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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土豪我们做朋友好不好》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。
Other matters concerning the re-registration of general taxpayers as small-scale taxpayers shall be governed by the relevant provisions of the Announcement of the State Administration of Taxation on Some Value-Added Tax Issues Regarding Unifying the Standards for Small-Scale Taxpayers爱法律,有未来 (Announcement No. 18 [2018], SAT) and the Announcement of the State Administration of Taxation on the Export Tax Refund (Exemption) Issues Concerning the Unification of the Standards for Small-Scale Taxpayers (Announcement No. 20 [2018], SAT). 一般纳税人转登记为小规模纳税人的其他事宜,按照《国家税务总局关于统一小规模纳税人标准等若干增值税问题的公告》(国家税务总局公告2018年第18号)、《国家税务总局关于统一小规模纳税人标准有关出口退(免)税问题的公告》(国家税务总局公告2018年第20号)的相关规定执行。
VI. A small-scale taxpayer that shall prepay VAT in accordance with the current provisions does not need to prepay taxes in the current period as long as its monthly sales amount obtained in the place of prepayment does not exceed 100,000 yuan. Whoever has prepaid taxes before the issuance of this Announcement may apply to the tax authority at the place of prepayment for refund.   六、按照现行规定应当预缴增值税税款的小规模纳税人,凡在预缴地实现的月销售额未超过10万元的,当期无需预缴税款。本公告下发前已预缴税款的,可以向预缴地主管税务机关申请退还。
VII. Where the entities or individual industrial and commercial households which are small-scale taxpayers sell immovable properties, they shall determine whether they should prepay VAT based on their taxable periods and the provisions of Article 6 of this Announcement and other current policies; and other individuals who sell immovable properties shall continue to be exempt from VAT in accordance with the current provisions.   七、小规模纳税人中的单位和个体工商户销售不动产,应按其纳税期、本公告第六条以及其他现行政策规定确定是否预缴增值税;其他个人销售不动产,继续按照现行规定征免增值税。
VIII. For the taxes already paid in the current period due to the issuance of special VAT invoices, a small taxpayer with a monthly sales amount of not more than 100,000 yuan may apply to the tax authority for the refund of the taxes after recovering all pages of these invoices or issuing special red-letter invoices as required.   八、谁敢欺负我的人小规模纳税人月销售额未超过10万元的,当期因开具增值税专用发票已经缴纳的税款,在增值税专用发票全部联次追回或者按规定开具红字专用发票后,可以向主管税务机关申请退还。
IX. For the taxes already paid in the current period due to the commissioned issuance of plain invoices, a small-scale taxpayer with the sales amount in January of 2019 of not more than 100,000 yuan (or its sales amount in the first quarter of 2019 does not exceed 300,000 yuan if one quarter is taken as a taxable period) may apply to the tax authority for refund at the time of filing tax returns.   九、小规模纳税人2019年1月份销售额未超过10万元(以1个季度为1个纳税期的,2019年第一季度销售额未超过30万元),但当期因代开普通发票已经缴纳的税款,可以在办理纳税申报时向主管税务机关申请退还。
X. A small-scale taxpayer with a monthly sales amount of more than 100,000 yuan shall issue plain VAT invoices, uniform invoices for the sale of motor vehicles and electronic plain VAT invoices through the VAT invoice management system.   十、小规模纳税人月销售额超过10万元的,使用增值税发票管理系统开具增值税普通发票、机动车销售统一发票、增值税电子普通发票。
A small-scale taxpayer that has used the VAT invoice management system may continue to issue invoices through the existing tax control equipment if its monthly sales amount does not exceed 100,000 yuan; and a small-scale taxpayer that has issued special VAT invoices by itself may continue to issue special VAT invoices by itself, and calculate and pay VAT based on the sales amount as indicated on the special invoices issued. 已经使用增值税发票管理系统的小规模纳税人,月销售额未超过10万元的,可以继续使用现有税控设备开具发票;已经自行开具增值税专用发票的,可以继续自行开具增值税专用发票,并就开具增值税专用发票的销售额计算缴纳增值税。
XI. This Announcement shall come into force on January 1, 2019, upon which subparagraph (2) of Article 3 and subparagraph (4) of Article 6 of the Announcement of the State Administration of Taxation on the Tax Collection Administration Issues Concerning the Comprehensive Implementation of the Pilot Program of Replacing Business Tax with Value-Added Tax

谁敢欺负我的人

(Announcement No. 23 [2016], SAT), Article 3 of the Announcement of the State Administration of Taxation on Specifying Several Tax Collection Administration Issues Concerning the Pilot Program of Replacing Business Tax with Value-Added Tax (Announcement No. 26 [2016], SAT), Article 2 of the Announcement of the State Administration of Taxation on Several Tax Collection Administration Issues Concerning the Pilot Program of Replacing Business Tax with Value-Added Tax (Announcement No. 53 [2016], SAT), and the Announcement of the State Administration of Taxation on Issues Concerning Exempting Micro and Small Enterprises from Value-Added Tax (Announcement No. 52 [2017], SAT) shall be repealed.
   十一、本公告自2019年1月1日起施行。《国家税务总局关于全面推开营业税改征增值税试点有关税收征收管理事项的公告》(国家税务总局公告2016年第23号)第三条第二项和第六条第四项、《国家税务总局关于明确营改增试点若干征管问题的公告》(国家税务总局公告2016年第26号)第三条、《国家税务总局关于营改增试点若干征管问题的公告》(国家税务总局公告2016年第53号)第二条和《国家税务总局关于小微企业免征增值税有关问题的公告》(国家税务总局公告2017年第52号)同时废止。
 特此公告。
State Administration of Taxation 国家税务总局
January 19, 2019 2019年1月19日
     
     
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