1, the enterprise must be a general taxpayer, and there is no small-scale taxpayer to deduct the input tax;
2. General VAT taxpayers who purchase goods or taxable services and obtain special VAT invoices, customs import VAT payment books, agricultural product purchase invoices, agricultural product sales invoices and transportation expense settlement vouchers that do not conform to laws, administrative regulations or the relevant provisions of the State Council tax authorities shall not deduct the input tax from the output tax.
The difference between ordinary taxpayers and small-scale taxpayers
The differences between ordinary taxpayers and small-scale taxpayers are as follows:
1, using different invoices. Small-scale taxpayers can only use ordinary invoices for sales, not special VAT invoices. The goods they buy, like ordinary taxpayers, can receive ordinary invoices and special VAT invoices. After they received the special VAT invoice, the accounting treatment was different. General taxpayers enter the cost according to the price, and small-scale taxpayers enter the cost according to the full amount;
2. The calculation method of tax payable is different. General taxpayers pay taxes according to the deduction system, that is, according to the balance of output after deducting input. Small-scale taxpayers calculate the tax payable by dividing the sales income by (1+ applicable tax rate) and multiplying it by the tax rate, which is 6% for industry and 4% for business;
3. The tax rate is different. General taxpayers are divided into 0 tax rate, 13% tax rate and 17% tax rate. Small-scale taxpayers and commercial enterprises are 4%; 6% for industrial enterprises (excluding tax exemption).
Time for filing small-scale taxpayers
The reporting time of small-scale taxpayers is as follows:
1, small-scale taxpayers generally take 1 month or 1 quarter as 1 tax period, and report and pay taxes within 15 days from the expiration date;
2. If the last day is a legal holiday, the day after the holiday expires shall be the last day of the period. If there are more than three consecutive legal holidays during the period, it shall be postponed according to the number of holiday days.
Small-scale VAT declaration process
1, log in to the electronic tax bureau first, enter the electronic tax bureau, and click declare and pay;
2. After entering the interface of payment declaration, click to fill in the declaration form behind the application of value-added tax to small-scale taxpayers;
3. Fill in the VAT exemption income of large-scale taxpayers: 10 or 1 1;
4. Fill in the tax-free income first, and then fill in the tax allowance. The tax allowance for small-scale taxpayers should be filled in: 18 or 19;
5. Select Yes or No in the "Self-declaration" section at the end of the form. If "Yes" is selected, the declaration will be made by the internal personnel of the enterprise. Choose whether to declare yourself, and then fill in the ID number of the person in charge;
6, after check, click on the declaration.
Legal basis: Article 1 of People's Republic of China (PRC) Tax Collection and Management Law.
This Law is formulated in order to strengthen the administration of tax collection, standardize tax collection, safeguard national tax revenue, protect the legitimate rights and interests of taxpayers and promote economic and social development.
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This law is applicable to the collection and management of various taxes collected by tax authorities according to law.