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.
There are three main ways to collect small-scale taxpayers, namely, audit collection, audit collection and regular quota collection. Audit collection is a way for tax authorities to calculate and pay taxes according to the applicable tax rate according to the operating conditions reflected by the accounts provided by taxpayers. This method is generally applicable to tax paying units with relatively sound financial accounting system and capable of earnestly fulfilling their tax paying obligations. Check is a way for tax authorities to check the output and sales of taxable products produced by taxpayers according to their employees, production equipment and raw materials, and collect taxes accordingly. This method is generally suitable for taxpayers whose books are not sound enough, but who can control raw materials or sales. Regular quota collection is a way for tax authorities to determine turnover and income case by case through typical investigations. This method is generally applicable to small tax paying units without complete evaluation basis.
The annual sales of taxable services does not exceed 5 million yuan, and the newly opened pilot taxpayers may apply to the competent tax authorities for general taxpayer qualification. The competent tax authorities shall identify the qualifications of general taxpayers for pilot taxpayers who apply for and meet the following conditions:
1, with fixed production and business premises;
2. Be able to set up accounting books according to the unified national accounting system, conduct accounting according to legal and valid vouchers, and provide accurate tax information.
Small-scale taxpayers with business added value, that is, taxpayers with annual VAT sales of taxable services not exceeding 5 million yuan. According to relevant policies, other individuals whose annual sales of taxable services exceed the prescribed standards are not ordinary taxpayers; Non-enterprise units, enterprises and individual industrial and commercial households that do not regularly provide taxable services may choose to pay taxes according to small-scale taxpayers if their annual sales of taxable services exceed the standard of ordinary taxpayers.
legal ground
Detailed rules for the implementation of the provisional regulations of the people's Republic of China on value-added tax
Article 2 The goods mentioned in Article 1 of the Regulations refer to tangible movable property, including electricity, heat and gas.
The term "processing" as mentioned in Article 1 of the Regulations refers to the business of entrusted processing of goods, that is, the entrusting party provides raw materials and main materials, and the entrusted party manufactures the goods according to the requirements of the entrusting party and collects processing fees.
The term "repair and replacement" as mentioned in Article 1 of the Regulations refers to the business of accepting the entrustment to repair damaged and invalid commodities to restore them to their original state and function.