The main difference between small-scale taxpayers and ordinary taxpayers lies in the different tax policies. Small businesses charge 3% VAT. Monthly sales of more than 30,000 or quarterly sales of more than 90,000 are subject to tax, and sales of less than the above amount are not subject to tax. For ordinary taxpayers, the basic tax rate is 17%, but there are also tax rates of 5%, 6%, 1 1%. Ordinary taxpayers have to pay taxes anyway, but they have to implement differential taxation. The difference between small-scale taxpayers and ordinary taxpayers is: 1. Those who mainly produce or provide taxable services (especially processing, repair and replacement services): those with annual sales of more than 6,543,800 yuan can be regarded as general taxpayers, and those with annual sales of less than 6,543,800 yuan are small-scale taxpayers. 2. Mainly engaged in wholesale and retail of goods: those with annual sales of more than 6,543,800+0.8 million can be identified as general taxpayers, and those with annual sales of less than 6,543,800+0.8 million are small-scale taxpayers. Small-scale taxpayers are those whose annual sales of industrial enterprises are below 6,543,800+and those of commodity circulation enterprises are below 6,543,800+. On the contrary, it is the general taxpayer.

legal ground

Detailed rules for the implementation of the provisional regulations on value-added tax Article 28

The standards for small-scale taxpayers as mentioned in Article 11 of the Regulations are: (1) taxpayers engaged in the production of goods or providing taxable services, and taxpayers whose main business is the production of goods or providing taxable services and who concurrently engage in the wholesale or retail of goods, and whose annual VAT sales (hereinafter referred to as taxable sales) are below 500,000 yuan (inclusive, the same below); (2) For taxpayers other than those specified in Item (1) of Paragraph 1 of this Article, the annual taxable income is less than 800,000 yuan. The term "mainly engaged in the production of goods or providing taxable services" as mentioned in the first paragraph of this article means that the annual sales of taxpayers producing goods or providing taxable services account for more than 50% of the annual taxable sales.