【Q1】I am an individual industrial and commercial enterprise, a small-scale VAT taxpayer who returns quarterly and has an estimated sales revenue of RMB250,000 in the third quarter of 2023. Can I issue a special VAT invoice at a rate of 1% or 3% for some businesses at a rate of 1% or 3% according to the customer's request?
A: According to the relevant provisions of Articles 4 and 5 of the Announcement of the State Administration of Taxation on Tax Collection and Administration Matters Related to the Policies of VAT Reduction and Exemption for Small-scale Taxpayers (No. 1 of 2023), small-scale taxpayers who are exempt from VAT with monthly sales of less than RMB 100,000 may choose to waive the tax exemption and issue special VAT invoices for the sales income; If small-scale taxpayers apply the policy of collecting VAT at a rate of 3% minus a collection rate of 1%, they may choose to waive the tax reduction and issue a special VAT invoice for the sales income.
According to your actual business needs, you can waive the above tax reduction policy for some businesses, calculate and pay VAT according to the 1% or 3% collection rate, and issue a special VAT invoice with the corresponding collection rate.
【Q2】My company is a small-scale VAT taxpayer who declares quarterly and is expected to have sales revenue of less than 300,000 yuan in the third quarter of 2023, how should I fill in the declaration form?
A: Article 7 of the Announcement of the State Administration of Taxation on Tax Collection and Administration Matters Related to the Policies of VAT Reduction and Exemption for Small-scale Taxpayers (No. 1 of 2023) stipulates that if a small-scale taxpayer engages in VAT taxable sales and the total monthly sales volume does not exceed RMB 100,000, the sales amount exempted from VAT shall be filled in the relevant columns of "VAT and Additional Tax Return (for Small-scale Taxpayers)" in the relevant columns of "Exempt Sales of Small and Micro Enterprises" or "Sales Outside the Threshold".
Your company's total sales in the third quarter are expected to not exceed 300,000 yuan, and when applying for VAT tax declaration, you should fill in the tax-free sales in column 10 of the VAT and Additional Tax Return (for small-scale taxpayers) "Tax-free sales of small and micro enterprises" (if it is an individual industrial and commercial enterprise, you should fill in column 11 "Sales amount that does not reach the threshold"). If there are no other exemptions, you do not need to complete the VAT Exemption Return Schedule.
【Q3】I am a small-scale taxpayer engaged in motorcycle sales, with monthly sales of less than 100,000 yuan, can I still issue a special VAT invoice that is exempt?
A: Article 1 of the Announcement of the State Administration of Taxation of the Ministry of Finance on the VAT Reduction and Reduction Policy for Small-scale Taxpayers (No. 19 of 2023) stipulates that small-scale VAT taxpayers with monthly sales of less than RMB 100,000 (inclusive) are exempt from VAT.
Small-scale taxpayers selling motor vehicles can enjoy the tax exemption policy in accordance with the above provisions, and issue special VAT invoices with the word "motor vehicle" in the upper left corner with the tax rate column "exempt".
【Q4】I am a small-scale VAT taxpayer who declares monthly and has a monthly sales volume of about 100,000 yuan, but I cannot confirm whether the total income of the month will exceed 100,000 yuan when issuing invoices for customers.
A: Article 1 of the Announcement of the State Administration of Taxation of the Ministry of Finance on the VAT Reduction and Reduction Policy for Small-scale Taxpayers (No. 19 of 2023) stipulates that small-scale VAT taxpayers with monthly sales of less than RMB 100,000 (inclusive) are exempt from VAT. Small-scale VAT taxpayers are subject to taxable sales income at a rate of 3%, minus a rate of 1%.
If you are uncertain whether your monthly sales will exceed RMB100,000, you should first issue a VAT ordinary invoice at the rate of 1% for taxable sales income subject to a 3% levy rate. When filing a tax declaration, if the monthly sales amount does not exceed 100,000 yuan, it can be declared tax-free at the time of tax declaration, and if the monthly sales amount exceeds 100,000 yuan, it can be declared and paid VAT at a reduced rate of 1% when filing tax declaration.
【Q5】I am a small-scale VAT taxpayer who declares monthly and issued a VAT ordinary invoice with a 3% levy rate according to the custom when issuing invoices for customers in August 2023, if the actual monthly sales volume does not exceed 100,000 yuan, can I enjoy the preferential tax exemption policy?
