Starting this year, my country's value-added tax threshold will be raised again, a move aimed at reducing personal tax burdens. Recently, the Ministry of Finance and the State Administration of Taxation issued the "Announcement on the Convergence of Preferential Value-Added Tax Policies after the Implementation of the Value-Added Tax Law", which adjusted the value-added tax threshold. Taxpayers who do not meet the threshold standards do not need to pay value-added tax.
According to the "Announcement", from January 1, 2026 to December 31, 2027, when small-scale taxpayers conduct taxable transactions, the threshold standards are as follows:
1. If one month is regarded as a tax calculation period, the threshold is monthly sales of 100,000 yuan. If one quarter is a tax calculation period, the tax threshold is quarterly sales of RMB 300,000.
2. For pay-per-time tax, the threshold is RMB 1,000 per sales (daily). If multiple taxable transactions occur within one day, the threshold standards will apply on a daily basis.
However, these groups are exempt from value-added tax, such as income from Internet platforms (such as online ride-hailing, food delivery), sales of scrapped products through "reverse invoicing"; other activities with the characteristics of continuing operations (such as fixed stall sales)
Example: The monthly rent of a rental house is 10,000 yuan, and the monthly part-time income is 900 yuan. The combined income of 10,900 yuan does not exceed 100,000 yuan, and the value-added tax is exempted.
The adjustment of value-added tax has also affected the revenue of some companies, such as operators such as China Mobile, China Unicom and China Telecom.
Now, China Mobile, China Unicom and China Telecom, the three major domestic telecom operators, have successively issued announcements to adjust the scope of application of value-added tax on telecom services and adjust the tax rate from 6% to 9%, which will have an impact on the company's revenue and profits.
