According to the size of taxable sales, VAT taxpayers are divided into general taxpayers and small-scale taxpayers, and there are great differences between the two types of taxpayers in terms of tax calculation and invoice use.
operational approach
Taxpayers with different tax calculation methods pay taxes according to output tax (i.e. sales of goods or VAT services, sales × tax rate, tax rate is17% or13%)-input tax (i.e. purchase of goods or VAT services and obtaining special vouchers such as VAT invoices, and output tax of suppliers); Small-scale taxpayers of production enterprises pay taxes according to the sales of goods or value-added tax services, sales amount × tax rate (tax rate is 6%).
2. General taxpayers with different invoicing rights can purchase special VAT invoices and issue them to the buyers themselves, with the invoicing output tax rate of17% or13%; Small-scale taxpayers are not allowed to purchase special VAT invoices and issue them to the buyers themselves. If they need to issue them to the buyers, they should apply to the tax authorities for issuing them on their behalf, and the output tax rate is 6%. If the buyer is a general taxpayer, the special VAT invoice shall be used as the input tax deduction.
3. The collection rate of small-scale taxpayers with different tax rates is 3%. General taxpayers are divided into 0%, 6%, 1 1%, 13% and 17% according to the applicable tax rate of business items.