China's tax law stipulates that small-scale taxpayers whose monthly income does not exceed 654.38+10,000 yuan and quarterly income does not exceed 300,000 yuan can enjoy the tax exemption policy. Specifically, individuals and enterprises can be exempted from value-added tax, consumption tax, business tax and other taxes after they meet the requirements. It should be noted that this does not mean that there is no need to pay taxes at all, and there are other taxes and fees such as education surcharge and urban maintenance and construction tax. For individuals, if the monthly income does not exceed 6,543,800 yuan+0,000 yuan, they can be exempted from personal income tax; If the monthly income is between 1000 yuan and 20000 yuan, you can enjoy a pre-tax deduction of 3500 yuan; If the monthly income is between 20,000 yuan and 30,000 yuan, you can enjoy a pre-tax deduction of 2,000 yuan; If the monthly income is between 30,000 yuan and 40,000 yuan, you can enjoy the pre-tax deduction of 1 0,000 yuan. For enterprises, small-scale taxpayers mean that the annual sales of enterprises do not exceed 5 million yuan (20 18 years ago, the annual sales do not exceed 5 million yuan), the monthly sales do not exceed 400 thousand yuan, and the monthly taxable sales do not exceed 300 thousand yuan. Eligible enterprises can enjoy many preferential policies, such as business tax, urban maintenance and construction tax, education surcharge, local education surcharge, and small-scale VAT taxpayer relief.
What is the difference between the tax exemption policy of small-scale taxpayers and the general VAT taxpayers? The tax exemption policy for small-scale taxpayers mainly refers to the exemption of value-added tax, consumption tax and business tax, but other taxes still need to be paid; General taxpayers of value-added tax need to pay value-added tax according to a certain proportion, and may also involve the payment of other taxes and fees, such as stamp duty and land use tax. In addition, ordinary taxpayers of value-added tax can carry out operations such as input deduction and invoicing, while the operations of small-scale taxpayers are relatively simple and more convenient for taxpayers.
The tax exemption policy of small-scale taxpayers is attractive to both individuals and enterprises, but it should be noted that other taxes and fees still need to be paid carefully to avoid unnecessary risks and losses. Therefore, in the specific operation process, it is recommended to consult a professional tax consultant or accountant in order to better understand the policies and regulations.
Legal basis:
Article 131 of the Value-added Tax Law of People's Republic of China (PRC), if the monthly sales of small-scale taxpayers do not exceed 30,000 yuan, value-added tax shall not be levied, but consumption tax, business tax and urban maintenance and construction tax shall be paid.