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国家税务总局深圳市税务局关于贯彻落实小规模纳税人免征增值税有关征管问题的通告
发布时间:2019-10-22 15:19:58来源:国家税务总局深圳市税务局浏览次数:字号:[][][]打印本页

2019年第3号

按照《财政部税务总局关于实施小微企业普惠性税收减免政策的通知》财税〔201913号)、《国家税务总局关于小规模纳税人免征增值税政策有关征管问题的公告》2019年第4号)等相关规定,结合深圳实际,现将我市增值税小规模纳税人免征增值税有关征管问题通告如下:

一、我市小规模纳税人纳税期限为一个季度,以一个季度为纳税期限的增值税小规模纳税人(含个体工商户及临时税务登记中的个人,下同)发生增值税应税销售行为,季度销售额合计未超过30万元(含本数,下同)的,免征增值税。

小规模纳税人发生增值税应税销售行为,季度销售额合计超过30万元,但扣除本期发生的销售不动产的销售额后未超过30万元的,其销售货物,提供加工、修理修配劳务、服务、无形资产的销售额免征增值税。

二、适用增值税差额征税政策的小规模纳税人,差额后季度销售额合计未超过30万元的,享受免征增值税政策。

三、按季纳税申报的小规模纳税人,实际经营期不足一个季度的,以实际经营月份计算当期免征增值税的销售额度。

四、《中华人民共和国增值税暂行条例实施细则》第九条所称的其他个人,采取一次性收取租金(包括预收款)的形式出租不动产取得的租金收入,可在对应的租赁期内平均分摊,分摊后的月租金收入未超过10万元(含本数)的,免征增值税。

五、转登记日前连续4个季度(以1个季度为1个纳税期)累计销售额未超过500万元的一般纳税人,在20191231日前,可选择转登记为小规模纳税人。

一般纳税人转登记为小规模纳税人的相关事宜,按照《国家税务总局关于统一小规模纳税人标准等若干增值税问题的公告》(2018年第18号)、《国家税务总局关于统一小规模纳税人标准有关出口退(免)税问题的公告》(2018年第20号)的相关规定执行。

六、按照现行规定应当预缴增值税税款的小规模纳税人,凡在预缴地实现的季度销售额未超过30万元的,当期无需预缴税款。本通告下发前已预缴税款的,可以向预缴地主管税务机关申请退还。

七、小规模纳税人中的单位和个体工商户销售不动产,应按其纳税期、本通告第六条以及其他现行政策规定确定是否预缴增值税;其他个人销售不动产,继续按照现行规定征免增值税。

八、小规模纳税人季度销售额超过30万元的,使用增值税发票管理系统开具增值税普通发票、机动车销售统一发票、增值税电子普通发票。

已经使用增值税发票管理系统的小规模纳税人,季度销售额未超过30万元的,可以继续使用现有税控设备开具发票;已经自行开具增值税专用发票的,可以继续自行开具增值税专用发票,并就开具增值税专用发票的销售额计算缴纳增值税。

九、小规模纳税人需要向税务机关申请代开增值税专用发票的,应同时按规定预缴增值税税款。

十、小规模纳税人季度销售额未超过30万元的,当期因开具(自行开具或向税务机关申请代开)增值税专用发票已经缴纳的税款,在专用发票全部联次追回或者按规定开具红字专用发票后,可以向主管税务机关申请退还。

十一、小规模纳税人如按规定需要向税务机关申请代开增值税普通发票的,在一个季度内销售额合计超过30万元的,应在销售额超过30万元的当次,一并就累计代开普通发票的销售额计算预缴税款。季度销售额合计未超过30万元的,免税代开。

十二、根据《中华人民共和国增值税暂行条例》和《财政部国家税务总局关于全面推开营业税改征增值税试点的通知》(财税201636号)有关规定,小规模纳税人发生应税行为适用免征增值税规定的,不得向税务机关申请代开或自行开具增值税专用发票,即小规模纳税人销售的按项目免征增值税的应税货物及劳务和应税服务及无形资产、不动产,季度销售额合计无论是否超过30万元,不得向税务机关申请代开或自行开具增值税专用发票,但可以自行开具或向税务机关申请代开免税普通发票,不需预缴税款。

