Journalism

Attention, bosses!Preferential policy will not be extended!Cancel at the end of the year!

2021-11-11


It's less than two months before the end of this year. Many tax policies will expire at the end of the year. We haven't enjoyed them yet. Let's hurry up!


one


value added tax


1. For small-scale VAT taxpayers, 3% of the taxable sales income will be applied, and the VAT will be levied at the reduced rate of 1%;For VAT items with 3% prepayment rate, VAT shall be paid in advance at the rate of 1%.
Preferential period: April 1, 2021 to December 31, 2021.
Policy basis: Announcement No.7 of 2021 issued by the State Administration of Taxation, Ministry of Finance
Note: Although the small-scale value-added tax is reduced by 1%, there are six practical problems to be paid attention to:

one
5%
During the epidemic period, 3% of small-scale VAT payers were charged vat at the rate of 1%.It should be noted that: the small-scale taxpayers rent the housing invoice, VAT rate is still issued according to 5%.Don't mistakenly think that as long as the small-scale value-added tax is reduced by 1%.
two
÷1.01
During the epidemic period, 3% of small-scale VAT taxpayers will be charged with vat at the rate of 1%. When calculating the sales revenue excluding tax, the tax revenue can be directly divided by 1.01.
three
Application form
  1. The sales amount of VAT levied at the rate of 1% shall be filled in the corresponding column of VAT tax return form (applicable to small-scale taxpayers) in the "sales volume excluding tax (3% levy rate)" in VAT tax return form (applicable to small-scale taxpayers).
  2. The tax amount of VAT to be reduced shall be calculated as 2% of the sales volume, and shall be filled in the corresponding columns of the tax reduction items in the "VAT tax return form (applicable to small-scale taxpayers)" and the "VAT tax deduction and exemption declaration details".
  3. The calculation formula of "sales excluding tax" in column 8 of the attached data of VAT tax return (applicable to small-scale taxpayers) is adjusted as: column 8 = column 7 × (1 + levy rate).

four
Time of tax payment
We should pay attention to whether the occurrence time of tax liability belongs to the preferential period of epidemic situation.If the business invoice before the end of February 2020 is supplemented now, it will not be entitled to the 1% tax rate discount.
six
The tax rate is set by oneself
Small scale VAT taxpayers who sell their used fixed assets and second-hand goods at a reduced rate of 2% can now enjoy the VAT preferential policy for small-scale taxpayers to resume work and resume business, and the 1% levy rate is applicable.
three
PLA Air Force
Small scale value-added tax reduced by 1%, you can according to customer requirements, part of the business according to 3%, part of the business according to 1%, your own set.It is not necessary to fill in the declaration of tax exemption (reduction) waiver by taxpayers to give up tax exemption and exemption, nor does it affect the enjoyment of other VAT preferential policies.


2. The income obtained by taxpayers in providing film projection services shall be exempted from VAT.
The term "film projection service" refers to the film audio-visual service provided by the unit holding the "film projection business license" for the audience by using professional cinema projection equipment.
Preferential period: January 1, 2021 to December 31, 2021.
Policy basis: Announcement No.7 of 2021 issued by the State Administration of Taxation, Ministry of Finance



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