I. Differences: The accreditation bodies are different.
Individual industrial and commercial households, limited companies and joint stock limited companies refer to the organizational form of an operating organization, while small-scale taxpayers are one of the two taxpayer identities recognized in taxation, and the other taxpayer identity is the well-known general taxpayer.
What kind of organization form do you have to go to the industrial and commercial bureau to determine,
What taxpayer status you are, you should go to the tax bureau for confirmation.
Second, the organizational form does not affect the taxpayer's identity, but affects the taxes paid.
Whether you are an individual industrial and commercial household, a limited company or a sole proprietorship enterprise, there are only two taxpayer identities in taxation. Generally, it is a small-scale taxpayer by default, and enterprises can choose a general taxpayer to pay taxes according to their actual conditions. Individual industrial and commercial households, sole proprietorships and partnerships pay personal income tax because of different organizational forms, while other limited companies belong to enterprise legal persons and have to pay corporate income tax. Even individual industrial and commercial households can choose a general taxpayer if they can easily obtain input.
Can small-scale taxpayers enjoy the preferential value-added tax policy of supporting individual industrial and commercial households?
You can enjoy it
The Ministry of Finance? Announcement of the State Administration of Taxation on the VAT Policy of Supporting Individual Industrial and Commercial Households to Return to Work (that is, this year's announcement Caishuizi 13) stipulates that from March 1 day to May 3 1 day this year, the taxable sales income of small-scale taxpayers in Hubei Province will be exempted from VAT. Except Hubei Province, other provinces and autonomous regions. Taxable sales income subject to 3% levy rate will be subject to VAT at a reduced rate of 1%. Announcement 13 clearly applies to all "small-scale VAT taxpayers", including taxpayers such as enterprises and non-enterprise units that belong to small-scale VAT taxpayers.
The difference between individual industrial and commercial households and small-scale taxpayers is as above, because they have obvious differences, and they are completely different in accounting and tax payment. Finance should know how to handle accounts according to their types. When choosing a small-scale company or a self-employed one at the beginning, it needs to be considered according to the actual business situation.