Temporarily Exempt From VAT, A Total Of 18 Thousand And 500 Small Businesses Benefited From Jiangxi.

From the Jiangxi IRS, we learned that in August, there were 18 thousand and 500 small and micro enterprises in Jiangxi. Temporary exemption from value added tax Preferential tax is exempt from the value added tax of 3 million 400 thousand and 900 yuan, and the total number of households under the jurisdiction of national tax is small. The total number of small businesses is close to 1/4.

According to the industry, the number of households enjoying the preferential treatment of wholesale and retail trade and agriculture is the largest, accounting for 10095, accounting for 55% of the total number of preferential households in the province. Other manufacturing, non-metallic mineral products, textile and garment industries enjoy more preferential treatment, and 37%, 36% and 36% of the enterprises enjoy duty-free concessions.

According to the relevant provisions of the Ministry of Finance and the State Administration of Taxation, since August 1, 2013, enterprises or non enterprise units with a monthly sales value of less than 20 thousand yuan (including 20 thousand yuan) will be temporarily exempt from value-added tax. Tax payment Enterprises or non enterprise units whose monthly turnover does not exceed 20 thousand yuan (including 20 thousand yuan) shall be exempted from business tax. Monthly sales or turnover of more than 20 thousand yuan should be calculated in full value added tax or business tax. In the 1 quarter, the small and medium-sized taxpayers and business tax payers, who are the VAT taxpayers with a tax term, will not be subject to VAT or business tax on the basis of quarterly sales or business volume of not more than 60 thousand yuan (including 60 thousand yuan).

Small scale taxpayers who enjoy temporary VAT exemption may apply to the competent state tax authorities for VAT invoices (including VAT invoices for freight transportation) and general invoices, and pay taxes according to regulations. If the current sales volume is not more than 20 thousand yuan per month (less than 60 thousand yuan per quarter), the tax paid on behalf of the invoices can only be returned to the competent state tax authorities only after all the invoices are recovered. The tax that has not been recovered or the invoice that only partially recovered is not refundable. The sales volume of temporary VAT exemption is tax free sales, including sales of tax-free items, invoiced sales and other taxable sales. Taxable services are taxable goods. Labour services Total sales and taxable services sales.

In order to implement the preferential policies and give full support to the healthy development of small and micro enterprises, the tax authorities at all levels in Jiangxi have strengthened their propaganda and guidance through various ways, such as door-to-door publicity, national tax website and 12366 tax service hotline, so as to simplify tax procedures and ensure that taxpayers declare accurately.