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Announcement on Exempting Small-Scale Value-Added Tax Taxpayers from Value-Added Tax
Announcement No. 15 [2022] of the Ministry of Finance and the State Taxation Administration
发布时间:2022-12-07 15:58:57来源:Ministry of Finance and State Taxation Administration 浏览次数:字号:[][][]打印本页 分享至:

In order to further support the development of small and micro-sized enterprises, the relevant value-added tax (VAT) policies are announced as follows:

From April 1, 2022 to December 31, 2022, small-scale value-added tax taxpayers will be exempted from VAT on taxable sales income subject to a 3% levy rate; and VAT prepayment will be suspended for prepaid VAT items subject to a 3% pre-levy rate.

The implementation period of the tax preferential policies stipulated in Article Ⅰ of the Announcement of the Ministry of Finance and the State Taxation Administration on Continuing the Implementation of Certain Tax Preferential Policies Responding to the COVID-19 Outbreak (Announcement No. 7 [2021] of the Ministry of Finance and the State Taxation Administration) is extended to March 31, 2022.

The Announcement is hereby made.

Ministry of Finance and State Taxation Administration

March 24, 2022


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