According to the notice of the Ministry of Finance and the State Administration of Taxation on the implementation of the inclusive tax relief policy for small and micro enterprises (CS [2019] No. 13) and the announcement of the State Administration of Taxation on the issues related to the collection and management of the VAT exemption policy for small-scale taxpayers (sat announcement 2019 No. 4), small-scale taxpayers have VAT taxable sales behaviors, and the total monthly sales amount is not Value added tax shall be exempted if the amount exceeds 100000 yuan (if the quarterly sales amount does not exceed 300000 yuan in one tax period). This time, the tax-free standard for monthly sales of small-scale VAT taxpayers will be raised. The policy is applicable to taxpayers with annual taxable sales of less than 5 million yuan and who are small-scale taxpayers.

In the implementation of the policy, the following questions are often asked by taxpayers. Let's see if there are any concerns you have ↓