小規(gui)模納(na)稅(shui)人免征增值(zhi)稅(shui)的優惠政策是怎么規(gui)定的?

自(zi)2023年(nian)1月(yue)1日至2027年(nian)12月(yue)31日,對月(yue)銷售額10萬元(yuan)以下(含本數)的增(zeng)值稅(shui)小(xiao)規模納稅(shui)人，免征增(zeng)值稅(shui)。

依(yi)據財政(zheng)部 稅務總局關(guan)于明確增值(zhi)稅小規模納稅人減(jian)免增值(zhi)稅等政(zheng)策(ce)的公告(gao)(財政(zheng)部 稅務總局公告(gao)2023年(nian)第1號)

現將增(zeng)(zeng)(zeng)值(zhi)(zhi)(zhi)(zhi)稅(shui)(shui)(shui)小規模(mo)(mo)納(na)(na)(na)稅(shui)(shui)(shui)人(ren)(ren)減(jian)(jian)(jian)(jian)免(mian)(mian)增(zeng)(zeng)(zeng)值(zhi)(zhi)(zhi)(zhi)稅(shui)(shui)(shui)等政(zheng)(zheng)策(ce)公(gong)告(gao)(gao)(gao)如下(xia)：　　一、自2023年(nian)1月(yue)1日(ri)(ri)至(zhi)2023年(nian)12月(yue)31日(ri)(ri)，對月(yue)銷(xiao)(xiao)售(shou)額(e)10萬元以(yi)下(xia)(含本數)的增(zeng)(zeng)(zeng)值(zhi)(zhi)(zhi)(zhi)稅(shui)(shui)(shui)小規模(mo)(mo)納(na)(na)(na)稅(shui)(shui)(shui)人(ren)(ren)，免(mian)(mian)征(zheng)增(zeng)(zeng)(zeng)值(zhi)(zhi)(zhi)(zhi)稅(shui)(shui)(shui)。　　二(er)、自2023年(nian)1月(yue)1日(ri)(ri)至(zhi)2023年(nian)12月(yue)31日(ri)(ri)，增(zeng)(zeng)(zeng)值(zhi)(zhi)(zhi)(zhi)稅(shui)(shui)(shui)小規模(mo)(mo)納(na)(na)(na)稅(shui)(shui)(shui)人(ren)(ren)適(shi)用(yong)3%征(zheng)收(shou)(shou)率(lv)的應稅(shui)(shui)(shui)銷(xiao)(xiao)售(shou)收(shou)(shou)入(ru)，減(jian)(jian)(jian)(jian)按(an)(an)(an)1%征(zheng)收(shou)(shou)率(lv)征(zheng)收(shou)(shou)增(zeng)(zeng)(zeng)值(zhi)(zhi)(zhi)(zhi)稅(shui)(shui)(shui);適(shi)用(yong)3%預(yu)征(zheng)率(lv)的預(yu)繳增(zeng)(zeng)(zeng)值(zhi)(zhi)(zhi)(zhi)稅(shui)(shui)(shui)項(xiang)目(mu)，減(jian)(jian)(jian)(jian)按(an)(an)(an)1%預(yu)征(zheng)率(lv)預(yu)繳增(zeng)(zeng)(zeng)值(zhi)(zhi)(zhi)(zhi)稅(shui)(shui)(shui)。(注：文件第一、二(er)條執行(xing)到(dao)期后(hou)，按(an)(an)(an)照《財(cai)政(zheng)(zheng)部(bu)(bu)(bu) 稅(shui)(shui)(shui)務(wu)(wu)(wu)總(zong)(zong)(zong)局關(guan)(guan)(guan)于(yu)(yu)(yu)增(zeng)(zeng)(zeng)值(zhi)(zhi)(zhi)(zhi)稅(shui)(shui)(shui)小規模(mo)(mo)納(na)(na)(na)稅(shui)(shui)(shui)人(ren)(ren)減(jian)(jian)(jian)(jian)免(mian)(mian)增(zeng)(zeng)(zeng)值(zhi)(zhi)(zhi)(zhi)稅(shui)(shui)(shui)政(zheng)(zheng)策(ce)的公(gong)告(gao)(gao)(gao)》(財(cai)政(zheng)(zheng)部(bu)(bu)(bu) 稅(shui)(shui)(shui)務(wu)(wu)(wu)總(zong)(zong)(zong)局公(gong)告(gao)(gao)(gao)2023年(nian)第19號(hao))規定執行(xing)。)　　