People's Daily Online, Beijing, April 1 (Reporter Che Kemeng) As an important force in national economic and social development, small and micro enterprises play an important role in expanding employment and improving people's livelihood. Their development status is consistent with my country's employment and economic and social stability. Operation is inseparable.
The vast majority of small and micro enterprises are small-scale taxpayers of value-added tax.
Since the beginning of this year, affected by the downward pressure on the economy and the spread of the epidemic, small and micro enterprises have faced difficulties in their survival and development.
In order to further support the development of small and micro enterprises, the state has once again increased support for small-scale value-added tax taxpayers. From April 1st to December 31st, 2022, the taxable sales income subject to a 3% pre-levy rate for small-scale taxpayers will be exempted from value-added tax; pre-paid VAT items subject to a 3% pre-levy rate will be suspended. VAT.
According to Liu Yunmao, deputy director of the Department of Goods and Labor Taxation of the State Administration of Taxation, the Party Central Committee and the State Council attach great importance to the relief of small-scale taxpayers, and continue to increase tax support for small and micro enterprises, so as to build momentum for small and micro enterprises.
In 2013, on the basis that the threshold policy was only applied to individual industrial and commercial households among small-scale taxpayers, the scope of application of the policy was expanded, and all small-scale taxpayers with monthly sales below 20,000 yuan were exempt from value-added tax; In 2014, 2019 and 2021, combined with the level of economic development and the needs of social development, the threshold for value-added tax has been raised to 30,000 yuan, 100,000 yuan and 150,000 yuan per month; At the end of the month, the policy of 3% collection rate and 1% collection rate will be implemented.
According to Liu Yunmao, the VAT exemption policy for small-scale taxpayers introduced this time has two prominent features: First, there are many beneficiaries.
At present, there are more than 60 million small-scale taxpayers across the country. After the introduction of the new phased VAT exemption policy for small-scale taxpayers this year, and superimposing the existing VAT preferential measures such as the threshold, it can be said that almost all small-scale taxpayers are covered. taxpayers; second, the bailout is strong.
For small-scale taxpayers whose previous monthly sales were above 150,000 yuan and could not enjoy the tax exemption policy beyond the threshold, they can also enjoy tax exemption this year, and the tax burden has been reduced to 0, saving valuable funds for taxpayers and helping enterprises overcome difficulties .
The reporter learned that in order to ensure the smooth implementation of the policy, the tax department has taken a number of measures, which are generally characterized by three characteristics of "fast, simple and detailed".
It is reported that after the State Council approved the implementation plan for exempting small-scale taxpayers from value-added tax, the State Administration of Taxation and the Ministry of Finance immediately issued the "Announcement of the State Administration of Taxation of the Ministry of Finance on Exempting Small-scale Value-Added Taxpayers from Value-Added Tax" (2022 No. 15 of 2022), on the same day, the State Administration of Taxation issued the "Announcement of the State Administration of Taxation on the Exemption of Small-scale Taxpayers from Value-Added Tax and Other Collection and Management Matters" (No. 6 of 2022), clarifying the specific collection and management service measures and responding to tax payments in a timely manner people are concerned.
In order to further improve the convenience of tax handling and enhance the sense of gain of taxpayers, the tax department has optimized and upgraded the invoicing and declaration system on the basis of self-declaration, self-reduction and exemption of VAT preferential policies for small-scale taxpayers in the early stage, and no need for any approval process. A reminder function for taxpayers to enjoy the tax-free policy has been added. For small-scale taxpayers who have not issued tax-free invoices and other scenarios, the system will automatically prompt and warmly remind them to help taxpayers enjoy the policy conveniently and avoid incorrectly filling and missing taxpayers to the greatest extent possible.
At the same time as the announcement of the collection and management services, the tax department launched a detailed policy interpretation, and detailed and clarified practical issues such as invoice issuance and tax declaration.
On the basis of extensive training and guidance, the State Administration of Taxation has designed a precise push plan to push the content of preferential policies and regulations on collection and management operations to taxpayers “point-to-point” to ensure that taxpayers know the policies and can operate them.
The relevant person in charge of the State Administration of Taxation said that the tax department will continue to go all out to further refine the interpretation of the policy through instant questions and answers, so as to help taxpayers accurately understand the connotation of the policy, clarify the operating caliber, and continue to optimize the tax processing process and improve the quality of services. to ensure the implementation of policies.