announcement
high
2023-08-03
Announcement of the Ministry of Finance and the State Taxation Administration on the VAT Exemption Policy for Small-Scale Taxpayers
财政部 税务总局关于增值税小规模纳税人减免增值税政策的公告
财政部
mof
This document extends the value-added tax (VAT) exemption policy for small-scale taxpayers, including small enterprises and individual businesses, to further support their development.
Document Text
1,678 characters
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财政部 税务总局公告2023年第19号<br>
为进一步支持小微企业和个体工商户发展，现将延续小规模纳税人增值税减免政策公告如下： <br>
一、对月销售额10万元以下（含本数）的增值税小规模纳税人，免征增值税。 <br>
二、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。 <br>
三、本公告执行至2027年12月31日。<br>
特此公告。 <br>
财政部 税务总局<br>
2023年8月1日
Topics
tax policy
small business support
value-added tax
Metadata
| Publisher | 财政部 |
| Site | mof |
| Date | 2023-08-03 |
| Category | major_policy |
| Policy Area | 税收政策 |
| CMS Category | 政策发布 |
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