Small-scale taxpayers and general taxpayers 1. Concepts: (1) Small-scale taxpayers (companies with sales of ≤5 million yuan for 12 consecutive months are called small-scale taxpayers) Small-scale taxpayers Refers to VAT taxpayers whose annual sales are below the prescribed standards, whose accounting is not sound and who cannot submit relevant tax information as required. According to the provisions of the "Interim Regulations on Value-Added Tax" and its "Implementation Rules of the Interim Regulations on Value-Added Tax", the identification criteria for small-scale are: taxpayers engaged in the production and sale of goods or the provision of taxable labor and services, and taxpayers engaged in the production of goods or the provision of taxable services. A taxpayer who mainly provides tax services and also engages in the wholesale or retail of goods has a value-added taxable sales volume (hereinafter referred to as taxable sales volume) of less than 5 million yuan (including the original amount, the same below) within a continuous 12-month operating period. (Effective from May 1, 2018, the standards for small-scale VAT taxpayers will be unified) and be recognized as small-scale taxpayers. (2) General taxpayers (companies with sales of >5 million yuan for 12 consecutive months are called general taxpayers). General taxpayers refer to enterprises and enterprises whose annual sales taxable for VAT exceed the standards for small-scale taxpayers stipulated by the Ministry of Finance. sexual unit. Taxpayers engaged in the production and sale of goods or the provision of taxable labor and services whose annual value-added tax sales (hereinafter referred to as annual taxable sales, including all taxable sales in a calendar year) exceed the small-scale tax payment limit stipulated by the Ministry of Finance Enterprises and corporate units with a standard of 5 million people. Taxpayers whose annual taxable sales do not exceed the standards for small-scale taxpayers stipulated by the Ministry of Finance and the State Administration of Taxation, as well as newly opened taxpayers, can apply to the competent tax authorities for general taxpayer qualifications. They have been general taxpayers of value-added tax for 12 consecutive years. If the sales volume in a month does not exceed 5 million yuan, general taxpayers can choose to register as small-scale taxpayers before December 31, 2019. 2. Differences
1. Sales control is different: small-scale taxpayers cannot exceed the maximum sales amount for 12 consecutive months, and should be converted to general taxpayers after exceeding the limit; general taxpayers have no sales limit. (Small-scale taxpayers’ annual value-added tax sales are ≤ 5 million yuan, general taxpayers’ annual value-added tax sales are > 5 million yuan)
2. Different value-added tax rates: small-scale taxpayers except leasing and selling The tax rate for real estate is 5%, the tax rate for sales of used fixed assets is 2%, and except for tax-free products, everything else is 3%; the VAT rates for general taxpayers are 6%, 9%, and 13% respectively.
3. The calculation method of value-added tax is different: the value-added tax payable by small-scale taxpayers = tax-inclusive price ÷ (1 + collection rate) × collection rate; the value-added tax payable by general taxpayers = output tax - Input tax.
4. Issuance of VAT invoices is different: some small-scale taxpayers cannot issue special VAT invoices on their own or can only issue special invoices if their monthly sales exceed 100,000; general taxpayers can issue special VAT invoices , can also issue ordinary VAT invoices;
5. Different VAT preferential policies: small-scale taxpayers with quarterly sales of ≤300,000 yuan are exempt from VAT and additional taxes, while general taxpayers do not have this discount.
6. The filing deadlines are different: small-scale taxpayers must declare value-added tax and surcharges on a quarterly basis, and general taxpayers must declare value-added tax and surcharges on a monthly basis. 7. Although small-scale taxpayers cannot issue special VAT invoices on their own, they can apply to the tax bureau to issue special VAT invoices on their behalf, while general taxpayers cannot apply to the tax bureau for issuance. 3. Advantages
The advantages of small-scale taxpayers are as follows: 1. The collection rate is relatively low, and the value-added tax is calculated at 3%; 2. The monthly tax-free income is less than 100,000 yuan or the quarterly tax-free income Those whose income is less than 300,000 yuan are exempt from value-added tax and its surcharge; 3. If small-scale taxpayers file quarterly returns, the number of declarations is less than that of general taxpayers;
The benefits of general taxpayers are as follows: 1 .General taxpayers can reasonably control the tax burden rate and actual tax amount paid. If the company receives a special input invoice, the input tax can be certified and deducted; 2. The tax types of general taxpayers are diversified. As long as there are items within the business scope, you can go to the tax bureau to add tax types and calculate them at different tax rates; 3. General taxpayers can issue general VAT invoices and special invoices by themselves, while small-scale taxpayers can only go to the tax bureau to issue them on their behalf. Issue special invoices; 4. General taxpayers have a relatively sound financial system, are relatively large in scale, and cooperate with the government or large formal companies. General taxpayers have an advantage, especially small-scale taxpayers and general taxpayers. 1. Concept: (1) Small-scale taxpayers Large-scale taxpayers (companies with sales of ≤5 million yuan for 12 consecutive months are called small-scale taxpayers). Small-scale taxpayers refer to annual sales below the prescribed standards, and the accounting is not sound and cannot submit relevant taxes as required. Information on VAT taxpayers.
