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Dalian tax planning tells you that small-scale taxpayers change to ordinary taxpayers in the middle of the quarter. How to determine whether to apply VAT exemption?

2021-08-20

 In accordance with the provisions of the announcement of the State Administration of Taxation on the exemption of small-scale taxpayers from the collection and administration of value added tax (Announcement No. 5, 2021) of the State Administration of taxation During the period from April 1, 2021 to December 31, 2022, small-scale taxpayers have VAT taxable sales behavior, and the total monthly sales volume does not exceed 150000 yuan (if one quarter is a tax period, the quarterly sales volume does not exceed 450000 yuan), VAT will be exempted.


Practical cases:

Company a is a small-scale taxpayer of VAT, and declare VAT quarterly.In May 2021, the application for change to general taxpayer will take effect from June 1, 2021.From April to may 2021, the sales amount excluding tax of company a is 400000 yuan.In July 2021, how should company a declare VAT in the second quarter?Can we still enjoy the VAT exemption for small-scale taxpayers stipulated in the above documents?

According to the current VAT tax declaration principles, company a needs to handle two declaration businesses in July 2021: one is to handle the general taxpayer declaration of the tax period in June 2021;The second is to handle the declaration of small-scale taxpayers in the period from April to may 2021.

Since company a is a small-scale VAT taxpayer for only two months in the second quarter of 2021, according to the standard that the monthly sales volume does not exceed 150000 yuan, if the sales volume in two months does not exceed 300000 yuan, it is no problem to enjoy VAT exemption.However, the sales volume of company a from April to may in 2021 is 400000 yuan, more than 300000 yuan, but not more than 450000 yuan. In this case, can company a still enjoy the VAT exemption benefits of small-scale taxpayers?

In this regard, the State Administration of Taxation clearly replied in the policy of tax reduction and fee reduction (the second issue of 2021) on May 18, 2021: for small-scale taxpayers who declare and pay taxes on a quarterly basis, if the small-scale taxpayers are registered as ordinary taxpayers in the middle of the quarter, the corresponding small-scale quarterly periodic declaration (such as the declaration for the period from April to may in the case) is made,The standard of quarterly sales of 450000 yuan is used to judge whether small-scale taxpayers can enjoy the VAT exemption policy.

That is, in the case, company a can still enjoy the VAT exemption for small-scale taxpayers if the sales volume from April to may in 2021 is less than 450000 yuan.




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