1. Invoice cannot be a special VAT invoice without tax exemption.
2. The amount is income excluding tax, not tax.
1. Exemption: from April to the end of this year, small-scale taxpayers will be exempted from 3% VAT (taxpayers over 5 million need to be converted into ordinary taxpayers); If the business is 5%, the original regulations still apply that the monthly amount does not exceed 6.5438+0.5 million (the quarterly amount does not exceed 450,000);
2. About invoicing: small-scale taxpayers whose business is 3% levy rate will issue tax-free invoices if they choose to enjoy the tax-free policy; If there is a need to issue special invoices, special VAT invoices will be issued at 3% from April this year (1% tax rate will expire at the end of March this year).
3. About declaration: Small-scale taxpayers with a business tax rate of 3% need to declare VAT in two situations:
(1) If the total monthly sales amount does not exceed 1.5 million yuan (the quarterly sales amount does not exceed 450,000 yuan), the items such as sales exempted from value-added tax shall be filled in the relevant columns of the Declaration Form for Value-added Tax and Additional Tax (applicable to small-scale taxpayers), Sales Exempted for Small and Micro Enterprises or Sales Not Up to the Threshold. If there are no other tax-exempt items, there is no need to fill in the VAT Tax Reduction and Exemption Declaration Form;
(2) If the total monthly sales amount exceeds 6.5438+0.5 million yuan (the total quarterly sales amount exceeds 450,000 yuan), the total sales amount of items exempted from value-added tax shall be filled in the column of "Other Duty-free Sales" in the Declaration Form for Value-added Tax and Additional Tax (applicable to small-scale taxpayers) and the corresponding column of the List of Value-added Tax Reduction and Exemption.
legal ground
People's Republic of China (PRC) tax collection management law
Article 33 Taxpayers shall reduce or exempt taxes in accordance with the provisions of laws and administrative regulations.
Decisions on tax reduction or exemption made by local people's governments at various levels and their competent departments, units and individuals in violation of laws and administrative regulations.
If it is invalid, the tax authorities will not implement it and report it to the higher tax authorities.
Article 34 When collecting taxes, tax authorities must issue tax payment vouchers to taxpayers. When withholding agents withhold or collect taxes, taxpayers demand withholding.
The withholding agent shall issue the tax withholding and collecting certificate when the payer issues it.
Article 35 Under any of the following circumstances, the tax authorities have the right to verify the tax payable:
(a) in accordance with the provisions of laws and administrative regulations can not set up account books;
(two) in accordance with the provisions of laws and administrative regulations, accounting books should be set up but not set up;
(3) destroying account books without authorization or refusing to provide tax payment information;
(four) although the account books are set up, the accounts are chaotic or the cost information, income vouchers and expense vouchers are incomplete, which makes it difficult to audit the accounts;
(5) Failing to file tax returns within the prescribed time limit due to tax obligations, and failing to file tax returns within the time limit ordered by the tax authorities;
(6) The tax basis declared by the taxpayer is obviously low without justifiable reasons.
The specific procedures and methods for the tax authorities to verify the tax payable shall be formulated by the competent tax authorities of the State Council.