Port communicationWhat will be the corporate tax rate for small taxpayers after the tax reform, starting on May 1, 2025?，General taxpayers can be converted into small-scale taxpayers，And with the previous reduction in tax rates，Many people are not very clear about the new taxpayer tax rate，What's down there?，是专注从事财税代理的港信通-整理的关于小规模纳税人的最新标准，For your reference。
1、The standard for small-scale VAT taxpayers is annual VAT payable sales of 5 million yuan or less.。 2、Units and individuals registered as general VAT taxpayers，Before December 31, 2025，Can be transferred to register as a small-scale taxpayer，The undeducted input tax will be transferred out.。(Can be referenced：Small-scale transfer to general taxpayer) 3、Effective from May 1, 2025。
4、17% originally applied、11%tax rate，The tax rate is adjusted to 16% respectively、10%。 To improve the value-added tax system，The relevant policies for adjusting the value-added tax rate are now notified as follows:： 1、Taxpayers engage in VAT taxable sales or import goods，The original applicable tax rates of 17% and 11%，The tax rate is adjusted to 16% respectively、10%。 2、Taxpayers purchase agricultural products，The original 11% deduction rate was applicable，The deduction rate is adjusted to 10%。
3、Taxpayers purchase agricultural products for production, sale or commissioned processing of goods subject to a 16% tax rate，Calculate input tax based on 12% deduction rate。 4、Export goods that were originally subject to a tax rate of 17% and the export rebate rate is 17%，Export tax rebate rate adjusted to 16%。Export goods that originally applied the 11% tax rate and the export rebate rate is 11%、Cross-border taxable activities，Export tax rebate rate adjusted to 10%。
5、Goods covered by Article 4 exported by foreign trade enterprises before July 31, 2025、Cross-border taxable activities covered by Article 4 of sales，Value-added tax has been levied at the pre-adjusted rate at the time of purchase，Export tax refund rate before adjustment;Value-added tax has been levied at the adjusted tax rate at the time of purchase，Implementation of the adjusted export tax rebate rate。
Goods covered by Article 4 exported by manufacturing enterprises before July 31, 2025、Cross-border taxable activities covered by Article 4 of sales，Export tax refund rate before adjustment。Adjust the implementation time of export goods tax refund rate and the time of export goods，The date of export indicated on the customs declaration form for export goods shall prevail.，Adjust the implementation time of the refund rate for cross-border taxable activities and the time for sales of cross-border taxable activities，Based on the issuance date of the export invoice。
6、This notice will be effective from May 1, 2025。The value-added tax rate stipulated in the previous relevant regulations and this notice、Deduction rate、Export tax rebate rates are inconsistent，Subject to this notice。 7、All localities should attach great importance to the adjustment of VAT rates，Make preparations before implementation and monitor and analyze during implementation、Publicity and explanation work，Ensure smooth adjustment of VAT rates、Advance in an orderly manner。If you have any questions，Report to the Finance Bureau and Taxation Bureau in a timely manner。
Conclusion：What about the above?，就是从事企业财税代理的港信通-整理的关于小规模纳税人的最新纳税税率，If you want to know more about the standards for small-scale taxpayers and other issues，You can follow Datong Tiancheng。
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