Do you need to pay for the income of consulting services in your personal name. Do you need to pay VAT on your tax authority?

In order to further support the development of small and micro enterprises, the Ministry of Finance and the State Administration of Taxation jointly issued an announcement that from April 1, 2022 to December 31, 2022, the taxable sales income of a small -scale taxpayer of VAT is free of taxable sales. The value -added tax is levied; the pre -levied rate of pre -levying rate is applied to the pre -paid value -added tax project, and the prepaid value -added tax is suspended.

ask

In June 2022, I provided a consultation service to a company in my personal name to obtain 10,000 yuan in income. I have not applied for tax registration or temporary tax registration. I would like to ask the tax authority to invoiced on behalf of the tax authority. Do I need to pay VAT?

answer

unnecessary. The "Announcement of the General Administration of Taxation on the VAT of Value VAT" (No. 15, 2022) stipulates that from April 1, 2022 to December 31, 2022, small -scale taxpayers apply 3 The taxable sales income of %levy is exempt from value -added tax.

According to relevant regulations, as a natural person, you pay taxes in accordance with small -scale taxpayers, and in June 2022, due to the 10,000 yuan income obtained by consulting services, the 3%collection rate is applicable. A normal invoices of tax -free.

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