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Announcement of the State Taxation Administration on Supporting the Resumption of Work and Business of Individual Industrial and Commercial Households and Other Matters Concerning Tax Collection Administration [Effective]
国家税务总局关于支持个体工商户复工复业等税收征收管理事项的公告 [现行有效]
【法宝引证码】

Announcement of the State Taxation Administration on Supporting the Resumption of Work and Business of Individual Industrial and Commercial Households and Other Matters Concerning Tax Collection Administration 

国家税务总局关于支持个体工商户复工复业等税收征收管理事项的公告

(Announcement No. 5 [2020] of the State Taxation Administration) (国家税务总局公告2020年第5号)

For the purposes of advancing in an overall manner the prevention and control of the outbreak of coronavirus disease (COVID-19) and economic and social development, supporting individual industrial and commercial households' resumption of work and business, and implementing relevant tax policies, you are hereby notified of relevant matters concerning the administration of tax collection as follows: 为统筹推进新冠肺炎疫情防控和经济社会发展工作,支持个体工商户复工复业,贯彻落实相关税收政策,现就有关税收征收管理事项公告如下:
I. Where the obligation of a small-scale value-added tax (“VAT”) taxpayer to pay taxes on its taxable sales income arises before the end of February 2020, and the VAT thereon shall be levied at the rate of 3%, the VAT invoice shall be issued based on the levy rate of 3%; and where the tax payment obligation arises between March 1, 2020 and May 31, 2020 and the VAT thereon shall be levied at the reduced rate of 1%, the VAT invoice shall be issued based on the levy rate of 1%.   一、增值税小规模纳税人取得应税销售收入,纳税义务发生时间在2020年2月底以前,适用3%征收率征收增值税的,按照3%征收率开具增值税发票;纳税义务发生时间在2020年3月1日至5月31日,适用减按1%征收率征收增值税的,按照1%征收率开具增值税发票。
II. Where a small-scale VAT taxpayer shall be subject to VAT at the reduced levy rate of 1% in accordance with the relevant provisions of the Announcement of the Ministry of Finance and the State Taxation Administration on the Value-Added Tax Policies on Supporting the Resumption of Work and Business of Individual Industrial and Commercial Households (No. 13 [2020], hereinafter referred to as the “Announcement No. 13”), the sales amount shall be calculated under the following formula:   二、增值税小规模纳税人按照《财政部 税务总局关于支持个体工商户复工复业增值税政策的公告》(2020年第13号,以下简称“13号公告”)有关规定,减按1%征收率征收增值税的,按下列公式计算销售额:
Sales amount = Sales amount containing tax/ (1+1%) 销售额=含税销售额/(1+1%)
III. When filing a VAT return, a small-scale VAT taxpayer shall, in accordance with the relevant provisions of the Announcement No. 13, fill the sales amount exempt from VAT and other items in the corresponding columns in the Value-Added Tax Return (Applicable to Small-Scale Taxpayers) and the corresponding columns under “Tax Exemption Items” in the Detailed Declaration Form for Value-Added Tax Reduction and Exemption; and fill the sales amount which shall be subject to VAT at the reduced levy rate of 1% in the corresponding column of “Tax-Exclusive Sales Amount Subject to VAT (Levy Rate of 3%)” in the Value-Added Tax Return (Applicable to Small-Scale Taxpayers), and fill 2% of the corresponding reduced amount of VAT payable in the “reduced amount of tax payable for the current period” in the Value-Added Tax Return (Applicable to Small-Scale Taxpayers) and corresponding column under “Tax Reduction Items” in the Detailed Declaration Form for Value-Added Tax Reduction and Exemption.   三、增值税小规模纳税人在办理增值税纳税申报时,按照13号公告有关规定,免征增值税的销售额等项目应当填写在《增值税纳税申报表(小规模纳税人适用)》及《增值税减免税申报明细表》免税项目相应栏次;减按1%征收率征收增值税的销售额应当填写在《增值税纳税申报表(小规模纳税人适用)》“应征增值税不含税销售额(3%征收率)”相应栏次,对应减征的增值税应纳税额按销售额的2%计算填写在《增值税纳税申报表(小规模纳税人适用)》“本期应纳税额减征额”及《增值税减免税申报明细表》减税项目相应栏次。
The calculation formula for “Tax-Exclusive Sales Amount” in Column 8 of the Schedule to the Value-Added Tax Return (Applicable to Small-Scale Taxpayers) shall be changed into “Column 8 = Column 7 ÷ (1+ Levy rate). 《增值税纳税申报表(小规模纳税人适用)附列资料》第8栏“不含税销售额”计算公式调整为:第8栏=第7栏÷(1+征收率)。
IV. Where the obligation of a small-scale VAT taxpayer to pay taxes on its taxable sales income arises before the end of February 2020, and a VAT invoice has been issued based on the levy rate of 3%, while the issuance of a special red-letter invoice is required due to sales discount, suspension or return or any other circumstance, a red-letter invoice shall be issued based on the levy rate of 3%; and where an invoice is issued by mistake and a new one needs to be issued, a correct blue-letter invoice shall be re-issued after a red-letter invoice is issued based on the levy rate of 3%.
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   四、好饿但是不想动增值税小规模纳税人取得应税销售收入,纳税义务发生时间在2020年2月底以前,已按3%征收率开具增值税发票,发生销售折让、中止或者退回等情形需要开具红字发票的,按照3%征收率开具红字发票;开票有误需要重新开具的,应按照3%征收率开具红字发票,再重新开具正确的蓝字发票。
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