Can ordinary tickets be tax-free in May 2023?

In 2023, ordinary tickets are not tax-free. Details are as follows:

1, the tax exemption policy for small-scale ordinary tickets was cancelled, and the small-scale value-added tax rate in 2023 was 1%.

2. Although the tax exemption policy for small-scale ordinary tickets has been abolished, ordinary tickets with monthly billing not exceeding 65,438+10,000 yuan (quarterly billing not exceeding 300,000 yuan) can enjoy the preferential treatment of exemption from value-added tax.

3. If the customer insists on a 3% special ticket, he can open a 3% special ticket, and the tax rate is also 3%, which is equivalent to giving up the tax exemption policy.

To put it simply, both ordinary tickets and special tickets issued by small-scale taxpayers are 1%, but if the total amount of quarterly invoices exceeds 300,000, ordinary tickets will also be taxed, and ordinary tickets with a total amount of quarterly invoices less than 300,000 can enjoy the tax exemption policy.

In addition, the issue of issuing invoices on behalf of individuals also applies to the collection rate of small-scale taxpayers, which is also levied according to 1%. Personal income tax is still paid normally. According to the business situation, if it is labor remuneration, it is the tax withheld and remitted by the drawee. If it is business income, it should be directly verified and collected in the invoicing process.

legal ground

Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Defining the Tax Reduction and Exemption Policy for Small-scale VAT Taxpayers

Article 1 From June 65438+ 1 October1day in 2023 to February 3 1 day in 2023, small-scale VAT taxpayers with monthly sales below 65438+million yuan (inclusive) shall be exempted from VAT. Article 2 From June 65438+1 October1day in 2023 to February 3 1 day in 2023, small-scale taxpayers of value-added tax shall apply taxable sales income at the rate of 3%, and the value-added tax shall be levied at the reduced rate of 1%; The withholding rate is 3%, and the withholding value-added tax is reduced by 1%.