In fact, this question is actually a question of choosing ordinary taxpayers or small-scale taxpayers. In the management of value-added tax, taxpayers are divided into general taxpayers and small-scale taxpayers. These two types of taxpayers are quite different in tax regulations, tax declaration and payment, calculation methods and so on. Here is a brief introduction:
First, the tax method is different.
The general taxpayer is suitable for 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 are not applicable to the general tax calculation method, but to the simple tax calculation method, that is, the income is directly multiplied by the levy rate, which is generally 3%, and special businesses such as real estate sales are applicable to the levy rate of 5%.
Second, tax incentives
In terms of tax incentives, ordinary taxpayers have few other related benefits 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 that does not exceed100,000 yuan per month is exempt from value-added tax, and those who declare quarterly can enjoy the exemption of value-added tax 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, general taxpayers and small-scale taxpayers need to issue invoices according to customers' needs, and many customers need special invoices. However, small-scale taxpayers, except for eight pilot industries, can issue special invoices by themselves, and other small-scale taxpayers cannot issue invoices by themselves, so they have to go to the tax authorities to issue special invoices, which may have some impact on business development.
Second, because small-scale taxpayers apply the 3% levy rate, while ordinary taxpayers apply the 13% tax rate, if the tax-included price is the same, customers prefer to get an invoice at the 13% tax rate, so that they can get more tax deductions and gain greater advantages in corporate 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 another preferential policy, that is, before 20 191February 3 1 0, ordinary taxpayers whose cumulative sales income for consecutive 12 months does not exceed 5 million can apply to transfer back to small-scale taxpayers. This is a very special preferential policy, and it is 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 they are 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 the needs of customers.