According to the provisions of the "Interim Regulations on Value-Added Tax" and its "Implementation Rules of the Interim Regulations on Value-Added Tax", the identification criteria for small-scale are: taxpayers engaged in the production and sale of goods or the provision of taxable labor and services, and taxpayers engaged in the production of goods or the provision of taxable services. A taxpayer who mainly provides tax services and also engages in the wholesale or retail of goods has a value-added taxable sales volume (hereinafter referred to as taxable sales volume) of less than 5 million yuan (including the original amount, the same below) within a continuous 12-month operating period. (Effective from May 1, 2018, the standards for small-scale VAT taxpayers will be unified) and be recognized as small-scale taxpayers. (2) General taxpayers (companies with sales of >5 million yuan for 12 consecutive months are called general taxpayers). General taxpayers refer to enterprises and enterprises whose annual sales taxable for VAT exceed the standards for small-scale taxpayers stipulated by the Ministry of Finance. sexual unit. Taxpayers engaged in the production and sale of goods or the provision of taxable labor and services whose annual value-added tax sales (hereinafter referred to as annual taxable sales, including all taxable sales in a calendar year) exceed the small-scale tax payment limit stipulated by the Ministry of Finance Enterprises and corporate units with a standard of 5 million people. Taxpayers whose annual taxable sales do not exceed the standards for small-scale taxpayers stipulated by the Ministry of Finance and the State Administration of Taxation, as well as newly opened taxpayers, can apply to the competent tax authorities for general taxpayer qualifications. They have been general taxpayers of value-added tax for 12 consecutive years. If the sales volume in a month does not exceed 5 million yuan, general taxpayers can choose to register as small-scale taxpayers before December 31, 2019. 2. Differences
1. Sales control is different: small-scale taxpayers cannot exceed the maximum sales amount for 12 consecutive months, and should be converted to general taxpayers after exceeding the limit; general taxpayers have no sales limit. (Small-scale taxpayers’ annual value-added tax sales are ≤ 5 million yuan, general taxpayers’ annual value-added tax sales are > 5 million yuan)
2. Different value-added tax rates: small-scale taxpayers except leasing and selling The tax rate for real estate is 5%, the tax rate for sales of used fixed assets is 2%, and except for tax-free products, everything else is 3%; the VAT rates for general taxpayers are 6%, 9%, and 13% respectively.
3. The calculation method of value-added tax is different: the value-added tax payable by small-scale taxpayers = tax-inclusive price ÷ (1 + collection rate) × collection rate; the value-added tax payable by general taxpayers = output tax - Input tax.
4. Issuance of VAT invoices is different: some small-scale taxpayers cannot issue special VAT invoices on their own or can only issue special invoices if their monthly sales exceed 100,000; general taxpayers can issue special VAT invoices , can also issue ordinary VAT invoices;
5. Different VAT preferential policies: small-scale taxpayers with quarterly sales of ≤300,000 yuan are exempt from VAT and additional taxes, while general taxpayers do not have this discount.
6. The filing deadlines are different: small-scale taxpayers must declare value-added tax and surcharges on a quarterly basis, and general taxpayers must declare value-added tax and surcharges on a monthly basis. 7. Although small-scale taxpayers cannot issue special VAT invoices on their own, they can apply to the tax bureau to issue special VAT invoices on their behalf, while general taxpayers cannot apply to the tax bureau for issuance. 3. Advantages
The advantages of small-scale taxpayers are as follows: 1. The collection rate is relatively low, and the value-added tax is calculated at 3%; 2. The monthly tax-free income is less than 100,000 yuan or the quarterly tax-free income Those whose income is less than 300,000 yuan are exempt from value-added tax and surcharges; 3. If small-scale taxpayers file quarterly returns, the number of declarations is less than that of general taxpayers;
The benefits of general taxpayers are as follows: 1 .General taxpayers can reasonably control the tax burden rate and actual tax amount paid. If the company receives a special input invoice, the input tax can be certified and deducted; 2. The tax types of general taxpayers are diversified. As long as there are items within the business scope, you can go to the tax bureau to add tax types and calculate them at different tax rates; 3. General taxpayers can issue general VAT invoices and special invoices by themselves, while small-scale taxpayers can only go to the tax bureau to issue them on their behalf. Issuance of special invoices; 4. General taxpayers have a relatively sound financial system and a relatively large scale, and cooperate with the government or large formal companies. General taxpayers have an advantage, and customers recognize companies with sound qualifications and larger scales more; 5. General taxpayers There is no upper limit on annual income, but there is an upper limit for small-scale enterprises (5 million for industrial enterprises, commercial enterprises, and service industries). Once the income exceeds 12 consecutive months, it is mandatory to become a general taxpayer; 4. Suggestions
It is generally recommended to establish as a small-scale taxpayer in the following situations: Most of the company’s customers are small-scale or individuals; The company hopes to enjoy the national small and micro enterprise value-added tax reduction and exemption policy, and the monthly tax-free sales are less than 100,000 or the quarterly tax-free sales are less than 100,000. If the sales tax is less than 300,000, the value-added tax and its surtax will be exempted or exempted.
It is generally recommended to choose to establish as a general taxpayer under the following circumstances: Most of the company’s customers are general taxpayers or listed companies; The company hopes to deduct input tax and the input invoices are sufficient.
households will recognize companies with sound qualifications and larger scales; 5. There is no upper limit on the annual income of general taxpayers, while there is an upper limit for small-scale taxpayers (industrial enterprises, commercial enterprises, and service industries are all 5 million). Once the income for 12 consecutive months exceeds It is mandatory to become a general taxpayer; 4. Suggestions
It is generally recommended to choose to be established as a small-scale taxpayer in the following situations: Most of the company’s customers are small-scale or individuals; The company hopes to enjoy the national small and micro enterprise value-added tax Reduction and exemption policy: if the monthly sales without tax is less than 100,000 or the quarterly sales without tax is less than 300,000, the value-added tax and its surtax will be exempted or exempted.
It is generally recommended to choose to establish as a general taxpayer under the following circumstances: Most of the company’s customers are general taxpayers or listed companies; The company hopes to deduct input tax and the input invoices are sufficient.