1. A general taxpayer refers to a taxpayer whose annual value-added tax sales exceed the standard for small-scale taxpayers stipulated by the Ministry of Finance, whose accounting is sound and who can provide accurate tax information. The cases that belong to ordinary taxpayers are: the annual sales income of industrial enterprises exceeds 500 thousand; The annual sales revenue of commercial enterprises exceeds 800,000.
2. Small-scale taxpayers refer to taxpayers whose annual value-added tax sales are lower than the standards set by the Ministry of Finance, their accounting is not perfect, and they cannot provide accurate tax information. The situation of small-scale taxpayers is as follows: the annual sales income of industrial enterprises does not exceed 500 thousand; The annual sales income of commercial enterprises shall not exceed 800,000.
Extended data:
According to the Provisional Regulations on Value-added Tax and the Detailed Rules for the Implementation of the Provisional Regulations on Value-added Tax, the criteria for identifying small-scale enterprises are 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); "Mainly engaged in the production of goods or providing taxable services" means that the annual sales of taxpayers producing goods or providing taxable services account for more than 50% of the annual taxable sales.
2. Taxpayers outside the above provisions have an annual taxable sales of less than 800,000 yuan.
3. Individuals whose taxable sales in other years exceed the standard of small-scale taxpayers shall pay taxes according to small-scale taxpayers.
4. Non-enterprise units and enterprises with infrequent tax payment behaviors can choose to pay taxes according to small-scale taxpayers.
References:
Small-scale taxpayers _ Baidu Encyclopedia