1. Different tax calculation methods

In principle, general taxpayers adopt the general tax calculation method (general taxpayers who provide specific taxable activities such as public transportation services can also Choose the simplified tax calculation method). Small-scale taxpayers adopt the simplified tax calculation method.

2. The tax rate is different from the collection rate

The VAT rate is applicable to general taxpayers (except for simple tax calculation). The current VAT rates include 13%, 9%, and 6%. 0. (Effective on April 1, 2019) Small-scale taxpayers are subject to VAT collection rates. The current VAT collection rates include 5% and 3%.

3. The use of VAT invoices is different

General taxpayers can issue and obtain special VAT invoices. Except for some industries specified by the State Administration of Taxation (such as accommodation, construction and other 8 industries), small-scale taxpayers can choose to issue special invoices by themselves. Most small-scale taxpayers cannot issue special invoices by themselves. If they need to issue special invoices, they can go to the tax office. The agency applies for issuance on your behalf.