Small and micro enterprises are collectively referred to as small enterprises, micro enterprises and family workshop enterprises. In 20 15, China implemented the policy of starting point for small and micro enterprises and individual industrial and commercial households and the policy of halving income tax for small and low-profit enterprises, and reduced or exempted taxes by nearly10 billion yuan.
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.
The so-called imperfect accounting means that the taxable amount of output tax, input tax and value-added tax cannot be calculated correctly.
General taxpayers refer to taxpayers whose annual sales of value-added tax (hereinafter referred to as annual taxable sales, including all taxable sales in a calendar year) exceed the standard of small-scale taxpayers stipulated by the competent departments of finance and taxation of the State Council.
General taxpayers pay taxes according to the prescribed tax rate, and can deduct taxes with purchase invoices; Small-scale taxpayers calculate and pay taxes according to the simple method, that is, they calculate and pay taxes according to the sales amount and the prescribed collection rate, collect them from the buyer together with the sales price (without tax deduction), and then turn them over to the tax authorities.
Provisional Regulations of People's Republic of China (PRC) Municipality on Value-added Tax
Article 10 The input tax of the following items shall not be deducted from the output tax:
Goods, services, intangible assets and real estate purchased for simple taxable items, items exempted from value-added tax, collective welfare or personal consumption;
(two) abnormal losses of purchased goods and related labor and transportation services;
(3) Goods purchased (excluding fixed assets), services and transportation services consumed by products in process and finished products with abnormal losses;
(four) other projects stipulated by the State Council. Eleventh small-scale taxpayers taxable sales behavior, the implementation of a simple method to calculate the tax payable according to the sales volume and the collection rate, and shall not be deducted from the input tax. Calculation formula of tax payable:
Taxable amount = sales * collection rate
The standards for small-scale taxpayers shall be stipulated by the competent departments of finance and taxation of the State Council. Twelfth small-scale taxpayers value-added tax collection rate of 3%, unless otherwise stipulated in the State Council. Article 13 Taxpayers other than small-scale taxpayers shall register with the competent tax authorities. The specific measures for registration shall be formulated by the competent tax authorities of the State Council.
Small-scale taxpayers with sound accounting and accurate tax payment information may register with the competent tax authorities. For non-small-scale taxpayers, the tax payable shall be calculated in accordance with the relevant provisions of these regulations. Article 14 Taxpayers importing goods shall calculate the tax payable according to the tax rates stipulated in taxable value and Article 2 of these Regulations. Composition of taxable value and calculation formula of tax payable;
Composition taxable value = duty paid price+customs duty+consumption tax.
Taxable amount = taxable value composition * tax rate