小規模(mo)納稅人免征增值稅的優(you)惠政策是(shi)怎么規定的?

自2023年1月(yue)1日至2027年12月(yue)31日,對(dui)月(yue)銷(xiao)售額10萬元以下(xia)(含本數)的增值(zhi)稅(shui)小規模納稅(shui)人，免征(zheng)增值(zhi)稅(shui)。

依據財政部 稅(shui)務總(zong)局(ju)關于明確(que)增(zeng)值(zhi)稅(shui)小規(gui)模納稅(shui)人(ren)減免增(zeng)值(zhi)稅(shui)等政策的公告(gao)(財政部 稅(shui)務總(zong)局(ju)公告(gao)2023年第1號)

現將增(zeng)(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)小(xiao)規(gui)模(mo)納(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)人(ren)(ren)減(jian)(jian)(jian)(jian)免(mian)(mian)增(zeng)(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)等(deng)政(zheng)(zheng)(zheng)(zheng)策(ce)公(gong)(gong)(gong)(gong)告如下(xia)(xia)：　　一、自2023年1月(yue)(yue)1日至(zhi)2023年12月(yue)(yue)31日，對月(yue)(yue)銷售額(e)(e)(e)(e)10萬(wan)元以下(xia)(xia)(含本(ben)數)的(de)(de)增(zeng)(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)小(xiao)規(gui)模(mo)納(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)人(ren)(ren)，免(mian)(mian)征(zheng)增(zeng)(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)。　　二、自2023年1月(yue)(yue)1日至(zhi)2023年12月(yue)(yue)31日，增(zeng)(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)小(xiao)規(gui)模(mo)納(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)人(ren)(ren)適(shi)(shi)用(yong)3%征(zheng)收率(lv)的(de)(de)應(ying)(ying)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)銷售收入，減(jian)(jian)(jian)(jian)按(an)1%征(zheng)收率(lv)征(zheng)收增(zeng)(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui);適(shi)(shi)用(yong)3%預(yu)(yu)征(zheng)率(lv)的(de)(de)預(yu)(yu)繳(jiao)增(zeng)(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)項目，減(jian)(jian)(jian)(jian)按(an)1%預(yu)(yu)征(zheng)率(lv)預(yu)(yu)繳(jiao)增(zeng)(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)。(注：文(wen)件第(di)一、二條執行(xing)(xing)到期(qi)后，按(an)照(zhao)《財(cai)政(zheng)(zheng)(zheng)(zheng)部(bu)(bu) 稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)總(zong)(zong)局關(guan)于增(zeng)(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)小(xiao)規(gui)模(mo)納(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)人(ren)(ren)減(jian)(jian)(jian)(jian)免(mian)(mian)增(zeng)(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)政(zheng)(zheng)(zheng)(zheng)策(ce)的(de)(de)公(gong)(gong)(gong)(gong)告》(財(cai)政(zheng)(zheng)(zheng)(zheng)部(bu)(bu) 稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)總(zong)(zong)局公(gong)(gong)(gong)(gong)告2023年第(di)19號)規(gui)定(ding)執行(xing)(xing)。)　　三(san)、自2023年1月(yue)(yue)1日至(zhi)2023年12月(yue)(yue)31日，增(zeng)(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)加(jia)(jia)(jia)計(ji)抵(di)(di)減(jian)(jian)(jian)(jian)政(zheng)(zheng)(zheng)(zheng)策(ce)按(an)照(zhao)以下(xia)(xia)規(gui)定(ding)執行(xing)(xing)：　　(一)允(yun)許(xu)生產性服(fu)務(wu)(wu)(wu)業(ye)(ye)納(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)人(ren)(ren)按(an)照(zhao)當期(qi)可(ke)抵(di)(di)扣(kou)進項稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)額(e)(e)(e)(e)加(jia)(jia)(jia)計(ji)5%抵(di)(di)減(jian)(jian)(jian)(jian)應(ying)(ying)納(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)額(e)(e)(e)(e)。生產性服(fu)務(wu)(wu)(wu)業(ye)(ye)納(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)人(ren)(ren)，是(shi)(shi)指提(ti)供郵政(zheng)(zheng)(zheng)(zheng)服(fu)務(wu)(wu)(wu)、電信服(fu)務(wu)(wu)(wu)、現代服(fu)務(wu)(wu)(wu)、生活服(fu)務(wu)(wu)(wu)取得(de)的(de)(de)銷售額(e)(e)(e)(e)占全部(bu)(bu)銷售額(e)(e)(e)(e)的(de)(de)比重超過50%的(de)(de)納(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)人(ren)(ren)。　　(二)允(yun)許(xu)生活性服(fu)務(wu)(wu)(wu)業(ye)(ye)納(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)人(ren)(ren)按(an)照(zhao)當期(qi)可(ke)抵(di)(di)扣(kou)進項稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)額(e)(e)(e)(e)加(jia)(jia)(jia)計(ji)10%抵(di)(di)減(jian)(jian)(jian)(jian)應(ying)(ying)納(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)額(e)(e)(e)(e)。生活性服(fu)務(wu)(wu)(wu)業(ye)(ye)納(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)人(ren)(ren)，是(shi)(shi)指提(ti)供生活服(fu)務(wu)(wu)(wu)取得(de)的(de)(de)銷售額(e)(e)(e)(e)占全部(bu)(bu)銷售額(e)(e)(e)(e)的(de)(de)比重超過50%的(de)(de)納(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)人(ren)(ren)。　　(三(san))納(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)人(ren)(ren)適(shi)(shi)用(yong)加(jia)(jia)(jia)計(ji)抵(di)(di)減(jian)(jian)(jian)(jian)政(zheng)(zheng)(zheng)(zheng)策(ce)的(de)(de)其他有(you)關(guan)事項，按(an)照(zhao)《財(cai)政(zheng)(zheng)(zheng)(zheng)部(bu)(bu) 稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)總(zong)(zong)局 海關(guan)總(zong)(zong)署關(guan)于深化增(zeng)(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)改革有(you)關(guan)政(zheng)(zheng)(zheng)(zheng)策(ce)的(de)(de)公(gong)(gong)(gong)(gong)告》(財(cai)政(zheng)(zheng)(zheng)(zheng)部(bu)(bu)?稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)總(zong)(zong)局?海關(guan)總(zong)(zong)署公(gong)(gong)(gong)(gong)告2019年第(di)39號)、《財(cai)政(zheng)(zheng)(zheng)(zheng)部(bu)(bu) 稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)總(zong)(zong)局關(guan)于明(ming)確(que)生活性服(fu)務(wu)(wu)(wu)業(ye)(ye)增(zeng)(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)加(jia)(jia)(jia)計(ji)抵(di)(di)減(jian)(jian)(jian)(jian)政(zheng)(zheng)(zheng)(zheng)策(ce)的(de)(de)公(gong)(gong)(gong)(gong)告》(財(cai)政(zheng)(zheng)(zheng)(zheng)部(bu)(bu)?稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)總(zong)(zong)局公(gong)(gong)(gong)(gong)告2019年第(di)87號)等(deng)有(you)關(guan)規(gui)定(ding)執行(xing)(xing)。　　四、按(an)照(zhao)本(ben)公(gong)(gong)(gong)(gong)告規(gui)定(ding)，應(ying)(ying)予減(jian)(jian)(jian)(jian)免(mian)(mian)的(de)(de)增(zeng)(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)，在(zai)本(ben)公(gong)(gong)(gong)(gong)告下(xia)(xia)發前(qian)已征(zheng)收的(de)(de)，可(ke)抵(di)(di)減(jian)(jian)(jian)(jian)納(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)人(ren)(ren)以后納(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)期(qi)應(ying)(ying)繳(jiao)納(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)款或予以退(tui)還(huan)。　　特此公(gong)(gong)(gong)(gong)告。

