entertainment services.
4. Catering and accommodation services, including catering and accommodation services.
5. Residents' daily services refer to services mainly provided to meet the daily needs of residents and their families, including municipal services, housekeeping, wedding, pension, funeral, nursing, relief, beauty salons, massage, sauna, oxygen bar, pedicure, bathing, washing and dyeing, photography, printing and so on.
6. Other life services refer to life services other than cultural and sports services, education and medical services, tourism and entertainment services, catering and accommodation services and residents' daily services.
The content of the above article is interpreted as "the tax rate of small-scale taxpayers during the epidemic". In practice, life service involves a wide range, and accountants must judge whether the company's business belongs to life service industry and whether it enjoys relevant preferential policies according to the document of Caishui No.201636, and conduct accounting treatment by classification.