2. From June 65438+1 October1day in 2023 to February 3 1 day in 2023, small-scale taxpayers of value-added tax were paid in by taxable sales customers at the rate of 3% before collection, and the value-added tax was levied at the reduced rate of 1%. The withholding rate is 3%, and the withholding value-added tax is reduced by 1%.
Three. From June 65438+1 October1day in 2023 to February 3 1 day in 2023, the VAT deduction policy shall be implemented according to the following provisions:
(1) Taxpayers in producer services are allowed to deduct the input tax in the current period plus 5% to deduct the taxable amount. Producer service industry taxpayers sell their grandchildren over their earnings, which refers to taxpayers who provide postal services, telecommunications services, modern services and life services with sales accounting for more than 50% of total sales.
(2) Taxpayers in the life service industry are allowed to deduct the tax payable according to the deductible input tax plus 10%. Taxpayers engaged in life service industry refer to taxpayers whose sales of life service industry account for more than 50% of the total sales.
(III) Other matters for which the taxpayer applies the policy of adding and deducting shall be in accordance with the Announcement of the General Administration of Customs of the State Administration of Taxation of the Ministry of Finance on Deepening the Reform of Value-added Tax (Announcement No.39 of the General Administration of Customs of the Ministry of Finance, No.2019) and the Announcement of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Defining the Policy of Adding and Deducting Value-added Tax for Life Services (Announcement No.8019).
Four, according to the provisions of this announcement, the value-added tax that should be reduced or exempted before the announcement can be used to offset the taxpayer's tax payable or refund the tax in the future.