Small and micro enterprises, collectively referred to as small enterprises, micro enterprises and family workshop enterprises, are legally established independent accounting economic organizations for profit, engaged in commodity production, management and service activities.
Small and micro enterprises are usually small-scale taxpayers, but small-scale taxpayers are not necessarily small and micro enterprises. Small-scale taxpayers are only related to sales. Small and micro enterprises are related to total profits, total assets and number of employees.
According to the Provisional Regulations on Value-added Tax and the Detailed Rules for the Implementation of the Provisional Regulations on Value-added Tax, the standards for small-scale identification
1. Taxpayers engaged in the production of goods or providing taxable services, as well as taxpayers whose main business is the production of goods or providing taxable services, who also engage in the wholesale or retail of goods, and whose annual VAT sales are less than 500,000 yuan.
2. Taxpayers outside the above provisions have an annual taxable sales of less than 800,000 yuan.
3. Individuals whose taxable sales in other years exceed the standard of small-scale taxpayers shall pay taxes according to small-scale taxpayers.
4. Non-enterprise units and enterprises with infrequent tax payment behaviors can choose to pay taxes according to small-scale taxpayers.
The collection rate of value-added tax for small-scale taxpayers is 3%.
The adjustment of the collection rate is decided by the State Council.
Legal basis: legal basis:
Eleventh "Provisional Regulations on Value-added Tax in People's Republic of China (PRC)"
Small-scale taxpayers selling goods or taxable services shall calculate the tax payable according to the sales amount and the collection rate by simple methods, and shall not deduct the input tax. Calculation formula of tax payable:
Taxable amount = sales × collection rate