Usually we look at a company and judge whether it is a big company or a small company by its size and number of employees. In fact, cooperation really depends on whether it is a small-scale taxpayer or a general taxpayer. After all, there is a substantial difference between the two. How do small-scale taxpayers upgrade to ordinary taxpayers to operate in the tax bureau system?

First, the concept of small-scale taxpayers and ordinary taxpayers

Taxpayer generally refers to the annual VAT sales in

More than 5 million, able to carry out sound accounting, and submit relevant tax information in accordance with the provisions; On the contrary, if the annual sales of value-added tax is below 5 million, without a sound accounting system, it is small-scale taxpayers who cannot submit tax information. And the difference between the two is also manifested in:

1. Different tax rates

This is the most essential difference between small-scale taxpayers and ordinary taxpayers. Small-scale taxpayer

Special VAT ticket

The tax rate is

3%,

General ticket tax exemption

. The applicable tax rate applicable to general taxpayers is

6%、9%、 13%。

2. Enjoy different preferential tax policies.

Small-scale companies can issue ordinary VAT invoices.

Exempt from value-added tax; but

common

Taxpayers cannot enjoy this policy.

Second, when do you need to upgrade to a general taxpayer?

There are usually two situations to upgrade to a general taxpayer. One is to apply to the tax bureau voluntarily according to your own needs, and the other is to meet the requirements of the tax bureau and be ordered to upgrade to a general taxpayer by the tax bureau.

According to the identification standard of the tax bureau, continuous

/kloc-If the value-added tax sales (including export sales and tax-free sales) in 0/2 months reach or exceed 5 million yuan, it will be ordered to be turned into a general taxpayer! If it fails to meet the standards, it can take the initiative to go to the tax authorities if it meets the following conditions

Apply for general taxpayer

Qualification:

1, having a fixed place of production and business operation;

2. Be able to set up account books according to the unified national accounting system and provide accurate tax information according to legal and valid vouchers.

Three, small-scale taxpayers to upgrade to ordinary taxpayers how to operate in the tax bureau system

1. Enter the electronic tax bureau, log in to the background system, click I want to pay taxes, and click the comprehensive information report.

2. Click on the qualification information report and select VAT general taxpayer registration.

3. Fill in all relevant information according to the actual situation.

In general,

Small-scale taxpayer

And ordinary taxpayers have their own advantages and disadvantages. Entrepreneurs should choose whether to be general taxpayers or small-scale taxpayers according to their own conditions, because once they are upgraded to general taxpayers, they can no longer be small-scale taxpayers. This must be noted!