In order to support the majority of individual industrial and commercial households to speed up the resumption of work and business, the State Administration of Taxation issued the announcement on supporting individual businesses to resume work and resume business and other tax collection and management matters (Announcement No. 5 in 2020)
其中规定:"2020年3月1日5月31日,除湖北省外,其他省、自治区、直辖市的增值税小规模纳税人,适用3%征收率的应税销售收入,减按1%征收率征收增值税;适用3%预征率的预缴增值税项目,减按1%预征率预缴增值税."
It stipulates: "from March 1 to May 31, 2020, except Hubei Province, small-scale VAT taxpayers in other provinces, autonomous regions and municipalities directly under the central government shall apply the taxable sales income of 3% and levy VAT at the rate of 1%; for VAT items with 3% prepayment rate, VAT shall be prepaid at 1% prepayment rate."
纳税义务发生时间
Time of tax liability
在2020年2月底之前的,
By the end of February 2020,
适用3%征收率的,按照3%征收率开具增值税发票.
If 3% is applicable, VAT invoice shall be issued according to 3% levy rate
在2020年3月1日5月31日的,
From March 1 to May 31, 2020,
适用减按1%征收率的,按照1%征收率开具增值税发票.
The VAT invoice shall be issued according to the 1% levy rate if applicable
不是所有业务都用1%征收率开票
Not all businesses are invoiced at 1% charge rate
小规模纳税人原适用5%征收率的,如销售自行开发的房地产项目、转让不动产、出租不动产、提供车辆停放服务、提供劳务派遣服务,选择差额纳税等,仍然需要按照5%的征收率开票.
Small scale taxpayers who originally applied the 5% levy rate, such as selling self-developed real estate projects, transferring real estate, renting real estate, providing vehicle parking service, providing labor dispatch service, and choosing differential tax payment, still need to invoice according to the 5% levy rate
温馨提示:
reminder:
一、纳税义务发生时间在2020年2月底之前,若是已经按3%征收率开具增值税发票的:
1、 If the VAT invoice has been issued at the rate of 3% before the end of February 2020:
1、发生销售折让、中止或者退回等情形需要开具红字发票的,按照3%征收率开具红字发票;
1. If it is necessary to issue a red ink invoice in case of sales discount, suspension or return, the red ink invoice shall be issued at the collection rate of 3%;
2、开票有误需要重新开具的,按照3%征收率开具红字发票,再重新开具正确的蓝字发票.
2. If the invoice is wrong and needs to be re issued, the red ink invoice shall be issued according to the 3% levy rate, and the correct blue ink invoice shall be issued again
二、在开具发票实际操作时,系统默认显示征收率为1%,在开票时一定要注意根据实际情况进行选择3%、5%还是1%.
2、 In the actual operation of the invoice, the system default display charge rate is 1%, in the invoice must pay attention to the actual situation to choose 3%, 5% or 1%
纳税申报:
Tax declaration:
计算公式(1%):
Calculation formula (1%):
销售额=含税销售额/(1+1%)
Sales = sales tax / (1 + 1%)
1、减按1%征收率销售额填写应征增值税不含税销售额(3%征收率)"相应栏次
1. Fill in the corresponding column of sales amount excluding VAT (3% levy rate) at the rate of 1%
2、减征的2%的减征额要填写在《增值税纳税申报表》的第16行"本期应纳税额减征额"一栏
2. 2% of the reduced tax amount should be filled in the column of "reduced amount of current tax payable" on line 16 of the VAT tax return form
《增值税减免税申报明细表》填写减税项目相应栏次
Fill in the corresponding columns of tax reduction items in the declaration details of VAT reduction and exemption
涉及到差额征税等情况,需要填写《增值税纳税申报表、附列资料》时,第8栏"不含税销售额"计算公式调整为:
When it is necessary to fill in the VAT tax declaration form and attached materials when it is necessary to fill in the tax difference tax and other situations, the calculation formula of "sales excluding tax" in column 8 is adjusted as follows:
第8栏=第7栏÷(1+征收率).
Column 8 = column 7 ^ (1 + charge rate)
小规模公司减按2%交税如何填报申报表?如果是按减2%缴税的话,附表一第十一栏填写三个点,主表第二十三栏填写减征的一个点,还有今年3%减按1%缴税的情况也要理解清楚,
How to fill in the declaration form for small-scale companies to reduce tax by 2%? If the tax is to be reduced by 2%, fill in three points in column 11 of Schedule 1, one point in column 23 of the main table, and the situation of paying tax at 1% of 3% this year,
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With the above summary of Linyi accounting training, we hope to help our customers. If you have any questions or ask for help, please click our website: http://www.jiuxingkuaiji.com Or call consultation, we will try our best to solve it for you
