On the advantages and disadvantages of ordinary taxpayers and small-scale taxpayers: \xd\ Taxpayers of value-added tax are divided into ordinary taxpayers and small-scale taxpayers in tax law. Although small-scale taxpayers can't enjoy tax deduction, the tax expenses paid by enterprises can be recorded in the product cost of enterprises, which reduces the tax burden of enterprise income tax, while ordinary taxpayers can enjoy tax deduction, both of which have their own advantages and disadvantages. We will analyze it from the following points: \xd\ 1. Division of general taxpayers and small-scale taxpayers: \xd\ (1) Criteria for determining general taxpayers of value-added tax (scope) The annual taxable sales of industrial enterprises are more than 1 million yuan, and the annual taxable sales of commercial enterprises are more than 1.8 million yuan. \xd\ To become a general VAT taxpayer, a taxpayer should meet the following conditions. \xd\ The annual VAT sales of industrial enterprises is more than 1 million yuan; \xd\ The annual VAT sales of commercial enterprises is more than 1.8 million yuan; \xd\ Open a settlement account in a bank; \xd\ has obtained the license of enterprise legal person (business) in the administrative department for industry and commerce, and has a fixed place for production and business operation; \xd\ went through the tax registration with the State Administration of Taxation and obtained the tax registration certificate; \xd\ There are personnel who specialize in accounting work, and the personnel who specialize in accounting work should have the accounting certificate issued by the financial department or the qualification certificate that they can engage in accounting work with the title of accountant or above; \xd\ (2) The standard provisions for small-scale taxpayers are as follows: \xd\ Taxpayers who are engaged in the production of goods or provide taxable services, and taxpayers who are mainly engaged in the production of goods or provide taxable services and concurrently engage in the wholesale or retail of goods, whose annual VAT sales (hereinafter referred to as taxable sales) are less than one million; \xd\ Taxpayers engaged in the wholesale or retail of goods, with annual taxable sales below 1.8 million yuan. (Excerpted from the Detailed Rules for the Implementation of the Provisional Regulations on Value-added Tax) Individuals, non-enterprise units and enterprises that do not frequently engage in taxable activities whose taxable sales exceed the standard of small-scale taxpayers in \xd\ are regarded as small-scale taxpayers to pay taxes. \xd\ II. Accounting treatment of value-added tax: \xd\ (1) Accounting treatment of part of value-added tax business of general tax paying enterprises \xd\ When general tax paying enterprises purchase materials, they debit the subject of "tax payable-value-added tax payable (input tax)" according to the value-added tax amount indicated on the special invoice, and debit "material purchase" according to the amount recorded in the special invoice. The return of purchased materials shall be treated as the opposite accounting. \xd\ When selling goods or providing taxable services, debit the subjects such as "bank deposit", "accounts receivable" and "notes receivable" according to the realized operating income and the VAT charged according to regulations, credit the subjects such as "tax payable-VAT payable (output tax)" according to the VAT indicated on the special invoice, and credit the subjects such as "main business income" according to the realized operating income. Sales returned, for the opposite accounting treatment. \xd\ VAT payable = output tax-input tax, and the tax rates of input tax and output tax are 17% or 13%\xd\ Example: 1. After purchasing raw materials, the accumulated price of the special VAT invoice is 5,4, yuan, and the VAT is 918, yuan. The payment for goods has been paid, and the materials have been received, accepted and put into storage. \xd\ Borrow: raw materials 54\xd\ Taxes payable-VAT payable (input tax) 918\xd\ Loan: bank deposit 6318\xd\2. Accumulated income from product sales is 68, and VAT is 156 yuan. The product has been issued and the money has been received and deposited in the bank. \xd\ Debit: Bank deposit 7956\xd\ Loan: main business income 68\xd\ Taxes payable-VAT payable (output tax) 1156\xd\3. Pay September VAT of 22 yuan with bank deposit. \xd\ Debit: Taxes payable-VAT payable (paid taxes) 22, \ xd \ Loan: Bank deposit 22, \ xd \ (2). Small-scale tax-paying enterprises purchase goods (including labor services), regardless of whether they obtain special VAT invoices, the VAT paid by them is not included in the input tax, and cannot be deducted from the output tax, but Accordingly, the value-added tax paid by other enterprises to purchase goods or accept services from small-scale tax paying enterprises, if they cannot obtain special VAT invoices, cannot be deducted as input tax, but should be included in the cost of purchasing goods or taxable services. When small-scale tax paying enterprises sell goods or provide services, they can only issue ordinary invoices, which do not indicate the output tax and input tax. Therefore, the sales revenue of small-scale tax-paying enterprises should be calculated according to the price excluding tax, which is calculated by combining the sales volume and the tax payable, namely: \xd\ sales volume = sales volume including tax ÷(1+ collection rate) \xd\ Example 2: A small-scale tax-paying enterprise purchases raw materials in this period, and the price of raw materials