If the general taxpayer of value-added tax can fully obtain the special VAT invoice to deduct the input tax, the general taxpayer will save tax, and under normal circumstances, the tax burden is lower than that of small-scale taxpayers. Otherwise it may be higher than the collection rate of small-scale taxpayers.

1, and the value-added tax is based on sales revenue (general taxpayers 17%, and small-scale taxpayers are 3% respectively);

2. Urban construction tax shall be paid at 7% of the paid value-added tax;

3. The education surcharge is paid at 3% of the value-added tax already paid;

4. The local education surcharge is paid at 2% of the value-added tax;

5. Stamp duty: the purchase and sale contract shall be stamped at three ten thousandths of the purchase and sale amount; Account books shall be paid according to 5 yuan/book (at the time of opening accounts every year); Pay in five ten thousandths of the sum of "paid-in capital" and "capital reserve" every year (pay in full in the first year and pay gradually thereafter);

Extended data:

Criteria for identifying general taxpayers: Taxpayers other than the above-mentioned small-scale taxpayers belong to general taxpayers.

Where a standard small-scale taxpayer applies to the competent tax authority for the qualification of general taxpayer, the competent tax authority shall go through the procedures for the identification of general taxpayer in accordance with the existing provisions. Small-scale taxpayers whose taxable sales in 2009 exceed the recognition standard shall apply to the competent tax authorities for recognition as general taxpayers. If the taxpayer fails to apply for the recognition of the general taxpayer, the tax payable shall be calculated at the VAT rate, and the input tax shall not be deducted, nor shall the special VAT invoice be used.

Baidu encyclopedia-general taxpayer