Whether new enterprises or old enterprises expand their scale, they often encounter the problem of identity choice of VAT taxpayers. Bad choices have a great influence on tax burden. There are two kinds of VAT taxpayers, one is the general taxpayer and the other is the small-scale taxpayer. The former needs to meet the two conditions of sales reaching the standard or sound accounting, while the latter does not need to be restricted by this. So Mande Enterprise Services will talk about it today: As a taxpayer of value-added tax, is it better to be a general taxpayer? Is it better to be a small-scale taxpayer?

1, first let's look at the difference between the two.

From the differences, we can see that apart from the differences in tax rates, "collection form" and "invoice deduction" are the main differences between the two tax status, and they are also the focus of our discussion on how to choose tax status.

2. From the perspective of tax payment.

How to choose tax status, our first thought is: money.

Here I want to tell you a concept-tax burden balance point.

Therefore, when the value-added rate of taxpayers reaches the equilibrium point, the value-added tax payable by ordinary taxpayers is equal to the value-added tax payable by small-scale taxpayers; When the value-added rate of taxpayers is greater than the equilibrium point, the value-added tax payable by ordinary taxpayers is greater than the value-added tax calculated by small-scale taxpayers; When the value-added rate of taxpayers is less than the equilibrium point, the value-added tax payable calculated by ordinary taxpayers is less than that calculated by small-scale taxpayers.

3. From the operational point of view.

Your client.

Generally, the customers of large companies are ordinary taxpayers, and the tax cost needs to be controlled by deduction. All suppliers are required to be qualified as general taxpayers so that their companies can deduct the input tax. In other words, if your customer wants a special VAT invoice, you need to identify the general taxpayer.

Your supplier

General taxpayers can deduct the input tax, as long as the purchased raw materials and fixed assets have obtained legal bills, they can deduct the input. Therefore, whether you choose to become a general taxpayer depends on whether your upstream can obtain an input invoice, that is, a special VAT invoice. If you can't get it, being an ordinary taxpayer will suffer more.

Your corporate income tax

No matter what kind of enterprise, income tax should be settled every year. If there is no legal bill, the fee cannot be collected. Only when there is no cost of sales, the profit will be high. It is too much for enterprises to pay income tax at 25% of the profit! Therefore, small-scale taxpayer enterprises, when considering the increase of ticket expenditure, should not only consider the difference of value-added tax rate, but also consider the enterprise income tax rate of 25%.

skill

The company has just been established, and it needs to choose the tax payment status reasonably according to its actual situation. From the above introduction, we all know that what kind of taxpayer identity the company is suitable for needs comprehensive judgment, and it is also a dynamic and balanced process, which requires professional calculation and planning. Therefore, in the early stage of starting a business, if there is a lack of professional accounting team, it is recommended to consult professional institutions to help make decisions. It should be noted here that unless otherwise stipulated in State Taxation Administration of The People's Republic of China, once a taxpayer is recognized as a general taxpayer, it may not be converted into a small-scale taxpayer.

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