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    The State Once Again Increased Support For Small-Scale VAT Taxpayers

    2022/4/8 17:26:00 143

    Drawback

    On April 1, on the first day of the implementation of the VAT rebate policy, businesses such as tax rebate for the stock of micro enterprises meeting the requirements were officially launched.

    "Compared with previous years, this year's large-scale tax rebate policy not only fully covers small and micro enterprises, but also focuses on six major industries; it not only expands the scope of incremental full tax rebate, but also involves the stock tax allowance for the first time; it not only strengthens the central security, but also actively plays the role of local governments." Xie Wen, director of the goods and services tax department of the State Administration of Taxation, said that among the enterprises benefited by the tax rebate policy this year, the number of small and micro enterprises will account for more than 90%; The proportion of the newly added tax rebate in manufacturing industry accounts for about 30%, which is the largest among all industries. On the basis of full refund of incremental tax allowance for advanced manufacturing industry, this year, six major industries including small and micro enterprises and manufacturing industry are included in the scope of 100% incremental tax rebate, and the stock of these enterprises is refunded for the first time with unprecedented strength and scale.   

    It is reported that local tax authorities have timely updated and upgraded the relevant modules of the information system, such as the third phase of Golden Tax and the electronic tax bureau, to optimize the functions and reform the process, so as to facilitate the majority of taxpayers to handle the business of tax refund with tax rebate efficiently and quickly.   

    This year, the state has once again increased its support for small-scale VAT taxpayers. From April 1, 2022 to December 31, 2022, the government will apply a 3% tax rate to small-scale taxpayers and exempt from VAT; The prepayment of value-added tax shall be suspended for the prepayment of VAT items with a 3% prepayment rate.   

    Liu Yunmao, deputy director of the Department of goods and services tax of the State Administration of Taxation, said that at present, there are more than 60 million small-scale taxpayers in China. After the introduction of the new phased VAT exemption policy for small-scale taxpayers this year, the existing preferential measures such as the starting point of value-added tax will cover almost all small-scale taxpayers. For those small-scale taxpayers whose monthly sales were more than 150000 yuan before and could not enjoy the tax-free policy beyond the threshold, they can also enjoy tax exemption this year, with the tax burden reduced to 0, which saves taxpayers money and helps enterprises tide over difficulties.

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