recorded on the special VAT invoice is 5, yuan, and the VAT is 8,5 yuan, and the materials are accepted. The products sold by this enterprise in this period, including tax, are 84,8 yuan, and the collection procedures have been completed, but the payment has not yet been received. The applicable VAT rate is 6%. The relevant accounting treatment is as follows: \xd\1. Purchase of raw materials \xd\ borrowing: raw materials 585\xd\ loan: bank deposit 585\xd\2. Sales products \xd\ excluding tax = 848 ÷ (1+6 Debit: accounts receivable 848\xd\ loan: main business income 8\xd\ tax payable-value-added tax payable 48\xd\ III. Advantages and disadvantages of ordinary taxpayers and small-scale taxpayers: \xd\1. Assuming that both small-scale taxpayers and ordinary taxpayers produce the same product, the raw materials used are the same, and the sales price is the same; They all produce and sell products with tax of 4, yuan, and the main material cost accounts for 8% of the sales revenue. \xd\2. First, look at the burden rate of VAT: VAT payable by small-scale taxpayers = 4/1.6 * 6% = 22,642 yuan. \xd\ General taxpayer: value-added amount = 4-(4 * 8%) = 8,. VAT payable = 8/1.17 * 17% = 11,624 yuan. Small-scale taxpayers pay 1118 yuan more VAT than ordinary taxpayers. The key point is that the general taxpayer's purchase of raw materials can be deducted, that is, his payable amount = output tax-input tax = (4/1.17 * 17%)-(32/1.17 * 17%) = 58,12-46,496 = 11,624 yuan, while small-scale taxpayers pay taxes according to sales. \xd\3. The gross profit of small-scale taxpayers is 1118 less than that of ordinary taxpayers according to the sales including tax, but it is not counted that ordinary taxpayers can get tax increase invoices and deduct expenses other than purchasing raw materials, such as electricity, taxes and freight, so the gross profit of small-scale taxpayers will be even smaller. \xd\4. In addition, the invoice issued by a small-scale taxpayer cannot be deducted by the other party, which directly affects his sales. \xd\ Therefore, the sales gross profit margin of small-scale taxpayers is lower than that of ordinary taxpayers, and the value-added tax burden is relatively heavy. Especially with the emergence of domestic buyer's market, the average profit rate decreases, and the tax burden of general taxpayers can decrease with the decrease of value-added rate, while the tax collection rate of small-scale taxpayers is fixed, which has nothing to do with the rise and fall of profit rate, resulting in an increase in the tax burden difference between the two types of taxpayers. \xd\ In a word, ordinary taxpayers and small-scale taxpayers have their own advantages in paying taxes, but we can clearly see that the tax burden of ordinary taxpayers is relatively light. The development of society urges small-scale taxpayers to change into ordinary taxpayers, but they are all taxpayers of value-added tax, so we should carry out reasonable tax management. As the largest tax in China, value-added tax accounts for about 6% of tax revenue and plays an important role in fiscal revenue. However, there are still some unsatisfactory points in the current value-added tax. It is necessary to learn from foreign successful experiences and feasible methods to further improve and perfect the current tax system in order to maximize the function and role of value-added tax. \ xd \ xd \ The difference between ordinary taxpayers and small-scale taxpayers is as follows: \xd\1. The right to use invoices is different. General taxpayers of value-added tax can purchase special invoices for value-added tax, issue special invoices for value-added tax when selling goods, and claim special invoices for value-added tax when buying goods. Small-scale taxpayers, on the other hand, cannot buy special VAT invoices, and can only issue general VAT invoices when selling goods. This means that small-scale taxpayers cannot deduct the input tax when selling goods. Because the special VAT invoice is an important voucher for input tax deduction. Because small-scale taxpayers issue general invoices, other units can't deduct the tax amount when they buy small-scale taxpayers' things, so regular large enterprises and units generally don't buy small-scale taxpayers' things because they can't issue special invoices. Of course, small-scale taxpayers can also ask the tax department to issue special invoices, but it is more troublesome. Therefore, if you intend to do business with large enterprises and units, I suggest you still apply for recognition as a general taxpayer. However, the tax rate of small-scale taxpayers is relatively low, which is his advantage. If you only do some retail business, choose small-scale taxpayers. \xd\2. The tax rates are different. The tax rate of ordinary taxpayers is generally 17% or 13%; Small-scale taxpayers were adjusted to 3% in 29, so it can be said that the tax burden between them is different. However, it cannot be said that the tax burden of the general taxpayer must be higher than that of the small-scale taxpayer, because the general-scale taxpayer can use the value-added tax on purchased goods to offset the tax on sales, so sometimes his tax burden is even lower than that of the small-scale taxpayer. Of course, this requires you to make tax planning. \ xd \ Starting from January 1st, 29, if your company's annual sales amount reaches 8,, you can apply for general taxpayer recognition, and it is not necessary to reach 1.8 million. In other words, the application standard has been lowered a lot. Of course, you also need to have a sound accounting.