If Quan Hongchan opens a supermarket to sell Latiao...
您的非常满意，
是我们的无限动力！
阅读导览 / Directions for Reading
本期主题：小规模纳税人免征增值税政策
Theme: The policy of VAT exemption for small-scale taxpayers
关键字：小规模纳税人、增值税、免税
Keywords: small-scale taxpayers, value-added tax (VAT), tax exemption
全文字数：中文（约1000字）
Length of the passage: English (about 750 words)
预计阅读时间：5分钟
Estimated reading time: 5 minutes
年仅14岁的全红婵在东京奥运会跳水女子单人10米比赛中获得了冠军，引得世界瞩目。
Quan Hongchan, a 14-years-old girl who won the women’s 10m platform diving gold at the Tokyo 2020 Olympic Games, has attracted the attention of the world.
（精彩一幕 再次回顾）
(Review the Extraodinary Moment)
在赛后采访中，全红婵表示，自己喜欢吃辣条，以后想开一个小卖铺“比小卖铺更大的超市”。
In an interview later, Quan Hongchan said that she likes Latiao (A popular Chinese spicy snack made of spices and flour) and wants to open a small store “supermarket which is larger than a store” in the future.
此言一出，各大辣条品牌纷纷表示，愿意承包全红婵终身的辣条。
Hearing this, lots of Latiao Companies have immediately expressed their willingness to offer as much Latiao as she wants to her for free.
更有广东企业表示，愿意赠送全红婵一间商铺。
Some Guangdong companies even wanted to give Quan Hongchan a storefront (to help her realize the dream of opening a supermarket).
开一间卖种类齐全的辣条的超市指日可待~
It seems that, for Quan Hongchan, opening a supermarket that sells various Latiao is just around the corner.
问题来了，辣条有了，商铺有了，开店有啥税收优惠吗？
Well, if Quan really runs a supermarket, are there any tax incentives for VAT?
假设全红婵在湛江开了一间超市，是增值税小规模纳税人，按季度报税。
Assuming that Quan opens a supermarket in Zhanjiang and the supermarket is a small-scale taxpayer that declares and pays VAT on a quarterly basis.
那么从2021年4月1日起，在增值税上是享受新的政策优惠的哦！
Then from April 1, 2021, the supermarket can enjoy a new preferential policy in VAT!
但是首先，什么是小规模纳税人呢？
Well, first of all, what is a small-scale taxpayer?
根据财税〔2018〕33号文，增值税小规模纳税人标准为：年应征增值税销售额500万元及以下。
According to the Document No.13, 2019, Ministry of Finance and State Administration of Taxation, the criteria for a small-scale VAT taxpayer is: the company’s annual taxable sales shall not exceed RMB 5 million.
那么2021年4月1日起，小规模纳税人能享受什么增值税政策优惠呢？
So, what is the new preferential VAT tax policy for small-scale taxpayers since April 1, 2021?
自2021年4月1日至2022年12月31日，对月销售额15万元以下（含本数）的增值税小规模纳税人，免征增值税。
From April 1, 2021 to December 31, 2022, small-scale taxpayers with monthly sales of less than 150,000 yuan (including this figure) are exempt from VAT.
——政策依据：《财政部 税务总局关于明确增值税小规模纳税人免征增值税政策的公告》（2021年第11号）
——Policy basis: “Announcement on Clarifying the VAT Exemption Policy for Small-Scale Taxpayers” (Ministry of Finance and the State Administration of Taxation, Document No.11, 2021)
政策解读 / Policy Interpretation
1
自2021年4月1日至2022年12月31日，小规模纳税人月销售总额未超过15万元（以1个季度为1个纳税期的，季度销售额未超过45万元）的，免征增值税。
From April 1, 2021 to December 31, 2022, a small-scale taxpayer whose total monthly sales do not exceed RMB 150,000 (or its quarterly sales amount do not exceed RMB 450, 000 if one quarter is taken as a taxable period), the taxpayer shall be exempt from VAT.