A: Article 1 of the Announcement of the State Administration of Taxation of the Ministry of Finance on the VAT Reduction and Reduction Policy for Small-scale Taxpayers (No. 19 of 2023) stipulates that small-scale VAT taxpayers with monthly sales of less than RMB 100,000 (inclusive) are exempt from VAT.
If your monthly sales do not exceed 100,000 yuan, you can directly file a tax-free declaration when filing tax returns and enjoy the VAT exemption policy.
【Q6】My company is a small-scale VAT taxpayer of retail motorcycles, with a monthly sales of about 100,000 yuan, and when issuing invoices for customers in the middle of the month, it is impossible to confirm whether this month can enjoy the tax exemption policy with monthly sales of less than 100,000 yuan.
A: The Announcement of the State Administration of Taxation of the Ministry of Finance on the VAT Reduction and Reduction Policy for Small-scale VAT Taxpayers (No. 19 of 2023) stipulates that small-scale VAT taxpayers with monthly sales of less than RMB 100,000 (inclusive) are exempt from VAT. Small-scale VAT taxpayers are subject to taxable sales income at a rate of 3%, minus a rate of 1%.
If you do not know whether the sales will exceed 100,000 yuan and whether you can enjoy the tax exemption policy when you issue the invoice in the middle of the month, you should first issue a uniform invoice for motor vehicle sales according to the 1% levy rate. When filing a tax declaration, if the monthly sales amount does not exceed 100,000 yuan, it can be declared tax-free at the time of tax declaration, and if the monthly sales amount exceeds 100,000 yuan, it can be declared and paid VAT at a reduced rate of 1% when filing tax declaration.
【Q7】My company is a small-scale VAT taxpayer of retail motorcycles, with sales of 90,000 yuan in August 2023, and when issuing invoices for customers, because it is impossible to confirm whether the sales volume of this month will exceed 100,000 yuan, a uniform invoice for motor vehicle sales with a levy rate of 1% has been issued, can I still enjoy the tax exemption policy with monthly sales of less than 100,000 yuan? My individual customers are general VAT payers, are they eligible for input tax deduction?
A: Article 1 of the Announcement of the State Administration of Taxation of the Ministry of Finance on the VAT Reduction and Reduction Policy for Small-scale Taxpayers (No. 19 of 2023) stipulates that small-scale VAT taxpayers with monthly sales of less than RMB 100,000 (inclusive) are exempt from VAT.
If your monthly sales do not exceed 100,000 yuan, you can directly file a tax-free declaration when filing tax returns and enjoy the VAT exemption policy. If your customer is a general taxpayer, you can deduct the corresponding input tax with your flat invoice for motor vehicle sales at a rate of 1%.
【Q8】My company is a small-scale VAT taxpayer of retail motorcycles, with sales of 90,000 yuan in August 2023, and a uniform invoice for motor vehicle sales with a 3% levy rate has been issued to customers, can I still enjoy the VAT exemption policy? My individual customers are general VAT payers, are they eligible for input tax deduction?
A: Article 1 of the Announcement of the State Administration of Taxation of the Ministry of Finance on the VAT Reduction and Reduction Policy for Small-scale Taxpayers (No. 19 of 2023) stipulates that small-scale VAT taxpayers with monthly sales of less than RMB 100,000 (inclusive) are exempt from VAT.
In accordance with the above, you can enjoy VAT exemption. However, since the uniform invoice for motor vehicle sales issued by you with a 3% levy rate has a deduction function, if your customer is a general taxpayer, he can deduct the corresponding input tax with the uniform invoice for motor vehicle sales issued by you with a 3% levy rate. Therefore, you need to recover the 3% uniform invoice for motor vehicle sales that has been issued and reissue a tax-free uniform invoice for motor vehicle sales to enjoy the exemption policy. If recovery is not possible, VAT is payable at a rate of 3%.
When issuing invoices in the future, if you are not sure whether the sales volume of the month will exceed 100,000 yuan, you can first issue a uniform invoice for motor vehicle sales at a rate of 1%. When filing a tax declaration, if the monthly sales amount does not exceed 100,000 yuan, it can be declared tax-free at the time of tax declaration, and if the monthly sales amount exceeds 100,000 yuan, it can be declared and paid VAT at a reduced rate of 1% when filing tax declaration.
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5 Questions and Answers: How to apply the 3% levy rate minus the 1% VAT collection rate for small-scale taxpayers
Source: State Administration of Taxation
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