[Question 1] I am an individual industrial and commercial household, belonging to a small-scale VAT taxpayer who declares quarterly, and my estimated sales income in the third quarter of 2023 is 250,000 yuan. Can I waive the tax exemption for some businesses and issue a special VAT invoice at the rate of 1% or 3% according to the customer’s requirements?
A:According to the relevant provisions of Articles 4 and 5 of the Announcement of State Taxation Administration of The People’s Republic of China on the Collection and Management of VAT Reduction and Exemption Policies for Small-scale Taxpayers (No.1, 2023), small-scale taxpayers can choose to give up tax exemption and issue special VAT invoices for the sales income of less than 100,000 yuan per month; Small-scale taxpayers who apply the policy of 3% levy rate for sales revenue minus 1% levy rate can choose to give up tax reduction and issue special VAT invoices for the sales revenue.
According to the actual business needs, you can give up the above-mentioned tax reduction and exemption policy for some businesses, calculate and pay VAT at the rate of 1% or 3%, and issue a special VAT invoice at the corresponding rate.
[Question 2] Our company is a small-scale VAT taxpayer who declares quarterly. The estimated sales revenue in the third quarter of 2023 is less than 300,000 yuan. How should I fill out the declaration form?
A:Article 7 of State Taxation Administration of The People’s Republic of China’s Announcement on the Collection and Management of Small-scale Taxpayers’ VAT Exemption and Reduction Policies (No.1, 2023) stipulates that if small-scale taxpayers engage in VAT taxable sales, and the total monthly sales do not exceed 100,000 yuan, the sales exempted from VAT and other items shall be filled in the relevant columns of the VAT and Additional Taxes Declaration Form (applicable to small-scale taxpayers), "Tax-free sales of small and micro enterprises" or "sales below the threshold".
Your company’s total sales in the third quarter is not expected to exceed 300,000 yuan. When filing the VAT tax return, you should fill in the tax-free sales in column 10 of the VAT and Additional Taxes Declaration Form (for small-scale taxpayers) (for individual industrial and commercial households, you should fill in the tax-free sales in column 11). If there are no other tax exemption items, it is not necessary to fill in the List of VAT Tax Reduction and Exemption Declaration.
[Question 3] I am a small-scale taxpayer engaged in motorcycle sales, and my monthly sales amount is less than 100,000 yuan. Can I still issue a special tax-free VAT invoice?
A:Article 1 of the Announcement of the Ministry of Finance and the State Administration of Taxation on the Reduction and Exemption of VAT for Small-scale VAT Taxpayers (No.19, 2023) stipulates that small-scale VAT taxpayers with monthly sales of less than 100,000 yuan (inclusive) shall be exempted from VAT.
Small-scale taxpayers selling motor vehicles can enjoy the tax exemption policy according to the above provisions, and issue special VAT invoices with the words "motor vehicles" in the upper left corner as "tax exemption".
[Question 4] I am a small-scale VAT taxpayer who declares monthly, and my monthly sales amount is about 100,000 yuan, but I can’t confirm whether my total income will exceed 100,000 yuan when I invoice my customers. How can I invoice if I want to enjoy the preferential policies for small-scale taxpayers?
A:Article 1 of the Announcement of the Ministry of Finance and the State Administration of Taxation on the Reduction and Exemption of VAT for Small-scale VAT Taxpayers (No.19, 2023) stipulates that small-scale VAT taxpayers with monthly sales of less than 100,000 yuan (inclusive) shall be exempted from VAT. Small-scale taxpayers of value-added tax are subject to taxable sales income at a rate of 3%, and value-added tax is levied at a reduced rate of 1%.
If you are not sure whether the sales in the current month will exceed 100,000 yuan, and the taxable sales income with 3% levy rate applies, you should first issue a general VAT invoice at 1% levy rate. When declaring tax, if the monthly sales amount does not exceed 100,000 yuan, you can declare tax exemption when declaring tax. If the monthly sales amount exceeds 100,000 yuan, you can declare and pay VAT at a reduced rate of 1%.
[Question 5] I am a small-scale VAT taxpayer who declares on a monthly basis. In August 2023, I issued an ordinary VAT invoice with a 3% collection rate for my customers. If the actual monthly sales do not exceed 100,000 yuan, can I enjoy the preferential tax-free policy?
