濟南代理記賬公司介紹：記賬流程收入3萬元以下免征增值稅、營業稅!

Jinan bookkeeping agency company is introduced: the process of accounting income below 30000 yuan shall be exempt from value-added tax, business tax!

國家稅務總局對于小微公司免征增值稅和營業稅有關疑問的布告

The state administration of taxation for small companies shall be exempted from VAT and business tax bulletin about the question

濟南代理記賬公司根據《中華人民共和國增值稅暫行條例》及實施細則、《中華人民共和國營業稅暫行條例》及實施細則、《財政部國家稅務總局對于暫免征收有些小微公司增值稅和營業稅的通知》(財稅〔2013〕52號)、《財政部國家稅務總局對于進一步支持小微公司增值稅和營業稅方針的通知》(財稅〔2014〕71號)，現將小微公司免征增值稅和營業稅有關疑問布告如下：

Jinan bookkeeping agency company according to the law of the People's Republic of China on value added tax is temporary byelaw "and the detailed rules for the implementation, the business tax is temporary byelaw" the People's Republic of China and the detailed rules for the implementation, the ministry of finance the state administration of taxation for the suspension to collect some small companies value added tax and business tax notice (caishui [2013] no. 52), the ministry of finance the state administration of taxation for further support small company value added tax and business tax policy notice (caishui [2014] no. 71), is the small micro exempt from value-added tax and business tax notice about question is as follows:

一、增值稅小規模交稅人和營業稅交稅人，月銷售額或收入不超越3萬元(含3萬元，下同)的，依照上述文件規定免征增值稅或營業稅。其中，以1個季度為交稅期限的增值稅小規模交稅人和營業稅交稅人，季度銷售額或收入不超越9萬元的，依照上述文件規定免征增值稅或營業稅。

A, small-scale VAT tax and business tax paying taxes, month sales or income does not surpass 30000 yuan (contain 30000 yuan, the same below), in accordance with the provisions of the above-mentioned documents shall be exempted from VAT or sales tax. Tax deadline for a quarter of small-scale VAT tax and business tax, quarterly sales or income does not exceed 90000 yuan, in accordance with the provisions of the above-mentioned documents shall be exempted from VAT or sales tax.

二、增值稅小規模交稅人兼營營業稅應稅項目的，應當分別核算增值稅應稅項目的銷售額和營業稅應稅項目的收入，月銷售額不超越3萬元(按季交稅9萬元)的，免征增值稅;月收入不超越3萬元(按季交稅9萬元)的，免征營業稅。

2 and small-scale VAT tax people engaged in the business tax taxable items, sales of VAT taxable items shall be accounted for separately and business tax taxable income of the project, sales do not surpass 30000 yuan per month (the quarterly tax 90000 yuan), shall be exempted from VAT; The quarterly taxes of monthly income does not exceed 30000 yuan (90000 yuan), shall be exempted from business tax.

三、增值稅小規模交稅人月銷售額不超越3萬元(按季交稅9萬元)的，當期因代開增值稅專用發票(含貨物運輸業增值稅專用發票)現已繳納的稅款，在專用發票全部聯次追回或者按規定開具紅字專用發票后，能夠向主管稅務機關申請交還。

Three, and small-scale VAT tax on sales not to surpass 30000 yuan (the quarterly tax 90000 yuan), the current due to VAT special invoice (including the cargo transportation, special invoices for value-added tax) is now the payment of taxes, the special invoice all sheets after recovering or scarlet letter special invoice issued by the regulation, can apply to the competent tax authorities where the return.

四、本布告自2014年10月1日起施行?！秶叶悇湛偩謱τ跁好庹魇沼行┬∥⒐驹鲋刀惡蜖I業稅方針有關疑問的布告》(國家稅務總局布告2013年第49號)、《國家稅務總局對于增值稅起征點調整后有關疑問的批復》(國稅函〔2003〕1396號)一起廢止。

Four, this notice shall enter into force as of October 1, 2014. The state administration of taxation for suspension imposed some small company value added tax and business tax policy notice about the question "(the state administration of taxation bulletin no. 49, 2013), the state administration of taxation for the VAT minimum threshold adjusted related question reply" (guoshuihan [2003] no. 2003). 

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