十三、小规模纳税人销售的按项目免征增值税的应税货物及劳务和应税服务及无形资产,需要开具增值税专用发票的,可以按规定申请放弃免税。放弃免税后,符合条件的可以自行开具或向税务机关申请代开增值税专用发票,但36个月内不得再申请免税。

十四、我市小规模纳税人按征收方式分为查账征收和定期定额征收,实行查账征收的小规模纳税人需按季填报《增值税纳税申报表(小规模纳税人适用)》;实行定期定额征收的小规模纳税人需按季填报《增值税纳税申报表(适用于增值税小规模双定户纳税人)》。

查账征收的小规模纳税人(不含个体工商户及其他个人),季度销售额合计未超过30万元(不包括其他增值税免税政策)的,按销售货物及劳务和服务、不动产和无形资产行为分别在《增值税纳税申报表(小规模纳税人适用)》(以下简称《增值税纳税申报表》,下同)第10栏“小微企业免税销售额”“货物及劳务”和“服务、不动产和无形资产”列填报。免税额根据第10栏“小微企业免税销售额”和征收率计算,分别在《增值税纳税申报表》第18栏“小微企业免税额”“货物及劳务”和“服务、不动产和无形资产”列填报。

查账征收的个体工商户和其他个人,季度销售额合计未超过30万元(不包括其他增值税免税政策)的,按销售货物及劳务和服务、不动产和无形资产行为分别在《增值税纳税申报表》第11栏“未达起征点销售额”“货物及劳务”和“服务、不动产和无形资产”列填报。免税额根据第11栏“未达起征点销售额”和征收率计算,分别在《增值税纳税申报表》第19栏“未达起征点免税额”“货物及劳务”和“服务、不动产和无形资产”列填报。

查账征收的小规模纳税人季度销售额合计未超过30万元的,代开增值税专用发票的销售额按销售货物及劳务和服务、不动产和无形资产行为分别在《增值税纳税申报表》第一项“应征增值税不含税销售额(3%征收率)”第2栏“税务机关代开的增值税专用发票不含税销售额”“货物及劳务”和“服务、不动产和无形资产”列以及第二项“应征增值税不含税销售额(5%征收率)”第5栏“税务机关代开的增值税专用发票不含税销售额”“服务、不动产和无形资产”列填报,代开增值税专用发票预缴税款分别在《增值税纳税申报表》第21栏“预缴税额”“货物及劳务”和“服务、不动产和无形资产”列填报。

十五、小规模纳税人销售的按项目免征增值税的应税货物及劳务和应税服务、不动产和无形资产销售额应分别在《增值税纳税申报表》第12栏“其他免税销售额”“货物及劳务”和“服务、不动产和无形资产”列填报。免税额根据第12栏“其他免税销售额”和征收率计算,分别在《增值税纳税申报表》第17栏“本期免税额”“货物及劳务”和“服务、不动产和无形资产”列填报。

十六、适用差额征税政策的小规模纳税人,在《增值税纳税申报表》“免税销售额”对应栏次,填写差额后的销售额。

十七、小规模纳税人2019年第一季度销售额未超过30万元,但当期因代开普通发票已经缴纳的税款,可以在办理纳税申报时向主管税务机关申请退还。

十八、小规模纳税人按照税法规定减征的增值税应纳税额,包含可在增值税应纳税额中全额抵减的增值税税控系统专用设备费用以及技术维护费,可在增值税应纳税额中抵免的购置税控收款机的增值税税额。其抵减、抵免增值税应纳税额情况,需填报《增值税减免税申报明细表》(表式及填报说明见附件)予以反映。无抵减、抵免情况的纳税人,不填报此表。

