On March 5, 20021year, the government work report stated that the threshold of value-added tax for small-scale taxpayers would be raised from monthly sales of 65,438+10,000 yuan to150,000 yuan.
In case of VAT taxable sales or the original tax rate of imported goods is 16%, the tax rate will be adjusted to13%; If the tax rate of 10% was originally applicable, the tax rate will be adjusted to 9%; If taxpayers purchase agricultural products, the original deduction rate is 10%, and the deduction rate is adjusted to 9%.
In 2020, the income tax threshold for small-scale taxpayers will be raised from the total monthly sales of 30,000 yuan to 654.38+10,000 yuan, and local taxes and educational surcharges such as resource tax, urban maintenance and construction tax, stamp duty, urban land use tax and farmland occupation tax will be reduced or exempted within 50%.
The numerical values and tax items contained in the above preferential policies shall be subject to the specific policies and regulations of the local tax authorities.
Legal basis: Provisional Regulations of People's Republic of China (PRC) on Value-added Tax.
Article 2 VAT rate:
(1) Unless otherwise specified in items 2, 4 and 5 of this article, the tax rate of taxpayers selling goods, services, tangible movable property leasing services or imported goods is 17%.
(2) Taxpayers sell transportation, postal services, basic telecommunications, construction and real estate leasing services, sell real estate, transfer land use rights, and sell or import the following goods at the tax rate of 1 1%:
1. Agricultural products such as grain, edible vegetable oil and edible salt;
2 residents tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas, coal products;
3 books, newspapers, magazines, audio-visual products and electronic publications;
4. Feeds, fertilizers, pesticides, agricultural machinery and plastic films;
5. Other goods specified by the State Council.
(3) Unless otherwise stipulated in Items 1, 2 and 5 of this article, the tax rate for taxpayers selling labor services and intangible assets is 6%.
(4) taxpayers export goods at zero tax rate; However, unless otherwise stipulated by the State Council.
(five) domestic units and individuals cross-border sales of services and intangible assets within the scope of the State Council, the tax rate is zero.
The adjustment of tax rate is decided by the State Council.
Twelfth small-scale taxpayers value-added tax collection rate of 3%, unless otherwise stipulated in the State Council.