Small and micro enterprises are judged according to total assets, number of employees and tax payable. At present, small and micro enterprises have relatively large preferential policies.
Small-scale taxpayers and ordinary taxpayers are divided into VAT taxpayers, and the calculation methods of VAT are different.
Small-scale taxation is a simple method and the calculation is relatively simple.
Ordinary people are more formal, so they can make their own accounts and issue special invoices.
I. Small-scale taxpayers:
1 standard: the annual value-added tax sales are less than 5 million yuan (revised on April 20 18);
Two can't: can't correctly calculate the three major objects of VAT (output, input and tax payable).
? Failing to submit relevant tax information as required.
B. General taxpayers:
1 standard: the annual value-added tax sales should be more than 5 million yuan.
Two abilities: being able to conduct sound accounting; Able to submit relevant tax information as required.
Four major differences:
Extended data:
The relationship between the three:
1, small-scale taxpayers and individual industrial and commercial households are cross-related, with both connections and differences. There are individual industrial and commercial households among small-scale taxpayers, and there are small-scale taxpayers among individual industrial and commercial households. Small-scale taxpayers and self-employed individuals who meet the requirements of general taxpayers (see above) may register general taxpayers with the competent tax authorities.
2. Ordinary taxpayers can be converted into small-scale taxpayers.
Before 20 19 12 3 1, ordinary taxpayers can choose to register as small-scale taxpayers. After re-registration 12 months or 4 quarters, if the taxable sales amount exceeds 5 million yuan, it shall be re-registered as a general taxpayer and may not be re-registered as a small-scale taxpayer.
After the general taxpayer is registered as a small-scale taxpayer, if the taxable sales in 12 months or 4 quarters exceed 5 million yuan, it should be re-registered as a general taxpayer. Moreover, a re-registered taxpayer may not be re-registered as a small-scale taxpayer after being re-registered as a general taxpayer according to regulations.