中国政策档案 Governance Archive HOLDINGS 224,358 · FONDS 106
Record · chinatax ACC. 900063051

Announcement of the Ministry of Finance and the State Administration of Taxation on VAT Policies to Support the Resumption of Work and Business of Individual Industrial and Commercial Households

财政部税务总局关于支持个体工商户复工复业增值税政策的公告

Issuer
Date
2020-02-28
Instrument
announcement
Cited by
0
This document provides temporary VAT relief for small-scale taxpayers from March 1 to May 31, 2020, exempting VAT in Hubei Province and reducing the levy rate to 1% in other regions to support individual businesses during the COVID-19 pandemic.
Full text · 原文 251 字
为支持广大个体工商户在做好新冠肺炎疫情防控同时加快复工复业,现就有关增值税政策公告如下:<br> 自2020年3月1日至5月31日,对湖北省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。除湖北省外,其他省、自治区、直辖市的增值税小规模纳税人,适用3%征收率的应税销售收入,减按1%征收率征收增值税;适用3%预征率的预缴增值税项目,减按1%预征率预缴增值税。<br> 财政部 税务总局<br> 2020年2月28日<br> 该文件非由国家税务总局牵头制定,查询结果仅供参考