To further support the development of small scope business companies, an announcement was made on 1st Aug 2013 meaning small scope business enterprises or non-enterprises will be free from VAT or Sales Tax on their monthly sales revenue less than RMB20K.
The details are:
- ’Monthly sales revenue less than RMB20K’ means monthly sales revenue should be less than RMB20K ( including RMB 20K). However, if monthly sales revenue is more than RMB 20K, it should be levied for VAT or Sales Tax on the full amount.
- Small scope business enterprises or non-enterprises whose tax payment term is in quarter, is free from VAT or Sales Tax on its quarterly sales revenue less than RMB60K (including RMB60K) according to the announcement.
- For small scope business enterprise or non-enterprise whose business related tax is combined with VAT and Sales Tax, the sales revenue levied on VAT should be calculated separately from sales revenue levied on Sales Tax. Monthly sales revenue less than RMB20K ( or quarterly RMB60K) is exempt from VAT or Sales Tax.
- For small scope business enterprise or non-enterprise, the VAT that had already been paid on monthly sales revenue less than RMB 20K ( or quarterly RMB60K) under the circumstance of visiting tax office to issue tax can be refunded from the tax bureau.
Adjustment on urban social insurance ratios
To implement PRC Insurance Laws and promote social insurance career compatibility, sustainable with economic development, the government has decided to adjust the basic urban social insurance contribution ratio on the base of ensuring social insurance treatments and social funds will operate properly from 1st October this year.
The details are:
- The Shanghai urban basic superannuation payments ratio is adjusted from 30% to 29%, including contribution ratio from companies part adjustment from 22% to 21%. There is no adjustment on personal contribution.
- Shanghai urban basic medical insurance payments ratio is adjusted from 14% to 13%, including contribution ratios from companies part adjustment from 10% to 9%. There is no adjustment on local medical insurance paid from companies and personal contribution.
- During the period of application for unemployment insurance benefits paid from unemployment insurance funds, the urban basic medical insurance contribution ratio is adjusted from 14% to 13%.
- The contribution ratio for non- urban residents who take part in urban basic medical insurance is 7% (6% for company , 1% for personal). No Adjustment occurs.
- Shanghai unemployment insurance contributions ratio is adjusted from 2.7% to 2%, including contribution ratios for companies and personal part adjustment from 1.7% to 1.5%, 1% to 0.5% respectively.
- Shanghai maternity insurance contribution ratio is adjusted from 0.8% to 1%.
国家税务总局关于暂免征收部分小微企业增值税和营业税政策有关问题的公告
为进一步扶持小微企业发展，经国务院批准，自2013年8月1日起，对增值税小规模纳税人中月销售额不超过2万元的企业或非企业性单位，暂免征收增值税；对营业税纳税人中月营业额不超过2万元的企业或非企业性单位，暂免征收营业税。
一，《通知》中“月销售额不超过2万元”、“月营业额不超过2万元”,是指月销售额或营业额在2万元以下（含2万元，下同）。月销售额或营业额超过2万元的，应全额计算缴纳增值税或营业税。
二，以1个季度为纳税期限的增值税小规模纳税人和营业税纳税人中，季度销售额或营业额不超过6万元（含6万元，下同）的企业或非企业性单位，可按照《通知》规定，暂免征收增值税或营业税。
三，增值税小规模纳税人中的企业或非企业性单位，兼营营业税应税项目的，应当分别核算增值税应税项目的销售额和营业税应税项目的营业额，月销售额不超过2万元（按季纳税6万元）的暂免征收增值税，月营业额不超过2万元（按季纳税6万元）的，暂免征收营业税。
四，增值税小规模纳税人中的企业或非企业性单位，月销售额不超过2万元（按季纳税6万元）的，当期因代开增值税专用发票（含货物运输业增值税专用发票）和普通发票已经缴纳的税款，在发票全部联次追回后可以向主管税务机关申请退还。
五，本公告自2013年8月1日起执行。
上海市政府关于调整本市城镇职工社会保险缴费比例的通知
为贯彻落实《中华人民共和国社会保险法》，促进本市社会保险事业与经济社会发展相适应、可持续，依据国家相关规定精神，市政府决定，在确保参保人员社会保险待遇水平、社保基金正常运行的前提下，从今年10月1日起，调整本市城镇职工社会保险缴费比例。现将有关事项通知如下：
一、本市城镇职工基本养老保险缴费比例，由原来的30%调整为29%。其中，单位缴费比例由原来的22%调整为21%，个人缴费比例不作调整。
二、本市城镇职工基本医疗保险缴费比例，由原来的14%调整为13%。其中，单位缴纳基本医疗保险费的比例由原来的10%调整为9%，单位缴纳地方附加医疗保险费的比例及个人缴费比例不作调整。
由失业保险基金支付的失业人员领取失业保险金期间参加本市城镇职工基本医疗保险的缴费比例，由原来的14%调整为13%
非城镇户籍外来从业人员参加本市城镇职工基本医疗保险的缴费比例7%（单位缴费比例6%，个人缴费比例1%），暂不作调整。
三、本市失业保险缴费比例，由原来的2.7%调整为2%。其中，单位缴费比例由原来的1.7%调整为1.5%，个人缴费比例由原来的1%调整为0.5%。
四、本市生育保险单位缴费比例，由原来的0.8%调整为1%。
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