Ministry of Finance and State Administration of Taxation Announcement No. 15 [2022]
In order to further support the development of small and micro enterprises, the relevant VAT policies are hereby announced as follows:
From April 1, 2022 to December 31, 2022, small-scale value-added tax taxpayers are subject to a 3% taxable sales income and are exempt from value-added tax; prepaid value-added tax items that are subject to a 3% pre-collection rate, Suspension of withholding VAT.
The Announcement of the Ministry of Finance and the State Administration of Taxation on Continuing the Implementation of Some Preferential Tax and Fee Policies in Response to the Epidemic (Announcement No. 7 [2021] of the Ministry of Finance and the State Administration of Taxation), the implementation period of which is extended to March 31, 2022.
Special announcement.
Ministry of Finance, State Administration of Taxation
March 24, 2022
The Article In Chinese from original source:
关于对增值税小规模纳税人免征增值税的公告
财政部 税务总局公告2022年第15号
为进一步支持小微企业发展，现将有关增值税政策公告如下：
自2022年4月1日至2022年12月31日，增值税小规模纳税人适用3%征收率的应税销售收入，免征增值税；适用3%预征率的预缴增值税项目，暂停预缴增值税。
《财政部 税务总局关于延续实施应对疫情部分税费优惠政策的公告》（财政部 税务总局公告2021年第7号）第一条规定的税收优惠政策，执行期限延长至2022年3月31日。
特此公告。
财政部 税务总局 2022年3月24日
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