I. Small-scale taxpayers:
Small-scale taxpayers refer to value-added tax taxpayers whose annual sales are lower than the prescribed standards, their accounting is not perfect, and they can't submit relevant tax information as required. General registered companies will default to general taxpayers. When the company reaches a certain standard, it needs to apply for general taxpayers.
Second, the general taxpayer:
General taxpayers refer to enterprises and business units whose annual value-added tax sales exceed the standard of small-scale taxpayers stipulated by the Ministry of Finance. The characteristic of ordinary taxpayers is that the input tax of value-added tax can be deducted from the output tax.
Three, the difference between ordinary taxpayers and small-scale taxpayers:
1, general taxpayers and small-scale taxpayers have different recognition conditions.
(1) If an enterprise engaged in the production industry is recognized as a general taxpayer, its annual sales need to reach more than 500,000 yuan; Those who are recognized as small-scale taxpayers have an annual sales of less than 500,000 yuan.
(2) In the retail or wholesale of goods, the general taxpayer's condition is that the annual sales need to reach more than 800,000 yuan; Those who are recognized as small-scale taxpayers have an annual sales of less than 800,000 yuan.
2. The tax rates of general taxpayers and small-scale taxpayers are different.
Except for small-scale taxpayers, the general tax rate is 3%.
General taxpayers have three tax rates, which are 6%, 1 1% and 17% respectively.
3. The taxation methods of general taxpayers and small-scale taxpayers are also different.
The tax calculation method of small-scale taxpayers: the result of sales income /( 1+ applicable tax rate) is X tax rate of 3%.
General taxpayer's tax calculation method: according to the "deduction system", that is, according to the balance after deducting the input from the output.
4. The invoices used by ordinary taxpayers and small-scale taxpayers are different.
General taxpayer: Use special VAT invoice.
Small-scale taxpayer: Only ordinary invoices can be used when selling, and VAT invoices can be used when buying goods.
The above is the difference between general taxpayers and small-scale taxpayers compiled by Mande Enterprise Services for your reference only.
Please click: Hangzhou company registration, Ningbo company registration and Wenzhou company registration to inquire about the business in various regions.
How much is industrial and commercial registration? Looking for Mande enterprise service, the company is safe and efficient, and the tax consultant is professional. Mande enterprise service is a one-stop service expert.