I have obtained the lease permit for individual construction machinery and will obtain the tax registration certificate in the near future. It is said that there are small-scale taxpayers and ordinary taxpayers. What's the matter? The main reason is that the calculation method of VAT is different. If the annual turnover reaches 5 million yuan, it is recognized as a general taxpayer, and the tax rate is 17%, but the input tax can be deducted. If it is less than 5 million yuan per year, it is a small-scale tax payment with a collection rate of 3%.

Taxes may be small in scale and have little overlap.