If you are a general taxpayer, you can open a general VAT invoice or a special VAT invoice. The tax rate of general taxpayers is 17%.
What is a small-scale taxpayer? -Small-scale taxpayers refer to value-added tax taxpayers whose annual sales are lower than the prescribed standards, their accounting is not perfect, and they cannot submit relevant tax information as required. The so-called imperfect accounting means that the taxable amount of output tax, input tax and value-added tax cannot be calculated correctly. Article 28 of the Detailed Rules for the Implementation of the Provisional Regulations on Value-added Tax defines small-scale taxpayers as: (1) Taxpayers who are engaged in the production of goods or provide taxable services, and taxpayers who are engaged in the wholesale or retail of goods as their main business, with annual VAT sales (hereinafter referred to as taxable sales) below 500,000 yuan (including 500,000 yuan after 2009). Before 2009, it was 654.38+0 million). (2) For taxpayers other than those specified in Item (1) of the first paragraph of this article, the annual taxable income is less than 800,000 yuan (6,543,800 yuan before 2009 and 800,000 yuan after 2009). Other individuals regarded as small-scale taxpayers, whose annual taxable sales exceed the standard of small-scale taxpayers, shall be taxed as small-scale taxpayers; Non-enterprise units and enterprises with infrequent taxable activities may choose to pay taxes according to small-scale taxpayers. At present, there are two main ways to collect small-scale taxpayers of value-added tax: one is audit collection, and the other is verification collection. The collection rate of the two collection methods is the same, but the difference is that the former needs to establish an account and declare it by itself according to the actual operating sales, while the latter is approved by the competent tax authorities according to the actual operating conditions of taxpayers and regularly submits tax returns to the tax authorities according to the quota.
What is a general taxpayer? General taxpayers refer to enterprises and business units whose annual sales of value-added tax (hereinafter referred to as annual taxable sales, including all taxable sales in a calendar year) exceed the standard of small-scale taxpayers stipulated by the Ministry of Finance.
How is the tax payable determined? -The tax rate of small-scale taxpayers is 3%, and that of general taxpayers is 17%.
The same goods are sold to different people, and the tax is different, so the price is different? -The price is the same