1. Applicable to small-scale value-added tax taxpayers who pay taxes on schedule.

2. For small-scale taxpayers with a tax period of one month, the monthly sales revenue shall not exceed 100000 yuan; Small scale taxpayers with one quarter as one tax period and quarterly sales not exceeding 300000 yuan can enjoy the policy of exemption from value-added tax.

3. If a small-scale taxpayer engages in taxable sales of value-added tax, with a total monthly sales exceeding 100000 yuan, but does not exceed 100000 yuan after deducting the sales of real estate in the current period, the sales revenue obtained from the sale of goods, services, services, and intangible assets shall be exempt from value-added tax.

4. Small scale taxpayers who apply the value-added tax differential taxation policy shall determine whether they can enjoy the above-mentioned exemption from value-added tax based on the difference in sales revenue.

5. The rental income obtained by other individuals renting real estate in the form of one-time rent collection can be evenly distributed during the corresponding lease term. If the monthly rental income after sharing does not exceed 100000 yuan, value-added tax is exempted.

6. Small scale taxpayers who pay taxes within a fixed period can choose to pay taxes within one month or one quarter. Once selected, the tax period cannot be changed within one accounting year.

Declaration process:

This matter belongs to the declaration of enjoying value-added tax reduction and exemption. If a small-scale taxpayer engages in value-added tax taxable sales and the total monthly sales do not exceed 100000 yuan, the sales exempted from value-added tax and other items should be filled in the relevant columns of "Small and Micro Enterprise Tax Exemption Sales" or "Sales Not Reaching the Threshold" in the "Value Added Tax and Additional Tax Declaration Form (Applicable to Small scale Taxpayers)". If there are no other tax exempt items, there is no need to fill in the "Value Added Tax Reduction and Exemption Declaration Details Form".

Application channels: Small scale taxpayers can apply for value-added tax declaration through online and offline channels such as the electronic tax bureau and tax service hall.