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Here comes the document!Small scale quarter does not exceed 450000, exempt from VAT!There are more favorable policies to be implemented from April 1!

2021-04-02

Congratulations to small taxpayers!Since April 1, the small-scale quarterly sales volume is no more than 450000, which is exempt from VAT! There are more good policies waiting for you to unlock

Ministry of Finance and State Administration of Taxation

Announcement of VAT exemption policy

Announcement of the State Administration of Taxation of the Ministry of Finance No.1, 2021

Policy points

According to the announcement, from April 1, 2021 to December 31, 2022, Small scale VAT taxpayers with monthly sales of less than 150000 yuan (inclusive) are exempted from VAT. Article 13 of the notice of the Ministry of Finance and the State Administration of Taxation on the implementation of the preferential tax reduction and exemption policy for small and micro enterprises (CS (2019) No. 13) shall be repealed at the same time.


State Administration of Taxation on small scale taxpayers

Announcement on exemption from VAT collection and Administration

Announcement No.5 of 2021 of the State Administration of Taxation

Policy points

The announcement makes clear that small-scale taxpayers have VAT taxable sales behavior, If the total monthly sales amount does not exceed 150000 yuan (if one quarter is a tax period, the quarterly sales amount does not exceed 450000 yuan), VAT shall be exempted; For small-scale taxpayers who are subject to the VAT differential taxation policy, whether they can enjoy the VAT exemption policy stipulated in this announcement shall be determined by the sales amount after the difference;Small scale taxpayers who should pay VAT in advance according to the current regulations If the monthly sales amount in the prepayment place does not exceed 150000 yuan, there is no need to prepay taxes in the current period. The announcement shall come into force on April 1, 2021.The announcement of the State Administration of Taxation on the collection and management of VAT exemption policy for small-scale taxpayers (No. 4 of 2019) shall be repealed at the same time.


State Administration of Taxation on further optimizing preferential policies of value added tax

Announcement on matters related to procedures and services

Announcement No. 4 of 2021 of the State Administration of Taxation

Policy points

According to the announcement, units and individual businesses that apply VAT reduction and exemption policies can enjoy the benefits by filling in the corresponding tax reduction and exemption columns of the declaration form in accordance with the regulations when declaring VAT, and the relevant matters such as retaining the certification materials stipulated in the relevant policies for reference;If a taxpayer applies the policy of immediate collection and refund of value-added tax, it shall, when applying for VAT refund for the first time, provide tax refund application materials and supporting materials stipulated in relevant policies to the competent tax authorities; When the taxpayer applies for the VAT refund in the future, if the relevant supporting materials have not changed, it is not necessary to provide them repeatedly, but only need to provide the tax refund application materials and explain the relevant situation in the tax refund application. The announcement shall come into force on April 1, 2021.


Ministry of finance, State Administration of Taxation

Announcement of preferential policies for some taxes and fees

Announcement No.7 of 2021 issued by the State Administration of Taxation of the Ministry of Finance

Policy points

The announcement clearly defines the preferential tax policies stipulated in the announcement of the Ministry of Finance and the State Administration of Taxation on the value added tax policy to support the resumption of work and business of individual businesses (Announcement No. 3, 2020 of the State Administration of Taxation of the Ministry of Finance), The implementation period is extended to December 31, 2021. Among them, from April 1, 2021 to December 31, 2021, the small-scale VAT taxpayers in Hubei Province apply the taxable sales revenue of 3% levy rate, and levy VAT at the reduced rate of 1%;For VAT items with 3% prepayment rate, VAT shall be paid in advance at the rate of 1%.


Ministry of finance, General Administration of customs and General Administration of Taxation on supporting IC industry

Notice on import tax policy of software industry development

CGS [2021] No.4

Policy points

According to the notice, since April 1, 2021, the notice of the Ministry of Finance on the tax policy of some integrated circuit manufacturing enterprises on the import of production raw materials and consumables for their own use (CS [2002] No. 136), the notice of the Ministry of Finance on the tax policy issues concerning the import of special building materials for purification rooms of some IC manufacturers (CS [2002] No. 152), andNotice of Ministry of finance, General Administration of customs, State Administration of Taxation, Ministry of information industry on preferential tax policies for imported self use raw materials and consumables by integrated circuit enterprises with line width less than 0.8 micron (inclusive) (CGS (2004) No. 45)The notice of the Ministry of finance, the development and Reform Commission, the Ministry of industry and information technology, the General Administration of customs and the State Administration of Taxation on adjusting the list of duty-free consumables for self use raw materials imported by integrated circuit manufacturers (CGS [2015] No. 46) shall be abolished.


Announcement of the State Administration of Taxation on Issuing the monthly (quarterly) prepayment tax return of the people's Republic of China on enterprise income tax (Class A)

Announcement of the State Administration of Taxation No.3 of 2021

Policy points

In order to reduce the tax burden of taxpayers, improve the stability of financial statements, and enhance the convenience, intelligence and personalization of enterprise income tax prepayment declaration, combined with the newly issued enterprise income tax policy, The State Administration of Taxation has further simplified the enterprise income tax prepayment tax returns for audit and collection, and re issued the monthly (quarterly) prepayment tax return of the people's Republic of China on enterprise income tax (Class A), Effective from April 1, 2021.




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