十九、根据《中华人民共和国增值税暂行条例》及实施细则和《财政部国家税务总局关于全面推开营业税改征增值税试点的通知》(财税〔201636号)的规定,小规模纳税人是指没有达到增值税一般纳税人标准的在中国境内销售货物或者提供加工、修理修配劳务以及进口货物和销售服务、无形资产或者不动产的单位和个人。

二十、本通告自201911日起施行。

特此通告。

附件:1.增值税减免税申报明细表

      2.《增值税减免税申报明细表》填写说明

国家税务总局深圳市税务局

2019123


Circular of Shenzhen Tax Service, State Taxation Administration on Carrying Forward the Implementation of Relevant Collection and Management Issues of Value-added Tax Exemption Policies for Small-scale Taxpayers

Circular No. 3 of Shenzhen Tax Service, State Taxation Administration, 2019

In accordance with the Notice of the Ministry of Finance and State Taxation Administration on Implementing the Inclusive Tax Deduction and Exemption Policies for Micro and Small Enterprises (Notice No.13 of the Ministry of Finance and State Taxation Administration, 2019) and the Announcement of the State Taxation Administration on Relevant Collection and Management Issues of VAT Exemption Policy for Small-scale Taxpayers (Announcement No. 4 of the State Taxation Administration, 2019), and in combination with taxation practice of Shenzhen, issues concerning VAT exemption policy for small-scale taxpayers in Shenzhen are hereby announced as follows.

1. The taxation period of small-scale taxpayers is by quarter in Shenzhen. Where the total quarterly sales amount of a small-scale taxpayer (including individual businesses and individuals with temporary tax registration, here and below) that carries out VAT taxable sales does not exceed CNY 300,000 (inclusive, here and below) if one quarter is taken as a taxable period, the taxpayer shall be exempted from VAT.

Where the total quarterly sales amount of a small-scale VAT taxpayer that carries out VAT taxable sales exceeds CNY 300,000, but the balance after deducting the sales amount of the immovable properties sold in the current period from the total quarterly sales amount does not exceed CNY 300,000, the sales amount obtained from selling goods, providing processing, repair and replacement services, services, and intangible assets shall be exempted from VAT.

2. A small-scale taxpayer subject to difference-based VAT  collection policy with quarterly sales amount of less than CNY 300,000 after balancing shall enjoy the VAT exemption policy.

3. A small-scale taxpayer that chooses to pay taxes on a quarterly basis, whose actual operating period is less than one quarter, the sales amount exempted from VAT in current period shall be calculated by actual operating months.

4.As for other individuals referred to in Article 9 of the Detailed Rules for the Implementation of the Interim Regulation of the People's Republic of China on Value-Added Tax, the rental income from the leasing of immovable properties in the form of one-time collection (including prepayment) may be equally apportioned in corresponding rental period. And the monthly rental income, which does not exceed CNY 100,000 (inclusive) after apportionment shall be exempted from VAT.

5. General taxpayers, whose cumulative sales amount has not exceeded CNY 5 million for 4 consecutive quarters (with one quarter as a taxation period) before the registration transfer date, may choose to be transferred to small-scale taxpayers before December 31, 2019.

Other issues related to the registration transfer of general taxpayers to small-scale taxpayers shall be subject to the Announcement of the State Taxation Administration on Relevant VAT Issues of the Unification of Small-scale Taxpayer Standard (Announcement No. 18 of the State Taxation Administration, 2018) and the Announcement of the State Taxation Administration on Unifying the Standard of Small-scale Taxpayers Concerning Export Tax Rebate (Exemption)(Announcement No. 20 of the State Taxation Administration, 2018).

6. Small-scale taxpayers who are required to prepay VAT as per the current provisions shall not be required to prepay tax for the current period if the quarterly sales amount in the place where the tax is prepaid does not exceed CNY 300,000. Those who have prepaid the tax before the issuance of the Circular may apply to local competent tax authority for rebate.

