1, using different invoices. Small-scale taxpayers can only use ordinary invoices for sales, not special VAT invoices. When purchasing goods, you can receive ordinary invoices and special invoices for value-added tax. After they received the special VAT invoice, the accounting treatment was different. General taxpayers enter the cost according to the price, and the tax part enters the subject of "tax payable-value-added tax payable-input tax"; Full entry cost for small-scale taxpayers.

2. The calculation method of tax payable is different. General taxpayers pay taxes according to the "deduction system", that is, according to the balance after deducting the input from the output. Small-scale taxpayers shall calculate the tax payable according to the sales revenue divided by (1+ applicable tax rate) multiplied by the tax rate of 3%.

3. With different tax rates, general taxpayers are divided into 0 tax rate, 13% tax rate and 17% tax rate. 3% for small-scale taxpayers (excluding tax exemption).

4. The appraisal procedures are different.

5. Provisions on tax administration:

1) General taxpayer: Special VAT invoices can be issued for selling goods or providing taxable services; The purchase of goods or taxable services can be deducted as the current input tax; The calculation method is output minus input.

2) Small scale: only ordinary invoices can be used; The purchase of goods or taxable services cannot be deducted even if a special VAT invoice is obtained; The calculation method is sales × collection rate.