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Q:
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Is there any change in the implementation caliber of sales after increasing the monthly sales standard for small-scale taxpayers?
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A:
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No. First, the sales amount shall combine all VAT taxable sales activities (including sales of goods, labour, services, intangible assets and real estate) to determine if the taxpayer meets the VAT exemption criteria. However, the sales shall exclude the sales of real estate. Second, 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.
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Q:
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Can small-scale taxpayers choose to declare monthly or quarterly according to their business needs?
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A:
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Taxpayers can choose the tax period by themselves. However, it should be noted that once the tax period is selected, it cannot be changed within a fiscal year.
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Q:
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How to apply the policy to the rent for multiple months collected by natural individuals for renting out real estate at once?
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A:
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Other individuals mentioned in Article 9 of the "Implementation Rules for the Provisional Regulations on Value-Added Tax of the People's Republic of China", the rental income obtained by leasing real estate in the form of lump-sum rental (including advance collection) can be equally apportioned during the corresponding lease period, and those whose monthly rental income after apportion does not exceed RMB 150,000 can enjoy the tax exemption policy for small-scale taxpayers.
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Q:
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If a small-scale taxpayer needs to prepay VAT in different places, and its monthly sales does not exceed 150,000 yuan, does it still need to prepay VAT?
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A:
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No, it does not need to prepay VAT.
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Q:
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Will there be any changes to the Fapiao issuing system and requirements after the increase in the tax exemption standard for monthly sales of small-scale taxpayers?
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A:
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No.
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FAQ
