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Announcement of the State Administration of Taxation on Issues Concerning the Administration of Tax Collection under the Policy of Exempting Small-Scale Taxpayers from Value-Added Tax [Effective]
国家税务总局关于小规模纳税人免征增值税政策有关征管问题的公告 [现行有效]
【法宝引证码】

Announcement of the State Administration of Taxation on Issues Concerning the Administration of Tax Collection under the Policy of Exempting Small-Scale Taxpayers from Value-Added Tax 

国家税务总局关于小规模纳税人免征增值税政策有关征管问题的公告

(Announcement No. 4 [2019] of the State Administration of Taxation) (国家税务总局公告2019年第4号)

In accordance with the Notice of the Ministry of Finance and the State Administration of Taxation on Implementing the Inclusive Tax Deduction and Exemption Policies regarding Micro and Small Enterprises (No. 13 [2019], MOF), several issues concerning the administration of tax collection under the policy of exempting a small-scale taxpayer with a monthly sales amount of 100,000 yuan or less from value-added tax (“VAT”) are hereby announced as follows: 按照《财政部 税务总局关于实施小微企业普惠性税收减免政策的通知》(财税〔2019〕13号)的规定,现将小规模纳税人月销售额10万元以下(含本数)免征增值税政策若干征管问题公告如下:
I. Where the total monthly sales amount of a small-scale taxpayer that carries out VAT taxable sales does not exceed 100,000 yuan (or its quarterly sales volume does not exceed 300, 000 yuan if one quarter is taken as a taxable period, here and below), the taxpayer shall be exempt from VAT.   一、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(以1个季度为1个纳税期的,季度销售额未超过30万元,下同)的,免征增值税。
Where the total monthly sales amount of a small-scale VAT taxpayer that carries out VAT taxable sales exceeds 100,000 yuan, but the balance after deducting the sales amount of the immovable properties sold in the current period from the total monthly or quarterly sales amount does not exceed 100,000 yuan, the sales amount obtained by it from selling goods, labor services, services, and intangible assets shall be exempt from VAT. 小规模纳税人发生增值税应税销售行为,合计月销售额超过10万元,但扣除本期发生的销售不动产的销售额后未超过10万元的,其销售货物、劳务、服务、无形资产取得的销售额免征增值税。
II. Whether a small-scale taxpayer to which the difference-based VAT collection policy applies can enjoy the VAT exemption policy as prescribed in this Announcement shall be determined based on the sales amount from which relevant costs are deducted.   二、适用增值税差额征税政策的小规模纳税人,以差额后的销售额确定是否可以享受本公告规定的免征增值税政策。
In the relevant “tax-exempt sales amount” columns in the Value-Added Tax Return (Applicable to Small-Scale Taxpayers), the sales amount from which relevant costs are deducted shall be entered. 《增值税纳税申报表(小规模纳税人适用)》中的“免税销售额”相关栏次,填写差额后的销售额。
III. A small-scale taxpayer that pays taxes at regular intervals may choose to pay taxes on a monthly or quarterly basis. Once selected, the taxable period shall not be changed within one accounting year.   三、按固定期限纳税的小规模纳税人可以选择以1个月或1个季度为纳税期限,一经选择,一个会计年度内不得变更。
IV. The rental income obtained by any other individual as mentioned in Article 9 of the Detailed Rules for the Implementation of the Interim Regulation of the People's Republic of China on the Value-Added Tax from leasing any immovable property in the form of collection of rental in a lump sum may be evenly apportioned during the corresponding rental period. Where the monthly rental income after apportionment does not exceed 100,000 yuan, it shall be exempt from VAT.   四、中华人民共和国增值税暂行条例实施细则》第九条所称的其他个人,采取一次性收取租金形式出租不动产取得的租金收入,可在对应的租赁期内平均分摊,分摊后的月租金收入未超过10万元的,免征增值税。
V. A general taxpayer whose accumulative sales amount for 12 consecutive months (taking one month as a taxable period, here and below) or four consecutive quarters (taking one quarter is a taxable period, here and below) prior to the re-registration date does not exceed 5 million yuan may choose to be registered as a small-scale taxpayer prior to December 31, 2019.   五、转登记日前连续12个月(以1个月为1个纳税期)或者连续4个季度(以1个季度为1个纳税期)累计销售额未超过500万元的一般纳税人,在2019年12月31日前,可选择转登记为小规模纳税人。
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