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| Announcement of the State Taxation Administration on Tax Collection Administration Matters Concerning Value-Added Tax Reduction and Exemption Policies for Small-Scale Value-Added Tax Taxpayers and Other Policies | | 国家税务总局关于增值税小规模纳税人减免增值税等政策有关征管事项的公告 |
| (Announcement No. 1 [2023] of the State Taxation Administration) | | （国家税务总局公告2023年第1号） |
| In accordance with the provisions of the Announcement of the Ministry of Finance and the State Taxation Administration on Clarifying the Value-Added Tax Reduction and Exemption Policies for Small-Scale Value-Added Tax Taxpayers and Other Policies (Announcement No. 1 [2023], hereinafter referred to as the “Announcement No. 1”), relevant tax collection administration matters are hereby announced as follows: | | 按照《财政部 税务总局关于明确增值税小规模纳税人减免增值税等政策的公告》（2023年第1号，以下简称1号公告）的规定，现将有关征管事项公告如下： |
| I. Where the total monthly sales amount of a small-scale value-added tax (“VAT”) taxpayer (hereinafter referred to as a “small-scale taxpayer”) that conducts VAT taxable sales does not exceed 100,000 yuan (or its quarterly sales volume does not exceed 300,000 yuan if one quarter is taken as a taxable period, here and below), the taxpayer shall be exempt from VAT. | | 一、增值税小规模纳税人（以下简称小规模纳税人）发生增值税应税销售行为，合计月销售额未超过10万元（以1个季度为1个纳税期的，季度销售额未超过30万元，下同）的，免征增值税。 |
| Where the total monthly sales amount of a small-scale VAT taxpayer that conducts VAT taxable sales exceeds 100,000 yuan, but the balance after deducting the sales amount of the immovable properties sold in the current period from the total monthly sales amount does not exceed 100,000 yuan, the sales amount obtained by the taxpayer from selling goods, labor services, services, and intangible assets shall be exempt from VAT. | | 小规模纳税人发生增值税应税销售行为，合计月销售额超过10万元，但扣除本期发生的销售不动产的销售额后未超过10万元的，其销售货物、劳务、服务、无形资产取得的销售额免征增值税。 |
| II. Whether a small-scale taxpayer to which the difference-based VAT collection policy applies can claim the VAT exemption as prescribed in Article 1 of this Announcement shall be determined based on the sales amount from which relevant costs are deducted. | | 二、适用增值税差额征税政策的小规模纳税人，以差额后的销售额确定是否可以享受1号公告第一条规定的免征增值税政策。 |
| In the relevant columns under “Tax-exempt Sales Amount” in the Value-Added Tax, Surtax and Surcharges Return (Applicable to Small-Scale Taxpayers), the sales amount from which relevant costs are deducted shall be entered. | | 《增值税及附加税费申报表（小规模纳税人适用）》中的“免税销售额”相关栏次，填写差额后的销售额。 |
| III. The rental income obtained by any other individual as mentioned in Article 9 of the Detailed Rules for the Implementation of the Interim Regulation of the People's Republic of China on Value-Added Tax from leasing any immovable property in the form of collecting rentals in a lump sum may be evenly apportioned during the corresponding lease term. Where the monthly rental income after apportionment does not exceed 100,000 yuan, it shall be exempt from VAT. | | 三、《中华人民共和国增值税暂行条例实施细则》第九条所称的其他个人，采取一次性收取租金形式出租不动产取得的租金收入，可在对应的租赁期内平均分摊，分摊后的月租金收入未超过10万元的，免征增值税。 |
| IV. Where the VAT exemption policies as prescribed in Article 1 of the Announcement No. 1 apply to the taxable sales income obtained by a small-scale taxpayer, the taxpayer may choose to waive tax exemption for such sales income and issue a special VAT invoice. | | 四、小规模纳税人取得应税销售收入，适用1号公告第一条规定的免征增值税政策的，纳税人可就该笔销售收入选择放弃免税并开具增值税专用发票。 |
| V. Where the policy of levying VAT at the reduced rate of 1% as prescribed in Article 2 of the Announcement No. 1 applies to the taxable sales income obtained by a small-scale taxpayer, a VAT invoice shall be issued based on the levy rate of 1%. The taxpayer may choose to waive tax reduction for such sales income and issue a special VAT invoice. | | 五、小规模纳税人取得应税销售收入，适用1号公告第二条规定的减按1%征收率征收增值税政策的，应按照1%征收率开具增值税发票。纳税人可就该笔销售收入选择放弃减税并开具增值税专用发票。 |
| VI. Where the obligation of a small-scale taxpayer to pay taxes on its taxable sales income arises before December 31, 2022, and a VAT invoice has been issued, while it is necessary to issue a red-letter invoice due to sales discount, suspension or return or any other circumstance, a red-letter invoice based on the corresponding levy rate or a red-letter for tax exemption shall be issued; and where an invoice is issued by mistake and a new one needs to be issued, a correct blue-letter invoice shall be re-issued after a red-letter invoice based on the corresponding levy rate or a red-letter for tax exemption is issued. | | 六、小规模纳税人取得应税销售收入，纳税义务发生时间在2022年12月31日前并已开具增值税发票，如发生销售折让、中止或者退回等情形需要开具红字发票，应开具对应征收率红字发票或免税红字发票；开票有误需要重新开具的，应开具对应征收率红字发票或免税红字发票，再重新开具正确的蓝字发票。 |
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