三(san)(san)、自2023年(nian)1月(yue)1日(ri)(ri)至(zhi)2023年(nian)12月(yue)31日(ri)(ri)，增(zeng)(zeng)(zeng)值(zhi)(zhi)(zhi)(zhi)稅(shui)(shui)(shui)加(jia)(jia)計(ji)(ji)抵(di)(di)(di)(di)減(jian)(jian)(jian)(jian)政(zheng)(zheng)策(ce)按(an)(an)(an)照以(yi)下(xia)規定執行(xing)：　　(一)允許生產性(xing)(xing)服務(wu)(wu)(wu)業納(na)(na)(na)稅(shui)(shui)(shui)人(ren)(ren)按(an)(an)(an)照當期可(ke)抵(di)(di)(di)(di)扣(kou)進項(xiang)稅(shui)(shui)(shui)額(e)加(jia)(jia)計(ji)(ji)5%抵(di)(di)(di)(di)減(jian)(jian)(jian)(jian)應納(na)(na)(na)稅(shui)(shui)(shui)額(e)。生產性(xing)(xing)服務(wu)(wu)(wu)業納(na)(na)(na)稅(shui)(shui)(shui)人(ren)(ren)，是指提供(gong)郵(you)政(zheng)(zheng)服務(wu)(wu)(wu)、電信服務(wu)(wu)(wu)、現代服務(wu)(wu)(wu)、生活(huo)服務(wu)(wu)(wu)取得的銷(xiao)(xiao)售(shou)額(e)占全部(bu)(bu)(bu)銷(xiao)(xiao)售(shou)額(e)的比(bi)重超過50%的納(na)(na)(na)稅(shui)(shui)(shui)人(ren)(ren)。　　(二(er))允許生活(huo)性(xing)(xing)服務(wu)(wu)(wu)業納(na)(na)(na)稅(shui)(shui)(shui)人(ren)(ren)按(an)(an)(an)照當期可(ke)抵(di)(di)(di)(di)扣(kou)進項(xiang)稅(shui)(shui)(shui)額(e)加(jia)(jia)計(ji)(ji)10%抵(di)(di)(di)(di)減(jian)(jian)(jian)(jian)應納(na)(na)(na)稅(shui)(shui)(shui)額(e)。生活(huo)性(xing)(xing)服務(wu)(wu)(wu)業納(na)(na)(na)稅(shui)(shui)(shui)人(ren)(ren)，是指提供(gong)生活(huo)服務(wu)(wu)(wu)取得的銷(xiao)(xiao)售(shou)額(e)占全部(bu)(bu)(bu)銷(xiao)(xiao)售(shou)額(e)的比(bi)重超過50%的納(na)(na)(na)稅(shui)(shui)(shui)人(ren)(ren)。　　(三(san)(san))納(na)(na)(na)稅(shui)(shui)(shui)人(ren)(ren)適(shi)用(yong)加(jia)(jia)計(ji)(ji)抵(di)(di)(di)(di)減(jian)(jian)(jian)(jian)政(zheng)(zheng)策(ce)的其(qi)他有(you)(you)關(guan)(guan)(guan)事項(xiang)，按(an)(an)(an)照《財(cai)政(zheng)(zheng)部(bu)(bu)(bu) 稅(shui)(shui)(shui)務(wu)(wu)(wu)總(zong)(zong)(zong)局 海(hai)關(guan)(guan)(guan)總(zong)(zong)(zong)署關(guan)(guan)(guan)于(yu)(yu)(yu)深化增(zeng)(zeng)(zeng)值(zhi)(zhi)(zhi)(zhi)稅(shui)(shui)(shui)改革有(you)(you)關(guan)(guan)(guan)政(zheng)(zheng)策(ce)的公(gong)告(gao)(gao)(gao)》(財(cai)政(zheng)(zheng)部(bu)(bu)(bu)?