This question is actually a question of choosing ordinary taxpayers or small-scale taxpayers. In value-added tax management, taxpayers are divided into general taxpayers and small-scale taxpayers. These two types of taxpayers are quite different in tax laws and regulations, tax declaration and payment, calculation methods and so on. Here is a brief introduction:
First, the taxation methods are different.
The general taxpayer applies the general tax calculation method, and can calculate the value-added tax by tax deduction, that is, the value-added tax he needs to pay in the current period = the output tax generated in the current period-the input tax in the current period.
Small-scale taxpayers do not apply the general tax calculation method, but apply the simple tax calculation method, that is, the income is directly multiplied by the levy rate, which is generally 3%, and the levy rate of 5% is applicable to special businesses such as real estate sales.
Second, tax incentives.
In terms of tax preferences, ordinary taxpayers have almost no other relevant preferences except traditional policy preferences, such as duty-free agricultural products.
In deepening the reform of value-added tax this year, a very large value-added tax concession has been introduced for small-scale taxpayers, that is, the sales income not exceeding 654.38+10,000 yuan per month is exempted from value-added tax, and those who declare quarterly can enjoy the exemption of 300,000 yuan per quarter. This preferential policy is unprecedented and is a big policy red envelope for small and medium-sized enterprises.
Third, customer demand.
In terms of business development, ordinary taxpayers and small-scale taxpayers need to issue invoices according to customer needs, and many customers need special invoices. However, except for eight pilot industries, small-scale taxpayers can issue special invoices by themselves, and other small-scale taxpayers can't issue invoices by themselves. It may have some impact on business development if they want to go to the tax authorities to issue special invoices.
Second, because small-scale taxpayers apply the tax rate of 3%, while ordinary taxpayers apply the tax rate of 13%, if the tax-included price is the same, customers are more inclined to get invoices with the tax rate of 13%, so that they can get more tax deduction and gain greater advantages in enterprise income tax expense deduction.
Fourth, type conversion.
Small-scale taxpayers can apply for registration as general taxpayers at any time according to the needs of future development.
Under normal circumstances, ordinary taxpayers can no longer be converted into small-scale taxpayers. This year, the state has introduced a preferential policy, that is, before 20 19 12 3 1, general taxpayers with accumulated sales income of less than 5 million in1February can apply to be transferred back to small-scale taxpayers. This is a very special preferential policy, and only until the end of this year. By next year, I don't know if there is, that is to say, under normal circumstances, ordinary taxpayers can no longer be registered as small-scale taxpayers. Once selected, ordinary taxpayers can basically not go back and choose to be small-scale taxpayers.
Therefore, whether you choose ordinary taxpayers or not, you should choose carefully according to your own situation and customer needs.