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Announcement of the State Taxation Administration on Supporting the Resumption of Work and Business of Individual Industrial and Commercial Households and Other Matters Concerning Tax Collection Administration [Effective]
國家稅務總局關于支持個體工商戶復工復業等稅收征收管理事項的公告 [現行有效]
【法寶引證碼】
 
  
  
Announcement of the State Taxation Administration on Supporting the Resumption of Work and Business of Individual Industrial and Commercial Households and Other Matters Concerning Tax Collection Administration 

國家稅務總局關于支持個體工商戶復工復業等稅收征收管理事項的公告

(Announcement No. 5 [2020] of the State Taxation Administration) (國家稅務總局公告2020年第5號)

For the purposes of advancing in an overall manner the prevention and control of the outbreak of coronavirus disease (COVID-19) and economic and social development, supporting individual industrial and commercial households' resumption of work and business, and implementing relevant tax policies, you are hereby notified of relevant matters concerning the administration of tax collection as follows: 為統籌推進新冠肺炎疫情防控和經濟社會發展工作,支持個體工商戶復工復業,貫徹落實相關稅收政策,現就有關稅收征收管理事項公告如下:
I. Where the obligation of a small-scale value-added tax (“VAT”) taxpayer to pay taxes on its taxable sales income arises before the end of February 2020, and the VAT thereon shall be levied at the rate of 3%, the VAT invoice shall be issued based on the levy rate of 3%; and where the tax payment obligation arises between March 1, 2020 and May 31, 2020 and the VAT thereon shall be levied at the reduced rate of 1%, the VAT invoice shall be issued based on the levy rate of 1%.   一、增值稅小規模納稅人取得應稅銷售收入,納稅義務發生時間在2020年2月底以前,適用3%征收率征收增值稅的,按照3%征收率開具增值稅發票;納稅義務發生時間在2020年3月1日至5月31日,適用減按1%征收率征收增值稅的,按照1%征收率開具增值稅發票。
II. Where a small-scale VAT taxpayer shall be subject to VAT at the reduced levy rate of 1% in accordance with the relevant provisions of the Announcement of the Ministry of Finance and the State Taxation Administration on the Value-Added Tax Policies on Supporting the Resumption of Work and Business of Individual Industrial and Commercial Households (No. 13 [2020], hereinafter referred to as the “Announcement No. 13”), the sales amount shall be calculated under the following formula:   二、增值稅小規模納稅人按照《財政部 稅務總局關于支持個體工商戶復工復業增值稅政策的公告》(2020年第13號,以下簡稱“13號公告”)有關規定,減按1%征收率征收增值稅的,按下列公式計算銷售額:
Sales amount = Sales amount containing tax/ (1+1%) 銷售額=含稅銷售額/(1+1%)
III. When filing a VAT return, a small-scale VAT taxpayer shall, in accordance with the relevant provisions of the Announcement No. 13, fill the sales amount exempt from VAT and other items in the corresponding columns in the Value-Added Tax Return (Applicable to Small-Scale Taxpayers) and the corresponding columns under “Tax Exemption Items” in the Detailed Declaration Form for Value-Added Tax Reduction and Exemption; and fill the sales amount which shall be subject to VAT at the reduced levy rate of 1% in the corresponding column of “Tax-Exclusive Sales Amount Subject to VAT (Levy Rate of 3%)” in the Value-Added Tax Return (Applicable to Small-Scale Taxpayers), and fill 2% of the corresponding reduced amount of VAT payable in the “reduced amount of tax payable for the current period” in the Value-Added Tax Return (Applicable to Small-Scale Taxpayers) and corresponding column under “Tax Reduction Items” in the Detailed Declaration Form for Value-Added Tax Reduction and Exemption.   三、增值稅小規模納稅人在辦理增值稅納稅申報時,按照13號公告有關規定,免征增值稅的銷售額等項目應當填寫在《增值稅納稅申報表(小規模納稅人適用)》及《增值稅減免稅申報明細表》免稅項目相應欄次;減按1%征收率征收增值稅的銷售額應當填寫在《增值稅納稅申報表(小規模納稅人適用)》“應征增值稅不含稅銷售額(3%征收率)”相應欄次,對應減征的增值稅應納稅額按銷售額的2%計算填寫在《增值稅納稅申報表(小規模納稅人適用)》“本期應納稅額減征額”及《增值稅減免稅申報明細表》減稅項目相應欄次。
The calculation formula for “Tax-Exclusive Sales Amount” in Column 8 of the Schedule to the Value-Added Tax Return (Applicable to Small-Scale Taxpayers) shall be changed into “Column 8 = Column 7 ÷ (1+ Levy rate). 《增值稅納稅申報表(小規模納稅人適用)附列資料》第8欄“不含稅銷售額”計算公式調整為:第8欄=第7欄÷(1+征收率)。
IV. Where the obligation of a small-scale VAT taxpayer to pay taxes on its taxable sales income arises before the end of February 2020, and a VAT invoice has been issued based on the levy rate of 3%, while the issuance of a special red-letter invoice is required due to sales discount, suspension or return or any other circumstance, a red-letter invoice shall be issued based on the levy rate of 3%; and where an invoice is issued by mistake and a new one needs to be issued, a correct blue-letter invoice shall be re-issued after a red-letter invoice is issued based on the levy rate of 3%.   四、增值稅小規模納稅人取得應稅銷售收入,納稅義務發生時間在2020年2月底以前,已按3%征收率開具增值稅發票,發生銷售折讓、中止或者退回等情形需要開具紅字發票的,按照3%征收率開具紅字發票;開票有誤需要重新開具的,應按照3%征收率開具紅字發票,再重新開具正確的藍字發票。
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