What is the special ticket tax rate in 2023?

After the preferential tax reduction and exemption policy for small-scale taxpayers of value-added tax came out in 2023, it caused extensive and heated discussions. It coincides with Hainan Tax's public release of a "letter", which clarifies some troubles of some taxpayers in invoicing. Today, we will use this letter to talk about the billing problem of small-scale taxpayers.

According to two announcements, no. 1 issued by State Taxation Administration of The People's Republic of China and related explanatory documents, as well as this letter from Hainan taxation and our own understanding, let's briefly summarize the billing situation in 2023:

1. Small-scale taxpayers, whose tax obligation occurs in the business in 2023, whose monthly sales do not exceed 65,438+10,000 (300,000 in the quarter), are entitled to tax exemption by issuing ordinary invoices, and the levy rate is applicable to 1%.

2. If it is necessary to open special tickets, regardless of whether the monthly sales amount exceeds 65,438+million, small-scale taxpayers can open special tickets of 1%, or 3%, or according to their income, open some special tickets of 1% and open some special tickets of 3%, and press 1%.

3. Small-scale taxpayers whose tax obligation occurred in 2023 and their monthly sales exceeded 654.38+ million (300,000 in the current quarter) can issue 654.38+0% ordinary tickets, 654.38+0% special tickets and 3% special tickets, and need to pay VAT in full according to the specific billing rate.

4. Before the release of the policy, it is best to take back ordinary tickets with a 3% levy rate, special tickets with a 3% levy rate, and ordinary tickets that are tax-free. , and then reopen them. If it cannot be recovered, 3% special tickets can be declared as 3%, and tax-free or 3% ordinary tickets can be declared as 1%, depending on the caliber of the local taxation bureau.

5. In 2023, it is impossible to open a 3% general ticket except for applying for the 3% levy rate business in the previous year. That is to say, for businesses that have tax obligations in 2023 and are subject to a 3% levy rate, general tickets can only be issued at a 1% levy rate.

6. In 2023, there are still two situations in which tax-free invoices can be issued. One is the business during the previous 3% tax exemption period, which has already obtained the uninvoiced income and will be reissued in 2023; One is duty-free goods or services.

7. The new policy will not affect the billing of 0% tax rate and 5% tax rate business, and will be opened in 2023.

What needs to be reminded here is that although the 3% tax exemption for small-scale taxpayers will be gone in 2023, and the threshold will be reduced from 1 0.5 million yuan per month to110,000 yuan per month, a special ticket can be issued with a levy rate of 1%, which is not all bad for taxpayers.

In addition, if you have time, you can go to official website, Hainan Taxation Bureau to read the full text of "A Letter to VAT Taxpayers in the Province", which has clear instructions on invoicing and declaration.

At the end of the article, I will take you back to the main contents of the following two documents 1 and compare the main changes that took place in 2022:

1, 1.5 million reduced to 1 10,000:

2. Tax exemption becomes 1%:

What needs to be reminded here is that the policy applies to small-scale taxpayers (which ordinary taxpayers cannot enjoy), including units, self-employed individuals and individuals. In addition, individuals can enjoy a 3% reduction 1%, but they cannot enjoy a tax exemption of 654.38+10,000.

3. Deduct 15% and reduce 10% to 5%:

This preferential policy can only be enjoyed by ordinary taxpayers. In addition, some people ask why producer services also include life services. In fact, this is just to let everyone better enjoy preferential policies. If only the enterprise life service industry accounts for more than 50%, you can directly enjoy 10% plus deduction. If the enterprise life service industry alone accounts for less than 50%, it can also be counted as producer service industry, so even if there is no 10%, you can enjoy 5% deduction.

Finally, use a picture to summarize the preferential policies for small-scale taxpayers to reduce or exempt VAT in 2023: