With the end of tax declaration for the first quarter of 2026, many small-scale taxpayers in Beijing are asking, "Is the policy of '100,000 monthly sales free of VAT' last year still continued this year?" Recently, the number of private letters from our backstage inquiring about "small-scale concessions" has risen by 1,50% - after all, for small and medium-sized enterprises, this is a real money tax relief, which is directly related to the profits of the first quarter.
In January 2026, the Ministry of Finance and the General Administration of Taxation jointly issued a bulletin (No. 3 of 2026), which clarified thatExtension of VAT exemption for small taxpayers until the end of 2027This is the fifth consecutive year that this policy has been extended. This is the fifth consecutive year that the policy has been extended, and for more than 800,000 small-scale taxpayers in Beijing, it is equivalent to getting a "long-term tax reduction pass". From the feedback of our clients, there are two core reasons behind the continuation of the policy.Stabilizing market players--Beijing's SMEs contribute more than 60% jobs in the city, and the tax cut can directly ease the pressure on cash flow.consumer promotion--Small-scale taxpayers are mostly catering, retail and life service enterprises, and the lower tax burden can benefit consumers and drive domestic demand.
📌Beijing company registration, financial and tax compliance, difficult cancellation, qualification licenses and other issues.The company's online customer service (micro letter: jxhqcy890 / cell phone: 16625410105) can be swept to add our online customer service, arranging for the manager to answer questions, provide professional advice and full one-on-one service.
Beijing companies need to focus on 4 details of this renewed policy:
(1) No change in the amount of tax exemptionSmall-scale taxpayers with monthly sales ≤ 100,000 yuan (quarterly ≤ 300,000 yuan).VAT exemptionThe excess is levied at the rate of 1% (reduced from 3% to 1% from 2023).
(2) Clear scope of applicationrestricted toVAT small-scale taxpayers(annual taxable sales ≤ 5 million yuan); general taxpayers can enjoy the remaining period of preferential treatment if they switch to small-scale registration; small-scale taxpayers (e.g., tourism, labor dispatch) that are taxed on a differential basis will be judged by the sales after the difference to see if they meet the standard
(3) Attention to invoicingThe tax-free portion can only be openedby unanimous voteIn addition, if a special invoice is issued, it is required to pay tax according to 1% (and cannot enjoy tax exemption); Beijing E-Tax Bureau has opened the function of "Intelligent Amount Assignment", the system will automatically recognize the sales amount and prompt whether to enjoy the preferential treatment or not.
(4) Simplified filing processWhen filing quarterly returns, the system will automatically bring up tax-exempt sales, so there is no need to manually calculate them - but be careful: if there is a sudden increase in sales in a particular month (e.g., the Double 11 sale), it is important to check if you are over the quarterly $300,000 limit!
📌Beijing company registration, financial and tax compliance, difficult cancellation, qualification licenses and other issues.The company's online customer service (microblogging: jxhqcy890 / cell phone: 16625410105) can be swept to add our online customer service, arranging for the manager to answer questions, provide professional advice and full one-on-one service!
Although the policy is good, improper operation may still "lose concessions". We have summarized 3 high-frequency pitfalls:
Pit 1: Confusing "Monthly Sales" with "Quarterly Sales"Many enterprises in Beijing keep accounts on a "monthly" basis, but file declarations on a "quarterly" basis - for example, if they sell 120,000 yuan in January, 80,000 yuan in February, and 50,000 yuan in March, and the total amount of the quarter is 250,000 yuan (＜300,000 yuan), they can still be exempted from tax. However, if you look at January separately and see that it exceeds $100,000, you will mistakenly think that it cannot be exempted in that month, but in fact, it does not affect the quarterly total.
Pit 2: Mixing of special invoices and general invoicesA restaurant customer, quarterly issued 280,000 general invoice (tax-free) + 50,000 special invoice (1%), the system prompted "quarterly sales of 330,000 > 300,000", you need to pay tax on all sales according to 1% - the original part of the special invoice to be merged into the Quarterly Total Calculation Limit
Pit 3: Address anomalies affect enjoymentBeijing's verification of registered addresses is strict, and if an enterprise is listed in the Business Abnormal List because it "cannot be contacted through its registered residence", it may be suspended from enjoying preferential treatment even if its sales reach the target.
📌Beijing company registration, financial and tax compliance, difficult cancellation, qualification licenses and other issues.The company's online customer service (microblogging: jxhqcy890 / cell phone: 16625410105) can be swept to add our online customer service, arranging for the manager to answer questions, provide professional advice and full one-on-one service!
For small-scale taxpayers in Beijing, the continuation of this wave of preferential treatment is not "icing on the cake" but "sending charcoal in the snow" - according to the calculation of the average quarterly sales of 200,000 yuan in Beijing, it can save about 4,000-6,000 yuan of value-added tax per year. About 4000-6000 yuan of value-added tax, enough to pay half a year's rent, but there are many details of the policy, easy to step on the pits of the actual operation, especially when it comes to the difference in the tax, the issuance of special tickets, it is recommended to look for a professional tax consultant in advance to check the situation. We have organized2026 Beijing Small-Scale Preferential Declaration TemplateIncludes examples of how to fill out a return, a comparison table of common errors, scan the code and you can get it!
📌 If you have questions about the application of the policy, or need to act on behalf of small-scale declaration, invoice hosting, tax anomalies, you can contact us directly - (WeChat: jxhqcy890 / Mobile: 16625410105)
