Judgment criteria
For small-scale taxpayers who are subject to the VAT differential tax policy, whether they can enjoy the VAT exemption policy stipulated in the VAT microenterprise policy is determined by the sales amount after the difference.
Knowledge link
VAT microenterprise: small scale taxpayers who have VAT taxable sales behavior and whose total monthly sales amount does not exceed 100000 yuan (if one quarter is a tax period, the quarterly sales volume does not exceed 300000 yuan), VAT will be exempted.
case analysis
In the second quarter of 2020, a small-scale VAT taxpayer who has declared value-added tax on a quarterly basis will obtain 500000 yuan of labor dispatch sales and 300000 yuan of wages paid to the dispatched workers by the agent.
If the difference tax method is adopted, the sales amount after the difference is 50-30 = 200000 yuan, and 200000 yuan < 300000 yuan, the taxpayer can enjoy the VAT exemption policy stipulated in the VAT microenterprise policy.
case analysis
In the second quarter of 2020, a small-scale VAT taxpayer who has declared value-added tax on a quarterly basis will obtain 500000 yuan of labor dispatch sales and 300000 yuan of wages paid to the dispatched workers by the agent. If the difference tax method is adopted, the sales amount after the difference is 50-30 = 200000 yuan, and 200000 yuan < 300000 yuan, the taxpayer can enjoy the VAT exemption policy stipulated in the VAT microenterprise policy.
matters needing attention
If a taxpayer starts business in the middle of a quarter, cancels, transfers registration from a general taxpayer to a small-scale taxpayer, or registers as a general taxpayer, the standard of 300000 yuan shall be used to judge whether or not to enjoy the VAT exemption policy for small-scale taxpayers.
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