1. VAT input tax deduction: General taxpayers can deduct the input tax (except for fixed assets in general areas) after obtaining special VAT invoices and tax deduction vouchers, but ordinary taxpayers cannot.

2. Output tax rate: the average taxpayer is 4% (commercial) or 6% (non-commercial), and the applicable tax rates for the average taxpayer are: 17%, 13%,1%,6%, 0%, etc.

3. Issue special VAT invoices: ordinary taxpayers can issue them, and small-scale taxpayers can only issue ordinary invoices if they let the tax authorities issue them on their behalf.

Extended data:

Taxpayers refer to units or individuals that have direct tax payment obligations as stipulated in the tax law. Every tax has its own taxpayer. Who is the taxpayer is generally determined with the determination of the tax object.

For example, in the personal income tax law, the taxpayer of wages and salaries is an individual with wages and salaries, and the taxpayer of property tax is the owner or user of property rights. Deed tax is a kind of property tax levied on real estate whose ownership has changed, and the taxpayer is the property owner.

Taxpayer's rights

I. Right to know

Taxpayers have the right to know the provisions of national tax laws and administrative regulations and the information related to tax payment procedures from the tax bureau.

Including: the current tax laws, administrative regulations and tax policies; Time, manner, steps and materials to be submitted for handling tax matters; The legal basis, factual basis and calculation method of the tax payable and other tax administrative decisions; When there is a dispute or dispute with the tax bureau in terms of tax payment, punishment and enforcement measures, the legal relief measures that taxpayers can take and the conditions that need to be met.

Second, the right to confidentiality.

Taxpayers have the right to ask the tax bureau to keep taxpayers' information confidential.

The tax bureau will keep confidential the commercial secrets and personal privacy of taxpayers according to law, mainly including taxpayers' technical information, business information and personal matters that taxpayers, major investors and operators are unwilling to disclose. Without the explicit provisions of laws and administrative regulations or the permission of taxpayers, the tax bureau shall not provide the above matters to foreign departments, the public and other individuals. However, according to the law, illegal tax information is not confidential information.

Third, the right of tax supervision

Taxpayers can report and accuse the tax bureau of violating tax laws and administrative regulations, such as tax officials asking for bribes, engaging in malpractices for selfish ends, neglecting their duties, failing to collect or underpay the tax payable, abusing their powers to collect more taxes or deliberately making things difficult. At the same time, taxpayers also have the right to report other taxpayers' tax violations.

Fourth, the right to choose the way of tax declaration.

Taxpayers can go directly to the tax service hall to file tax returns or submit tax withholding and collecting reports, or they can file the above-mentioned returns by mail, data message or other means in accordance with regulations. However, if the above-mentioned declaration and submission matters are handled by mail, data message, etc., it must be approved by the competent tax authorities of taxpayers.

Taxpayers should use a unified special envelope for tax declaration by mail, and take the receipt of the postal department as the declaration voucher. The postal declaration shall be based on the postmark date sent.

Data message refers to telephone voice, electronic data exchange and network transmission determined by the tax bureau. Taxpayers who file tax returns electronically shall keep relevant materials in accordance with the time limit and requirements stipulated by the tax bureau and submit them to the tax bureau in writing on a regular basis.

Verb (abbreviation of verb) the right to apply for extension of filing.

Taxpayers who fail to file tax returns or submit tax withholding and collecting reports on time shall submit a written application for extension to the tax bureau within the prescribed time limit, and can do so within the approved time limit after approval. If the application and submission are approved for extension, the tax shall be paid in advance according to the tax actually paid in the previous period or the tax approved by the tax bureau within the tax payment period stipulated in the tax law, and the final settlement shall be made within the approved extension.

Six, the right to apply for deferred payment of taxes

Taxpayers who have special difficulties and are unable to pay taxes on time may, with the approval of the State Taxation Bureau and the Local Taxation Bureau of provinces, autonomous regions and municipalities directly under the Central Government, postpone the payment of taxes for a maximum of three months. The State Taxation Bureau and the Local Taxation Bureau of cities under separate state planning may refer to the examination and approval authority of the provincial tax authorities to examine and approve the taxpayer's application for deferred tax payment.

Taxpayers who meet one of the following conditions may apply for an extension of tax payment: First, due to force majeure, taxpayers have suffered heavy losses and their normal production and business activities have been greatly affected; Second, the current monetary funds are not enough to pay taxes after deducting the wages and social insurance premiums payable to employees.

References:

Baidu encyclopedia-taxpayer