Does the tax exemption below 20,000 yuan refer to the tax under the VAT reform?

According to the State Administration of Taxation's announcement on issues related to the exemption of small and micro enterprises from value-added tax and business tax, the State Administration of Taxation Announcement No. 57 of 2014 will increase the tax threshold to 30,000 yuan per month from October 1, 2014, and the small-scale VAT taxpayers will not exceed 90,000 yuan per quarter.

This one is for VAT!! After the VAT reform, it belongs to value-added tax.

Business tax of less than 20,000 yuan is also exempt.

Announcement on Issues Concerning the Policy of Temporarily Exempting Certain Small and Micro Enterprises from Value-Added Tax and Business Tax (Announcement No. 49 [2013] of the State Administration of Taxation).

Article 3 stipulates that if an enterprise or a non-enterprise unit among small-scale VAT taxpayers concurrently engages in business tax taxable items, it shall separately calculate the sales amount of VAT taxable items and the turnover of business tax taxable items, and if the monthly sales amount does not exceed 20,000 yuan (60,000 yuan on a quarterly basis), it shall be temporarily exempted from business tax if the monthly turnover does not exceed 20,000 yuan (60,000 yuan on a quarterly basis).

So your company's VAT income is exempt from tax].

Resources.

It depends on what kind of tax it is, value-added tax: sales of goods, monthly sales of 5000 20,000 yuan; For the sale of taxable services, the monthly sales amount is 5000 20 yuan; If the tax is paid on a one-time basis, it is 33,500 yuan per (daily) sales.

Business tax: regular tax (unless otherwise specified) is 5000 20 yuan per month; The per-time tax (unless otherwise specified) is $33,500 per day turnover.

Small enterprises with monthly sales of less than 20,000 yuan are exempt from business tax and value-added tax, The meeting pointed out that there are a large number of small and micro enterprises, the vast majority of which are private enterprises, which play an important role in promoting economic development, promoting market prosperity and expanding employment. The meeting decided to revitalize the stock of wealth by adjusting the expenditure structure.

In accordance with the principle of fair tax burden, from August 1 this year, small-scale VAT taxpayers and business tax taxpayers with monthly sales of no more than 20,000 yuan in small and micro enterprises will be temporarily exempted from VAT.

and business tax, and pay close attention to the study of relevant long-term mechanisms. This will enable eligible small and micro enterprises to enjoy the same tax policies as individual industrial and commercial households, bringing benefits to more than 6 million small and micro enterprises, which is directly related to the benefits of tens of millions of people.

business and income.

If the monthly sales (excluding tax) does not exceed 20,000 yuan, it is exempt from VAT, and the urban construction tax, education surcharge and local education surcharge are exempted at the same time.

Free urban construction, education surcharges, water conservancy, etc. are all based on business tax and value-added tax. VAT is exempted, and the surcharge is gone.

But the deed tax is not exempt.

No, the general taxpayer of VAT implements the deduction method, and the tax payable is output tax minus input tax, and if it is a positive number, the tax is paid, and if it is a negative number, it is retained.

Notice of the Ministry of Finance and the State Administration of Taxation on Temporarily Exempting Some Small and Micro Enterprises from Value-Added Tax and Business Tax (CS 2013 No. 52):

In order to further support the development of small and micro enterprises, with the approval of the first month, since August 1, 2013, the small-scale VAT taxpayers in the monthly sales of enterprises or non-enterprise units with sales of no more than 20,000 yuan will be temporarily exempted from VAT; Enterprises or non-enterprise units with a monthly turnover of no more than 20,000 yuan among business tax taxpayers shall be temporarily exempted from business tax.

The income of general VAT taxpayers is less than 20,000 yuanNopeVAT exempt.

Policy basisNotice of the Ministry of Finance and the State Administration of Taxation on Temporarily Exempting Some Small and Micro Enterprises from Value-Added Tax and Business Tax (Cai Shui 2013 No. 52):

In order to further support the development of small and micro enterprises, with the approval of the first month, since August 1, 2013, rightSmall-scale VAT taxpayersEnterprises or non-enterprise units with monthly sales of no more than 20,000 yuan are temporarily exempted from VAT; Enterprises or non-enterprise units with a monthly turnover of no more than 20,000 yuan among business tax taxpayers shall be temporarily exempted from business tax.

Your friend's approach is wrong, it is normal to include non-operating income and pay income tax.

