Generally speaking, a general company, that is, a limited liability company, cannot have more than 50 shareholders, while a limited liability company is generally a general taxpayer, so the accounting of value-added tax is different. The general taxpayer's VAT deduction adopts the principle of input tax deduction, and the tax rate is 17%. Small-scale taxpayers adopt simple accounting method, and the general tax rate is 3%.

The tax rate of general taxpayers is 17%, which can deduct the tax on goods purchased with value-added tickets; Small-scale tax rate is 4% (commercial) or 6% (industrial); However, the input tax cannot be deducted; Small-scale enterprises can't issue VAT invoices, and ordinary taxpayers can't deduct the input tax when they buy small-scale goods.

Extended data

The main characteristics of a company limited by shares

The total capital of the company is divided into equal shares; The company may issue shares to the public to raise funds, and the shares may be transferred according to law; The law only has the minimum number of shareholders in the company, but there is no maximum amount; Shareholders shall bear limited liability to the company with their subscribed shares, and the company shall bear liability for the company's debts with all its assets; One vote per share, shareholders enjoy rights and assume obligations with the subscribed shares; The company shall disclose the accounting reports audited by certified public accountants.

basic feature

A company limited by shares has the following characteristics:

(1) Limited by Share Ltd is an independent Economic legal;

(2) The number of shareholders of a joint stock limited company shall not be less than the quorum. For example, according to French regulations, the number of shareholders should be at least 7;

(3) The shareholders of a joint stock limited company shall bear limited liability for the debts of the company, and the liability limit shall be the number of shares payable by the shareholders;

(4) All the capital of a joint stock limited company is divided into equal shares, and funds are raised through public offering. Anyone can become a shareholder of the company after paying the shares, and there is no qualification restriction;

(5) The shares of the company can be freely transferred, but they cannot be withdrawn;

(6) The company's accounts must be made public so that investors can know about the company and make choices;

(7) There are strict legal procedures for the establishment and dissolution of the company, and the procedures are complicated. It can be seen that a joint stock limited company is a typical "joint venture company". Whether a person can become a shareholder of a company depends on whether he has paid the shares and bought the shares, not on his personal relationship with other shareholders. Therefore, a joint stock limited company can quickly, extensively and massively concentrate its funds. At the same time, we can also see that although the capital of unlimited liability companies, limited liability companies and joint-stock companies is also divided into shares, these companies do not publicly issue shares, and their shares cannot be freely transferred. The stocks issued and circulated in the securities market are all issued by joint-stock companies. Therefore, a narrow joint-stock company refers to a joint-stock company.

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