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Announcement of the Ministry of Finance and the State Taxation Administration on Clarifying the Value-Added Tax Reduction and Exemption Policies for Small-Scale Value-Added Tax Taxpayers and Other Policies
[Effective]
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财政部、税务总局关于明确增值税小规模纳税人减免增值税等政策的公告
[现行有效]
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【法宝引证码】
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| Announcement of the Ministry of Finance and the State Taxation Administration on Clarifying the Value-Added Tax Reduction and Exemption Policies for Small-Scale Value-Added Tax Taxpayers and Other Policies | | 财政部、税务总局关于明确增值税小规模纳税人减免增值税等政策的公告 |
| (Announcement No. 1 [2023] of the Ministry of Finance and the State Taxation Administration) | | （财政部、税务总局公告2023年第1号） |
| The value-added tax (“VAT”) reduction and exemption policies for small-scale VAT taxpayers and other policies are hereby announced as follows: | | 现将增值税小规模纳税人减免增值税等政策公告如下： |
| I. From January 1, 2023, to December 31, 2023, small-scale VAT taxpayers with a monthly sales amount of 100,000 yuan or less shall be exempt from VAT. | | 一、自2023年1月1日至2023年12月31日，对月销售额10万元以下（含本数）的增值税小规模纳税人，免征增值税。 |
| II. From January 1, 2023 to December 31, 2023, a small-scale VAT taxpayer's taxable sales income to which the VAT rate of 3% applies shall be subject to VAT at the reduced rate of 1%; and the VAT on its items subject to prepayment of VAT at the rate of 3% shall be prepaid at the reduced rate of 1%. | | 二、自2023年1月1日至2023年12月31日，增值税小规模纳税人适用3%征收率的应税销售收入，减按1%征收率征收增值税；适用3%预征率的预缴增值税项目，减按1%预征率预缴增值税。 |
| ．．．．．． | | ．．．．．． |
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