7.As for employers and individual businesses among the small-scale taxpayers selling immovable properties, it is required to determine whether they shall prepay the VAT according to their taxation period, Article 6 hereof and other provisions of current policies; and other individuals selling immovable properties shall be subject to VAT collection and exemption as per the current regulations.

8.Small-scale taxpayers, whose quarterly sales amount exceeds CNY 300,000, shall use the VAT Invoice Management System to issue the VAT ordinary invoice, uniform invoice for motor vehicle sales, and electronic VAT ordinary invoice.

Small-scale taxpayers who have used the VAT Invoice Management System and whose quarterly sales amount has not exceeded CNY 300,000, may continue using the existing tax control equipment to issue invoice. Those who have issued the VAT special invoice voluntarily can continue issuing, and pay the VAT calculated by the sales amount of the special invoices issued.

9. Small-scale taxpayers who apply to tax authorities for issuing VAT special invoice shall make prepayment as required.

10. Small-scale taxpayers with quarterly sales amount of less than CNY 300,000 may apply to the competent tax authority for rebate due to the issuance (issue invoice voluntarily or apply to tax authorities for invoice issuance) of VAT special invoice in current period after all the special invoices have been recovered or the special red-letter invoices have been issued as required.

11. Small-scale taxpayers who apply to the tax authority for issuing VAT ordinary invoice shall make prepayment in accordance with quarterly sales amount once the quarterly cumulative sales amount exceeds CNY 300,000. Those whose quarterly sales amount does not exceed CNY 300,000 shall be exempted from VAT when they apply for invoice issuance.

12. According to the Provisional Regulations of the People’s Republic of China on Value-added Tax and the Announcement of the Ministry of Finance and State Taxation Administration on Issues Concerning the Pilot of Fully Replacing Business Tax with VAT (Notice No.36 of the Ministry of Finance and State Taxation Administration, 2016), small-scale taxpayers with VAT taxable sales and applicable to the VAT exemption policy shall not issue VAT special invoice or apply to the tax authority for issuance, which means whether the total sales amount of taxable goods, labor service, service, intangible asset and immovable properties exempted from VAT exceeds CNY 300,000 or not, small-scale taxpayers may only issue the VAT-exempted ordinary invoice or apply to the tax authority for issuance without prepayment instead of VAT special invoice.

13. Small-scale taxpayers who sale taxable goods, labor service, service and intangible asset exempted from VAT may apply to give up exemption if the issuance of VAT special invoice is needed. After that, eligible small-scale taxpayers may issue VAT special invoice or apply to tax authority for issuance, but shall not apply for tax exemption within 36 months.

14. In terms of collection, small-scale taxpayers in Shenzhen are classified into those with account checking-based collection or regular collection at fixed amount. Small-scale taxpayers adopting account checking-based collection shall complete the Value-added Tax Return (Applicable for Small-scale Taxpayers) quarterly; small-scale taxpayers adopting regular collection at fixed amount shall complete the Value-added Tax Return (Applicable for Small-scale Taxpayers Adopting Regular Collection at Fixed Amount) quarterly.

Small-scale taxpayers adopting account checking-based collection (individual businesses and other individuals excluded), whose quarterly cumulative sales amount does not exceed CNY 300,000 (other VAT exemption policy excluded), shall complete Column “Goods and Labor Service”, “Service, Immovable Properties and Intangible Asset” of Item 10 “VAT-exempt Sales of Small and Micro Enterprises” of Value-added Tax Return (Applicable for Small-scale Taxpayers, hereinafter referred to as VAT Return, here and below) according to the sales of goods, labor service, service, immovable properties and intangible asset respectively. Exemption of VAT shall be calculated by Item 10 “VAT-exempt Sales of Small and Micro Enterprises” and levy rate, and completed in Column “Goods and Labor Service”, “Service, Immovable Properties and Intangible Asset” of Item 18 “Exemption of VAT of Micro and Small Enterprises” in VAT Return respectively .