1号栗子 / Case 1
全红婵的超市于2021年8月20日开业。一开业即吸引了全国各地人民来店消费。8月各类辣条、零食销售额总计16万元。但热度过后，超市销量逐渐放缓，所以在2021年第三季度（7月1日至9月31日）中，超市的季度销售额总计36万元。（注：以上金额均为不含税增值税价）
那么超市第三季度需要缴纳增值税吗？
As soon as Quan’s supermarket opens on August 20, 2021, people around the nation come in flocks to the supermarket to buy Latiao. From August 20 to August 31, 2021, the sales of Quan’s supermarket total 160,000 yuan. However, the sales growth gradually slow down after the heat cools down. Hence in the third quarter of 2021 (July 1 to September 31), the quarterly sales of Quan’s store reach 360,000 yuan. (Note: The amounts are based on prices excluding tax)
Does Quan’s supermarket need to pay VAT in the third quarter?
点击空白处查看答案 ↓
Click on the blank space to view the answer ↓
答案：不需要，超市按季度报税，虽然8月销售额超过了15万元的标准，但第三季度销售额（36万元）未超过45万元的标准，因此免征增值税。
Answer: No. As the supermarket files and pays taxes on a quarterly basis, although its sales in August exceed 150,000 yuan, its total sales in the third quarter (360,000 yuan) do not exceed 450,000 yuan. Therefore, for the third quarter, the supermarket is exempt from VAT!
2
合计月销售额超过15万元，但扣除本期发生的销售不动产的销售额后未超过15万元的，其销售货物、劳务、服务、无形资产取得的销售额免征增值税。
If the total monthly sales exceed 150,000 yuan, but do not exceed 150,000 yuan after deducting the sales of real estate in the period, the sales of goods, labor, services, and intangible assets are exempt from VAT. (if one quarter is taken as a taxable period, the criteria is 450,000 yuan)
2号栗子 / Case 2
假设超市是由两间商铺组成， 2021年10月，为减少经营成本，小婵想要缩减店面规模，于是出让了超市的一间铺子。第四季度店面出售收入为20万元，小超市辣条等零食的销售额为39万元，即第四季度总销售额为59万元。（注：以上金额均为不含税增值税价）
那么，超市的第四季度增值税该如何缴纳呢？
Assuming that the supermarket consists of two rooms, in October 2021, in order to reduce operating costs, Quan wants to reduce the size of the supermarket, so she sells one of the rooms. In the fourth quarter, the sales of the room are 200,000 yuan, and the sales of snacks are 390,000 yuan. The total sales in the fourth quarter are 590,000 yuan. (Note: The amounts are excluding tax)
So, how should Quan’s supermarket pay VAT for the fourth quarter?
点击空白处查看答案 ↓
Click on the blank space to view the answer
↓
答案：虽然第四季度总销售额为59万元，但由于有20万元为出售不动产所得，扣除这20万元之后，销售额为39万元，并未超过45万元，所以该部分销售额（39万元）免征增值税。
Answer: Within the total sales of 590,000 yuan, 200,000 yuan come from the selling of real estate. According to the policy, after the deduction of 200,000 yuan, the amount is 390,000 yuan, which does not exceed 450,000 yuan. Therefore, for the fourth quarter, the sales of RMB 390,000 are exempt from VAT.
结论：第四季度，超市转让铺子的20万元销售额需全额缴纳增值税，39万元销售辣条、零食的销售额免征增值税。
Conclusion: In the fourth quarter, the income of RMB 200,000 by selling one of the rooms should pay VAT, and the sales of RMB 390,000 by selling Latiao and other snacks are exempt from VAT.
本期的政策解读就到这里
That' all for today's policy interpretation
本系列的下一期，我们将继续进行增值税小规模纳税人税收优惠政策的解读
In the next passage of this series, we will continue to introduce a preferential VAT policy for small-scale taxpayers
敬请期待哟
Just keep following ;)
深圳蛇口税务
长按二维码即可关注
本期小编：Echo