Tax preferential policies for small-scale taxpayers in 2022

The preferential tax policy for small-scale taxpayers in 2022 will continue to implement the preferential policy of exempting small-scale taxpayers from VAT from April 1, 2021 to December 31, 2022, for monthly sales of 150,000 Small-scale taxpayers with value-added tax of less than 1 yuan are exempt from value-added tax. And small-scale taxpayers with a quarterly income of no more than 450,000 will continue to be exempted from tax. This preferential policy will continue until the end of 2022.

In early January 2022, when many people logged in to the invoicing software, the system automatically popped up: From January 1, 2022, the VAT rate for small-scale taxpayers will continue to be 1 % get preferential policies. For small-scale VAT taxpayers whose taxable sales income is subject to a 3% levy rate, the VAT will be temporarily reduced to a 1% levy rate; for prepaid VAT items subject to a 3% prepayment rate, the 1% prepayment rate will be temporarily reduced. Prepay VAT. Therefore, the tax rate for small-scale taxpayers in 2022 will still be 1%.

In addition, there is also a preferential policy of exempting the interest income from loans to small and micro enterprises from financial institutions from value-added tax. This policy lasts from September 1, 2018 to December 31, 2023. , the interest income obtained by financial institutions from issuing small loans to small enterprises, micro-enterprises and individual industrial and commercial households is exempt from value-added tax.

In addition to the above various tax preferential policies for small-scale taxpayers, there are also some VAT incentives related to agricultural loans, VAT exemptions for free loans within enterprise groups, and VAT incentives for heating companies. , VAT preferential treatment for animation companies, VAT exemption for border sales of tea, VAT exemption for rental income from operating public rental housing, and VAT exemption for qualified tap water sales income will continue to be implemented. , at the same time, exempt anti-HIV drugs imported by the National Health Commission from value-added tax, continue to implement the preferential policy of exempting value-added tax for publicity and culture, continue to extend the preferential policy of exempting value-added tax for donations of poverty alleviation goods, and support scientific and technological innovation during the 14th Five-Year Plan period Preferential policies for exempting value-added tax, etc.

At this stage, small-scale taxpayers are mostly engaged in the sale of goods and services, and the 3% and 5% tax rates are mainly applicable. This announcement directly declares that the corresponding income will be exempted from the 3% tax rate.

The income of small-scale taxpayers with a 5% tax rate mainly includes:

1. Small-scale taxpayers sell real estate built or acquired;

2. Small-scale taxpayers sell self-developed real estate projects in real estate development enterprises;

3. Small-scale taxpayers lease (operating leases) the real estate they acquire;

4 , Small-scale taxpayers who provide labor dispatch services choose differential tax;

5. Small-scale taxpayers who provide security protection services choose differential tax.

In other words, for 5% of the business For small-scale taxpayers, the policy of 150,000 per month (or 450,000 per quarter) still applies. If the monthly sales do not exceed 150,000 (or 450,000 per quarter), 5% of the business part can still enjoy tax exemption. Of course, special invoices cannot be issued.

If the monthly sales exceed 150,000 (or more than 450,000 per quarter), you will naturally have to pay tax. But at this time, in addition to the 5%, there is also a 3% tax. For business, 3% of the business can also issue tax-free invoices and enjoy tax exemption.

Legal Basis

"State Administration of Taxation's Exemption of Small-Scale Taxpayers from Value-Added Tax and Other Collection Management Matters." "Announcement" document stipulates:

1. If a small-scale VAT taxpayer applies a 3% tax rate for taxable sales income to be exempted from VAT, the taxpayer shall issue a tax-free ordinary invoice in accordance with the regulations and choose to waive the tax exemption. If a special VAT invoice is issued, a special VAT invoice with a tax rate of 3% should be issued.

2. If a small-scale VAT taxpayer obtains taxable sales income, the tax liability will occur in March 2022. Before the 31st, a value-added tax invoice has been issued at a levy rate of 3% or 1%. If a red-letter invoice is required due to sales discounts, suspensions or returns, etc., a red-letter invoice should be issued according to the corresponding tax rate; if the invoice is incorrect and needs to be re-issued, An invoice with red letters should be issued according to the corresponding collection rate, and then a correct invoice with blue letters should be issued again.

3. If a small-scale VAT taxpayer engages in VAT taxable sales, the total monthly sales does not exceed 150,000 yuan (if one quarter is a tax period, the quarterly sales do not exceed 45,000 yuan) Ten thousand yuan, the same below), sales and other items exempted from value-added tax should be filled in the "VAT and surcharge declaration form (applicable to small-scale taxpayers)" "Small and micro enterprise tax-free sales" or "Failure to reach the threshold" "Tax points sales" related columns.

If the total monthly sales exceeds 150,000 yuan, all sales and other items exempted from VAT should be filled in the "VAT and surcharge declaration form (applicable to small-scale taxpayers)" and "Other tax exemptions" "Sales Volume" column and the corresponding column of the "VAT Reduction and Exemption Declaration Detailed Form".