Traditional Culture Encyclopedia - Hotel franchise - What is the tax exemption standard for small-scale taxpayers of catering services?
What is the tax exemption standard for small-scale taxpayers of catering services?
According to the Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Defining the Policy of Exempting Small-scale Taxpayers from VAT (AnnouncementNo. 1 1 of the Ministry of Finance and State Taxation Administration of The People's Republic of China), small-scale taxpayers have VAT taxable sales, and the total monthly sales amount does not exceed 1 50,000 yuan (for example, 1 quarter is1tax period.
According to the Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Exempting Small-scale Taxpayers from Value-added Tax (AnnouncementNo.: Ministry of Finance and State Taxation Administration of The People's Republic of China 2022 15), the taxable sales income of small-scale taxpayers with value-added tax will be exempted from value-added tax from April 1 day to February 3, 2022. VAT prepayment with 3% withholding rate shall be applied, and VAT prepayment shall be suspended.
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