稅(shui)(shui)(shui)務(wu)(wu)(wu)總(zong)(zong)(zong)局?海(hai)關(guan)(guan)(guan)總(zong)(zong)(zong)署公(gong)告(gao)(gao)(gao)2019年(nian)第39號(hao))、《財(cai)政(zheng)(zheng)部(bu)(bu)(bu) 稅(shui)(shui)(shui)務(wu)(wu)(wu)總(zong)(zong)(zong)局關(guan)(guan)(guan)于(yu)(yu)(yu)明確生活(huo)性(xing)(xing)服務(wu)(wu)(wu)業增(zeng)(zeng)(zeng)值(zhi)(zhi)(zhi)(zhi)稅(shui)(shui)(shui)加(jia)(jia)計(ji)(ji)抵(di)(di)(di)(di)減(jian)(jian)(jian)(jian)政(zheng)(zheng)策(ce)的公(gong)告(gao)(gao)(gao)》(財(cai)政(zheng)(zheng)部(bu)(bu)(bu)?稅(shui)(shui)(shui)務(wu)(wu)(wu)總(zong)(zong)(zong)局公(gong)告(gao)(gao)(gao)2019年(nian)第87號(hao))等有(you)(you)關(guan)(guan)(guan)規定執行(xing)。　　四、按(an)(an)(an)照本公(gong)告(gao)(gao)(gao)規定，應予減(jian)(jian)(jian)(jian)免(mian)(mian)的增(zeng)(zeng)(zeng)值(zhi)(zhi)(zhi)(zhi)稅(shui)(shui)(shui)，在本公(gong)告(gao)(gao)(gao)下(xia)發前已征(zheng)收(shou)(shou)的，可(ke)抵(di)(di)(di)(di)減(jian)(jian)(jian)(jian)納(na)(na)(na)稅(shui)(shui)(shui)人(ren)(ren)以(yi)后(hou)納(na)(na)(na)稅(shui)(shui)(shui)期應繳納(na)(na)(na)稅(shui)(shui)(shui)款或予以(yi)退還。　　特此(ci)公(gong)告(gao)(gao)(gao)。

財政部 稅務總局關于增值稅小規模納稅人減(jian)免增值稅政策的公(gong)告(財政部 稅務總局公(gong)告2023年第(di)19號)

為進(jin)一步支(zhi)持小微企業和個體工商(shang)戶發展，現將延(yan)續(xu)小規模(mo)納稅人增(zeng)值稅減免(mian)政策公告如下：　　

一、對月銷(xiao)售額10萬元(yuan)以下(含本數(shu))的(de)增值稅小規模(mo)納稅人，免征(zheng)增值稅。　　

二、增(zeng)(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)小規模納(na)稅(shui)(shui)人(ren)適(shi)用(yong)3%征(zheng)收率(lv)的應稅(shui)(shui)銷(xiao)售收入，減按1%征(zheng)收率(lv)征(zheng)收增(zeng)(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui);適(shi)用(yong)3%預(yu)征(zheng)率(lv)的預(yu)繳(jiao)增(zeng)(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)項目，減按1%預(yu)征(zheng)率(lv)預(yu)繳(jiao)增(zeng)(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)。　　

三、本公告執行(xing)至(zhi)2027年12月31日(ri)。　　

特此公告。