开店卖辣条，税收优惠有多大？

黑龙江政策君

政策解读
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.
例子
小编的超市于2021年8月20日开业。一开业就吸引了全深圳人民来店消费。8月各类辣条、零食销售额总计16万元。但是九月起，超市销量逐渐放缓，所以在2021年第三季度（7月1日至9月30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）
As soon as my supermarket opens on August 20, 2021, people around Shenzhen come in flocks to the supermarket. From August 20 to August 31, 2021, the sales of my supermarket total 160,000 yuan. However, the sales growth gradually slows down after the heat cools down. Hence in the third quarter of 2021 (July 1 to September 30), the quarterly sales of my supermarket reach 360,000 yuan. (Note: The amounts are based on prices excluding tax)
那么超市第三季度需要缴纳增值税吗？
Is the supermarket supposed to pay VAT in the third quarter?



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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.
例子
假设超市是由两间商铺组成，2021年10月，为减少经营成本，小编想要缩减店面规模，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）
Assuming that the supermarket consists of two rooms, in October 2021, in order to cut operating costs, I want to reduce the size of the store, so one of the rooms is sold. 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)
那么，超市的第四季度增值税该如何缴纳呢？
So, how should my supermarket pay VAT for the fourth quarter?
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↓
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 comes 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.






来源：深圳税务
供稿：深圳税务融媒体中心、蛇口税务局
编发：纳税服务和宣传中心