First, a background

 

In order to implement the "the Treasury's part of the state administration of taxation on a suspension of small micro enterprise value added tax and business tax notice (caishui [2013] no. 52) and the state administration of taxation on suspension imposed some small micro enterprise value added tax and business tax policy issues related to the announcement of announcement no. 2013, 49 (state administration of taxation), the drafting of this announcement.

 

Second, the main content

 

(a) because the city small-scale taxpayers value-added tax filing period for a quarter of the business or enterprise unit in the small-scale VAT taxpayer temporarily exempt from VAT policy since Aug. 1, enjoy deadline only in August and September. For a quarter of the assessable period of small-scale taxpayers of value added tax of enterprises or the enterprise units in October 2013 when the quarterly report, in July 2013 in sales in accordance with the provisions, shall declare and pay value-added tax, in August 2013, September reporting monthly sales less than 20000 yuan (contain 20000 yuan, the same below), free of VAT.

 

(2) of the small-scale taxpayers of value added tax of the enterprise or non-enterprise units in the quarter was identified as general VAT taxpayers, in the quarter before the effect of average taxpayer qualification for small-scale taxpayers, still in sales is less than 20000 yuan per month, free of VAT. Such as small-scale taxpayers of value added tax of the enterprise or non-enterprise units in the fourth quarter of 10, 11, 12 in the quarterly VAT tax returns, as a general VAT taxpayer, in December 10 during the small-scale taxpayers, monthly sales in November, less than 20000 yuan temporarily free of VAT.

 

(3) according to the provisions of the current sales of duty-free goods or taxable services shall be exempted from VAT tax provisions shall be applicable and apply the taxable services shall issue special VAT invoices. Therefore, belongs to a small-scale VAT payer in the business and enterprise unit, whether quarter sales more than 60000 yuan (including 60000), its sales in accordance with the project of duty-free goods, services and services, shall apply to the tax authorities issue a VAT invoice (including goods transportation, special invoices for value-added tax, the same below), but can apply to the tax authorities issue a tax invoice, do not need to be paid in advance. For small-scale VAT taxpayers need to issue special VAT invoices in the business and enterprise unit, can apply for to give up tax according to regulations. Give up after tax-free, can apply to the tax authorities issue a VAT invoice, but shall not apply for tax exemption for 36 months.

 

(4) the business or enterprise unit in the small-scale taxpayers of value added tax, on August 1, 2013 by the ministry of finance the state administration of taxation on suspension on some small micro enterprise value added tax and business tax notice (caishui [2013] no. 52) policy adjustment reasons apply to the tax authorities issue a VAT invoice and choose to give up tax exemption, but on September 1, 2013, apply to the competent tax authorities to withdraw to abandon duty-free, fill in the VAT taxpayer withdraw abandon the application for tax exemption shall be documents submitted to the competent tax authority to accept the duty to deal with. Withdraw to give up tax exemption of VAT small-scale taxpayers of the business or enterprise unit, the sales according to the project of duty-free goods, services and services, in accordance with the provisions, still can not apply for VAT special invoice. If is really necessary, the application of VAT special invoice shall not withdraw the give up duty-free. Withdraw after tax-free abandon, quarter sales less than 60000 yuan (August and September sales of less than 20000 yuan per month), after August 1, 2013 issue of the special VAT invoice and commercial invoice VAT tax already paid, the invoice after all sheets recover can apply for to return to the competent tax authority.