Paragraph (1) of Article 1 of the Notice of the Ministry of Finance and the State Administration of Taxation on Issues Concerning Enterprise Income Tax Policies for Administrative Fees and Charges of Fiscal Funds (Cai Shui [2008] No. 151) stipulates: "1. Fiscal funds (1) All kinds of financial funds obtained by enterprises, except for those that belong to the state investment and require the return of the principal after the use of fundsAll of them should be included in the total income of the enterprise in the current year. The term "fiscal funds" in this article refers to the financial subsidies, subsidies, loan interest discounts, and other types of special financial funds obtained by enterprises and their relevant departmentsIncluding direct reduction and exemption of value-added tax and various taxes that are refunded at the time of collection, first collected and then refunded, and first collected and then refunded, but does not include the export tax rebate obtained by the enterprise in accordance with the regulations; The term "state investment" refers to the direct investment made by the state in the capacity of an investor and a corresponding increase in the paid-in capital (share capital) of the enterprise in accordance with relevant regulations. ”

Hello, corporate income tax is paid according to profits, income directly affects profits, and corporate income tax is not necessarily paid if VAT is not paid. Corporate income tax is paid at 25% of profits.

In accordance with the spirit of the Notice of the Ministry of Finance and the State Administration of Taxation on Temporarily Exempting the Levy of Value-Added Tax and Business Tax for Some Small and Micro Enterprises (Cai Shui 2013 No. 52), enterprises or non-enterprise units with monthly sales of no more than 20,000 yuan among small-scale VAT taxpayers shall be temporarily exempted from VAT; The specific financial treatment is as follows:

Borrow: Bank deposit (cash).

Credit: Tax Payable – VAT Payable.

Note: VAT at the rate of 3%)

Debit: Tax Payable - VAT Payable (Tax Deduction) Due

Credit: Non-operating income (tax deductions).

Notice of the Ministry of Finance and the State Administration of Taxation on the Temporary Exemption of Value-Added Tax and Business Tax for Some Small and Micro Enterprises Cai Shui 2013 No. 52 Date of Issue: 2013-07-29 Finance Departments (Bureaus), State Taxation Bureaus, Local Taxation Bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan, and Finance Bureaus of Xinjiang Production and Construction Corps

In order to further support the development of small and micro enterprises, with the approval of the first month, since August 1, 2013, the small-scale VAT taxpayers in the monthly sales of enterprises or non-enterprise units with sales of no more than 20,000 yuan will be temporarily exempted from VAT; Enterprises or non-enterprise units with a monthly turnover of no more than 20,000 yuan among business tax taxpayers shall be temporarily exempted from business tax.

Please follow suit.

The tax exemption below 20,000 yuan needs to meet the conditions of small and micro enterprises.

General taxpayers are not entitled to the preferential policy of VAT exemption for monthly sales (turnover) not exceeding 30,000 yuan.

Since October 1, 2014, the reduction and exemption policy has been adjusted to monthly sales of no more than 30,000 yuan (including 30,000 yuan); For small-scale VAT taxpayers and business tax taxpayers with one quarter as the tax period, the quarterly sales or turnover shall not exceed 90,000 yuan.

The announcement issued by the State Administration of Taxation is the announcement of the State Administration of Taxation on issues related to the policy of temporarily exempting some small and micro enterprises from value-added tax and business tax (Announcement No. 49 of 2013 of the State Administration of Taxation), which was adjusted to the announcement on issues related to the exemption of VAT and business tax for small and micro enterprises (Announcement No. 57 of 2014 of the State Administration of Taxation) in 14 years

In the name of the announcement, it is a statement about small and micro enterprises, but the text clearly stipulates:

1. Small-scale VAT taxpayers and business tax taxpayers whose monthly sales or turnover does not exceed 30,000 yuan (including 30,000 yuan, the same below) shall be exempted from VAT or business tax in accordance with the provisions of the above documents

Therefore, no matter how large the scale is, whether the general taxpayer meets the standards of small and micro enterprises, does not enjoy the preferential policy of "no more than 30,000 yuan exempt from value-added tax and business tax".

General taxpayers are for national tax, and business tax is taken from local tax, so general taxpayers can also enjoy it.

This provision is for small and micro enterprises, as long as they meet the definition of small and micro enterprises by the State Administration of Taxation.

Notice of the Ministry of Finance and the State Administration of Taxation on Temporarily Exempting Some Small and Micro Enterprises from Value-Added Tax and Business Tax (CS 2013 No. 52):In order to further support the development of small and micro enterprises, with the approval of the first month, since August 1, 2013, rightSmall-scale VAT taxpayersEnterprises or non-enterprise units with monthly sales of no more than 20,000 yuan are temporarily exempted from VAT; Enterprises or non-enterprise units with a monthly turnover of no more than 20,000 yuan among business tax taxpayers shall be temporarily exempted from business tax.

According to the above provisions, general taxpayers are not within the scope of tax reduction.

The tax exemption below 20,000 yuan needs to meet the conditions of small and micro enterprises.

Small-scale VAT taxpayers