財政(zheng)部(bu) 稅(shui)務總局關于增(zeng)(zeng)值稅(shui)小規模納稅(shui)人減(jian)免增(zeng)(zeng)值稅(shui)政(zheng)策的公(gong)(gong)告(財政(zheng)部(bu) 稅(shui)務總局公(gong)(gong)告2023年第19號)

為進(jin)一步支持(chi)小(xiao)微企業和個(ge)體工商戶發展，現將(jiang)延(yan)續小(xiao)規模納(na)稅(shui)(shui)人增值稅(shui)(shui)減免政策(ce)公(gong)告如(ru)下(xia)：　　

一、對月(yue)銷(xiao)售(shou)額10萬元以下(含本數)的增值稅小規模納(na)稅人，免征增值稅。　　

二、增(zeng)值(zhi)稅(shui)(shui)小(xiao)規模納稅(shui)(shui)人適用(yong)3%征(zheng)(zheng)收(shou)率(lv)的應稅(shui)(shui)銷售收(shou)入，減按1%征(zheng)(zheng)收(shou)率(lv)征(zheng)(zheng)收(shou)增(zeng)值(zhi)稅(shui)(shui);適用(yong)3%預征(zheng)(zheng)率(lv)的預繳增(zeng)值(zhi)稅(shui)(shui)項目，減按1%預征(zheng)(zheng)率(lv)預繳增(zeng)值(zhi)稅(shui)(shui)。　　

三、本公告執行至2027年12月31日。　　

特此公告。