A:Article 1 of the Announcement of the Ministry of Finance and the State Administration of Taxation on the Reduction and Exemption of VAT for Small-scale VAT Taxpayers (No.19, 2023) stipulates that small-scale VAT taxpayers with monthly sales of less than 100,000 yuan (inclusive) shall be exempted from VAT.
If your monthly sales do not exceed 100,000 yuan, you can directly declare tax exemption when you declare tax, and enjoy the policy of exemption from value-added tax.
[Question 6] Our company is a small-scale VAT taxpayer who retails motorcycles, with a monthly sales of about 100,000 yuan. When invoicing customers in the middle of the month, it is impossible to confirm whether I can enjoy the tax exemption policy with a monthly sales of less than 100,000 yuan this month. How can I issue a unified invoice for motor vehicle sales if I want to enjoy the preferential policies of small-scale taxpayers?
A:Announcement of the Ministry of Finance and the State Administration of Taxation on the Policy of Reducing and Exempting VAT for Small-scale VAT Taxpayers (No.19, 2023) stipulates that small-scale VAT taxpayers with monthly sales of less than 100,000 yuan (inclusive) shall be exempted from VAT. Small-scale taxpayers of value-added tax are subject to taxable sales income at a rate of 3%, and value-added tax is levied at a reduced rate of 1%.
When you invoice in the middle of the month, you don’t know whether the sales will exceed 100,000 yuan and whether you can enjoy the tax exemption policy. You should first issue a unified invoice for motor vehicle sales at the rate of 1%. When declaring tax, if the monthly sales amount does not exceed 100,000 yuan, you can declare tax exemption when declaring tax. If the monthly sales amount exceeds 100,000 yuan, you can declare and pay VAT at a reduced rate of 1%.
[Question 7] Our company is a small-scale VAT taxpayer who retails motorcycles. In August 2023, the sales volume was 90,000 yuan. When invoicing customers, it was impossible to confirm whether the sales volume this month would exceed 100,000 yuan, and a unified invoice for motor vehicle sales with a 1% levy rate was issued. Can I still enjoy the tax exemption policy for monthly sales below 100,000 yuan? My individual customers are general VAT taxpayers, can I deduct the input tax?
A:Article 1 of the Announcement of the Ministry of Finance and the State Administration of Taxation on the Reduction and Exemption of VAT for Small-scale VAT Taxpayers (No.19, 2023) stipulates that small-scale VAT taxpayers with monthly sales of less than 100,000 yuan (inclusive) shall be exempted from VAT.
If your monthly sales do not exceed 100,000 yuan, you can directly declare tax exemption when you declare tax payment, and enjoy the policy of exemption from value-added tax. If your customer is a general taxpayer, you can deduct the corresponding input tax on the basis of the unified invoice for motor vehicle sales with 1% levy rate.
[Question 8] Our company is a small-scale VAT taxpayer who retails motorcycles. In August 2023, the sales amount was 90,000 yuan, and all of them issued a unified invoice for the sales of motor vehicles at a rate of 3%. Can I still enjoy the VAT exemption policy? My individual customers are general VAT taxpayers, can I deduct the input tax?
A:Article 1 of the Announcement of the Ministry of Finance and the State Administration of Taxation on the Reduction and Exemption of VAT for Small-scale VAT Taxpayers (No.19, 2023) stipulates that small-scale VAT taxpayers with monthly sales of less than 100,000 yuan (inclusive) shall be exempted from VAT.
According to the above regulations, you can enjoy the policy of exemption from VAT. However, since the uniform invoice for motor vehicle sales with 3% levy rate issued by you has the function of deduction, if your customers are general taxpayers, they can deduct the corresponding input tax with the uniform invoice for motor vehicle sales with 3% levy rate issued by you. Therefore, you need to recover the unified invoice for motor vehicle sales that has been issued with a levy rate of 3%, and re-issue a unified invoice for motor vehicle sales that is tax-free before you can enjoy the exemption policy. If it cannot be recovered, the value-added tax shall be calculated and paid at the rate of 3%.
When issuing invoices in the future, you can first issue a unified invoice for motor vehicle sales at the rate of 1% if you are not sure whether the monthly sales will exceed 100,000 yuan. When declaring tax, if the monthly sales amount does not exceed 100,000 yuan, you can declare tax exemption when declaring tax. If the monthly sales amount exceeds 100,000 yuan, you can declare and pay VAT at a reduced rate of 1%.