The most essential difference between ordinary taxpayers and small-scale taxpayers is the different tax rates, including:

1, the small-scale tax rate is basically 3%;

2. However, the tax rates of general taxpayers are set according to the standards of different industries (ranging from 13%, 9% and 6%).

The biggest boundary in the middle is that the annual income of the sales industry does not exceed 5 million, and the service industry does not exceed 5 million (beyond this boundary, the tax bureau will automatically identify it as a general taxpayer and will be ordered to be a general taxpayer. If you don't apply for change, the tax bureau will stop serving you.

Tax payment refers to the implementation process of taxpayers in tax collection, that is, according to the provisions of various national tax laws, a part of collective or individual income is paid to the state at a certain tax rate.

Enterprises that meet the conditions for the identification of general taxpayers of value-added tax, have gone through tax registration, and the annual sales of value-added tax reach the following standards, shall apply to the competent tax authorities for the identification of general taxpayers of value-added tax.

Specifically including:

1. Taxpayers engaged in the production of goods or providing processing, repair and replacement (hereinafter referred to as taxable services), and taxpayers whose main business is the production of goods or providing taxable services, and who also engage in the wholesale or retail of goods, with an annual taxable sales of more than 6,543,800 yuan;

2 taxpayers engaged in the wholesale or retail of goods, the annual taxable sales of 6.5438+0.8 million yuan.

Article 2 of the Individual Income Tax Law of People's Republic of China (PRC) shall pay individual income tax:

(1) Income from wages and salaries;

(2) Income from remuneration for labor services;

(3) Income from remuneration;

(4) Income from royalties;

(5) Operating income;

(6) Income from interest, dividends and bonuses;

(7) Income from property lease;

(8) Income from property transfer;

(9) Accidental income.

Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.