Individual businesses and other individuals adopting account checking-based collection, whose quarterly cumulative sales amount does not exceed CNY 300,000 (other VAT exemption policy excluded), shall complete Column “Goods and Labor Service”, “Service, Immovable Properties and Intangible Asset” of Item 11 “Sales Amount not Reaching Taxation Threshold” in VAT Return according to the sales of goods, labor service, service, immovable properties and intangible asset respectively. Exemption of VAT shall be calculated by Item 11 “Sales amount not Reaching Taxation Threshold” and levy rate, and completed in Column “Goods and Labor service”, “Service, Immovable Properties and Intangible Asset” of Item 19 “VAT not Reaching Taxation Threshold” in VAT Return respectively.

For small-scale taxpayers adopting account checking-based collection whose quarterly cumulative sales amount does not exceed CNY 300,000, sales amount with VAT special invoice issued by tax authority shall be completed in Column “Goods and Labor Service”, “Service, Immovable Properties and Intangible Asset” of Item 2 “Tax-excluded Sales Amount of VAT Special Invoice Issued by Tax Authority” of Term 1 “Taxable Sales Amount with Tax-excluded (3% levy rate)” and Column “Service, Immovable Properties and Intangible Asset” of Item 5 “Tax-excluded Sales Amount of VAT Special Invoice issued by Tax Authority” of Term 2“Taxable Sales Amount with Tax-excluded (5% levy rate)” in VAT Return according to the sales of goods, labor service, service, immovable properties and intangible asset respectively. Prepayment of VAT special invoice issued by tax authority shall be completed in Column “Goods and Labor Service”, “Service, Immovable Properties and Intangible Asset” of Item 21 “Prepayment of VAT” respectively.

15. Small-scale taxpayers selling VAT-exempt goods, labor service, service, immovable properties and intangible asset, shall complete corresponding sales amount in Column “Goods and Labor Service”, “Service, Immovable Properties and Intangible Asset” of Item 12 “Other VAT-exempt Sales” in VAT Return respectively. Exemption of VAT shall be calculated by Item 12 “Other VAT-exempt Sales” and levy rate, then completed in Column “Goods and Labor Service”, “Service, Immovable Properties and Intangible Asset” of Item 17 “Exemption of VAT”.

16. For small-scale taxpayers subject to VAT balance taxation policy, the sales amount after balancing shall be completed in the corresponding items of “VAT-exempt sales” in VAT Return.

17. Small-scale taxpayers with sales amount of less than CNY 300,000 in the first quarter of 2019 may apply to the competent tax authority for rebate of the taxes, which have already paid due to the issuance of ordinary invoice by tax authority in current period during tax declaration.

18. As stipulated in the tax laws, the deductions of VAT payable of small-scale taxpayers include special equipment and technical maintenance fee for VAT control system which can be fully deducted from VAT payable and the VAT of tax control cashing machine which can be deducted from VAT payable. The deduction and exemption of VAT payable shall be completed in Detailed Declaration Form for VAT Reduction and Exemption (the Form and completion instructions attached). Taxpayers without tax deduction and exemption are not required to complete.

19. According to the Provisional Regulations of the People’s Republic of China on Value-added Tax and the Detailed Rules thereof, and the Notice of the Ministry of Finance and State Taxation Administration on Issues Concerning the Pilot of Fully Replacing Business Tax with VAT (Notice No.36 of the Ministry of Finance and State Taxation Administration, 2016), small-scale taxpayers refer to employers and individuals who do not conform to the standards of general taxpayers but sell goods or provide processing and repair service, import goods and sales service, as well as intangible asset and immovable properties within the territory of China.

20. The Circular shall take effect since January 1, 2019.

The Circular is hereby given.

Attachments: 1. Detailed Declaration Form for Value-Added Tax Reduction and Exemption

           2. Completion Instructions on the Detailed Declaration Form for Value-Added Tax Reduction and Exemption

Shenzhen Tax Service, State Taxation Administration

January 23, 2019


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