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Interpretation of small scale taxpayer declaration and invoicing Your location: Home > Service Outsourcing > Interpretation of small scale taxpayer declaration and invoicing
First, the introduction of background
In order to implement the "Notice of the Ministry of Finance and the State Administration of Taxation on the part of Small and micro businesses closed temporarily exempt from value-added tax and business tax" (fiscal 2013 No. 52) and the "announcement of the State Administration of Taxation on Relevant Issues concerning the micro enterprise value-added tax and business tax policy temporarily exempt from income part of the small" (announcement of the State Administration of Taxation in 2013 forty-ninth No.), the drafting of this announcement.
Two, the main content
(a) due to the small-scale taxpayer of VAT tax declaration period is one quarter, the small-scale VAT taxpayers enterprise or non enterprise units are exempted from value-added tax policy implementation since August 1st, August and September deadline only enjoy. With a quarter of the tax deadline VAT small-scale taxpayers in enterprise or non enterprise units reporting quarterly in October 2013, July 2013 sales should be required to declare VAT, August 2013, September reporting monthly sales of no more than 20 thousand yuan (including 20 thousand yuan, the same below), temporarily exempt from value-added tax.
(two) small scale taxpayers value-added tax in enterprise or non enterprise units have been identified as general taxpayers of value added tax in the quarter, in the quarter before the commencement of the general taxpayer are still as small-scale taxpayers, the monthly sales of less than 20 thousand yuan, temporarily exempt from value-added tax. As a small-scale taxpayer of VAT in enterprise or non enterprise units in the four quarter of 10, 11 and December quarterly for the VAT tax declaration in December that the VAT general taxpayer, the taxpayers during 10 and November monthly sales of less than $20 thousand temporarily exempt from value-added tax.
(three) in accordance with the current provisions, the sale of duty-free goods or taxable services shall be governed by the tax exemption regulations and the taxable services which are exempted from VAT shall be provided, and no VAT invoices shall be issued. Therefore, the unit belongs to the small scale taxpayers value-added tax of the enterprise and non enterprise, regardless of whether the quarter sales of more than 60 thousand yuan (including 60 thousand), its sales of duty-free goods, according to the project and labor service, shall apply to the tax authorities for VAT invoices (including cargo transportation invoices, VAT the same below), but can tax to the tax authority for issuing tax invoice, do not need to pay the tax. For small VAT taxpayers who need to issue VAT invoices, the enterprises and non enterprise units in the small-scale taxpayers may apply for waiver of tax exemption. After giving up tax exemption, you may apply to the tax authorities for VAT invoices, but you may not apply for tax exemption within 36 months.
(four) small scale taxpayers value-added tax in the enterprise or non enterprise units, after August 1, 2013 because of "Ministry of Finance State Administration of Taxation on the part of Small and micro businesses closed temporarily exempt from value-added tax and business tax notice" (taxation 2013 No. 52) policy adjustment reasons apply to the tax authorities for VAT invoices and choose to waive the tax exemption, in September 1, 2013, to the competent tax authorities for the withdrawal of the waiver of tax exemption, fill out the "VAT taxpayers to withdraw to waive the tax exemption application form" submitted to the competent tax authorities tax service hall for the admissibility of post documents. If the enterprise or non enterprise unit that has withdrawn the tax-free value-added tax has not sold the goods on behalf of the project, it may not apply for VAT invoices in accordance with the relevant regulations. If you really need to apply for a VAT invoice, you should not withdraw the tax waiver. The withdrawal of the waiver of tax exemption, quarterly sales of less than $60 thousand (in August September, the monthly sales of less than $20 thousand), after the August 1, 2013 open special VAT invoices and invoices have been paid VAT tax refund may apply to the competent tax authorities at all times to recover after the invoice.

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