According to the provisions of the Preferential VAT Policy for Small and Micro Enterprises, from April 1 day in 2026 to February 3 1 day in 2022, if the total monthly sales of small-scale taxpayers do not exceed15,000 yuan or the quarterly sales do not exceed 450,000 yuan, the value-added tax will be exempted. If there is no consumption tax to be paid in the current period, then the tax basis for education surcharge and local education surcharge is 0 yuan, and the subsequent education surcharge and local education surcharge are also exempted accordingly.
In addition, individual natural persons can also enjoy the above preferential policies.
Matters needing attention
If the sales of small-scale taxpayers exceed the sales stipulated in the VAT exemption policy for small and micro enterprises, VAT tax will be generated, and education surcharge and local education surcharge will be paid according to the actually paid VAT.
Special reminder
If you are a small-scale taxpayer, the total monthly sales do not exceed 6.5438+0.5 million yuan or the quarterly sales do not exceed 450,000 yuan, but you need to pay the urban maintenance and construction tax, but the surcharge for education and the surcharge for local education may still be exempted!
Preferential treatment 2: Exempt taxpayers from preferential treatment.
From February 1 day, 2006, taxpayers whose monthly sales or turnover does not exceed 654.38+10,000 yuan (quarterly sales or turnover does not exceed 300,000 yuan) will be exempted from additional education fees and local education fees.
It can be seen that compared with the first discount, this discount is not only applicable to small-scale taxpayers, but also can be enjoyed regardless of whether a special VAT invoice has been issued!
However, the scope of exemption is 654.38 million yuan per month/300,000 yuan per quarter, not 654.38 million yuan per month/450,000 yuan per quarter in the conditions of VAT exemption for small and micro enterprises.
Preferential 3: Preferential provisions on halving the collection of small-scale taxpayers.
The intensity and implementation time of halving the preferential collection are different from the above two exemptions. Simply put, those who meet the conditions of preferential treatment I and preferential treatment II are directly exempted from inspection. When the first and second preferential conditions are not met, it can be further judged whether the surcharge for education and the surcharge for local education should be paid, and whether it can be levied by half.
Specific preferential contents: from 20 19 1 10 to 2021February 31February, the education surcharge and local education surcharge of small-scale VAT taxpayers in Guangxi will be reduced by 50%, and small-scale VAT taxpayers have enjoyed the national education surcharge and local education surcharge according to law. If the state has new regulations, those regulations shall prevail. Similarly, individual natural persons can also enjoy the above preferential policies.
For example, Huanhuan commissary just mentioned needs to pay VAT 1 000 yuan in the current period, so the payable amount of education surcharge and local education surcharge is 1 000× (3%+2% )× 50% = 25 yuan.
Finally, learn how to enjoy the above benefits!
The above education surcharge and local education surcharge are enjoyed at the time of declaration, and there is no need to put on record, which means it is very convenient to check the discount when filling out the declaration form!
For more preferential contents, please see the following policy documents. If you have other questions, you can also call the competent tax authorities or Guangxi tax hotline 12366 for consultation.