(a), according to the taxpayer's national tax and local tax management classification:

1, national tax and local tax * * *

It means that taxpayers need to handle relevant taxes at the same time as national tax and local tax, and accept the management of national tax and local tax.

2. Pure local tax households

It means that taxpayers only need to handle the relevant taxes in the local tax, which is managed separately by the local tax.

Generally, when approving taxes, taxpayers need to go to national tax and local tax respectively, that is, national tax and local tax households, and the taxes involved only need to go to local tax households.

(2) Divide VAT taxpayers into:

Small-scale taxpayer

Article 28 of the latest Detailed Rules for the Implementation of the Provisional Regulations on Value-added Tax defines small-scale taxpayers as follows:

1. Taxpayers engaged in the production of goods or providing taxable services, and taxpayers mainly engaged in the production of goods or providing taxable services, concurrently engaged in the wholesale or retail of goods, with annual VAT sales (hereinafter referred to as taxable sales) below 500,000 yuan (inclusive, the same below);

2. For taxpayers other than those specified in Item (1) of Paragraph 1 of this Article, the annual taxable income is less than 800,000 yuan;

Treat as a small-scale taxpayer

If the annual taxable sales exceed the standard of small-scale taxpayers, other individuals shall pay taxes according to small-scale taxpayers; Non-enterprise units and enterprises with infrequent taxable activities may choose to pay taxes according to small-scale taxpayers.

1. 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 more than 500,000 yuan (excluding this figure, the same below), can be identified as general taxpayers. On the other hand, they are all recognized as small-scale taxpayers.

2. Taxpayers other than those specified in Item (1) of the first paragraph of this article with annual taxable sales of more than 800,000 yuan can be recognized as general taxpayers. On the other hand, they are all recognized as small-scale taxpayers.

(3) According to the taxpayer's tax credit rating:

1. Taxpayer

2. Class B taxpayers

3.c-level taxpayers

4.d-level taxpayers

For details, please refer to the Notice on the Trial Measures for Tax Credit Rating Management issued by State Taxation Administration of The People's Republic of China in July 2003.

(four) according to the taxpayer's income tax collection method:

1. Approved collection enterprises

In any of the following circumstances, the taxpayer shall collect enterprise income tax by means of approved collection:

(1) It is not necessary to set account books according to tax laws and regulations, or it is necessary to set account books according to tax laws and regulations, but it is not set;

(2) Only the total income can be accurately accounted for, or the total income can be verified, but its costs and expenses cannot be accurately accounted for;

(3) Only the costs and expenses can be accurately accounted for, or the costs and expenses can be verified, but the total income cannot be accurately accounted for;

(4) It is difficult to correctly calculate the total income and costs, and it is difficult to provide true, accurate and complete tax information to the competent tax authorities;

(5) Failing to keep relevant account books, vouchers and relevant tax payment materials as required, although the account setting and accounting are in compliance with the regulations;

(6) Failing to file tax returns within the time limit prescribed by tax laws and regulations, or failing to file tax returns within the time limit ordered by the tax authorities.

2. Audit the collecting enterprises

Taxpayers can set up account books in accordance with the enterprise income tax regulations, relevant tax laws and regulations, financial accounting system and other provisions, accurately calculate the total income and costs, provide true, accurate and complete tax information to the tax authorities and correctly calculate the tax payable, submit tax information in accordance with regulations, fulfill tax obligations, and save account books, vouchers and related tax information.

(five) according to the scale of taxpayers to determine whether enterprises enjoy the preferential income tax rate of 20%:

1. Small and low-profit enterprises

2. Non-small and low-profit enterprises

An enterprise must meet the following three conditions at the same time before it belongs to a small-scale low-profit enterprise referred to in the latest enterprise income tax law, otherwise it belongs to a non-small-scale low-profit enterprise and does not enjoy the preferential income tax rate of 20%. Specifically:

(1) Enterprises must engage in industries that are not restricted or prohibited by the state;

(2) The annual taxable income of industrial enterprises shall not exceed 300,000 yuan, the number of employees shall not exceed 100, and the total assets shall not exceed 30 million;

(3) For other enterprises, the annual taxable income does not exceed 300,000 yuan, the number of employees does not exceed 80, and the total assets do not exceed100,000 yuan.

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