Define the difference

What is a small-scale taxpayer?

What is a general taxpayer?

What is a self-employed person?

Needless to say, many people really can't completely define and distinguish the three. Needless to say, the self-employed are mainly small-scale and ordinary taxpayers. Let's make a simple distinction:

I. Small-scale taxpayers

1 standard:

The annual value-added tax sales is less than or equal to 5 million yuan (revised in April 2008+2065438);

Two can't:

The three major objects of value-added tax (output, input and tax payable) cannot be correctly accounted for.

Failing to submit relevant tax information as required.

Second, ordinary taxpayers.

1 standard:

Annual value-added tax sales of more than 5 million yuan;

2 Yes:

Be able to conduct reasonable accounting.

Able to submit relevant tax information as required.

Small-scale taxpayers and individual industrial and commercial households are cross-related, with both connections and differences. There are individual industrial and commercial households among small-scale taxpayers, and there are small-scale taxpayers among individual industrial and commercial households.

02

Four major differences

What is the difference between small-scale taxpayers, ordinary taxpayers and self-employed? Now I finally understand!

Due to the epidemic situation, the current temporary preferential rate for small collection is 1%.

03

Can they be transferred to each other?

1. Small-scale taxpayers and self-employed individuals can be converted into general taxpayers.

Small-scale taxpayers and self-employed individuals who meet the requirements of general taxpayers (see above) may register general taxpayers with the competent tax authorities.

2. At present, ordinary taxpayers cannot be turned into small-scale taxpayers.

Before 65438+February 3, 20201,ordinary taxpayers can choose to register as small-scale taxpayers. After re-registration 12 months or 4 quarters, if the taxable sales amount exceeds 5 million yuan, it shall be re-registered as a general taxpayer and may not be re-registered as a small-scale taxpayer.

Starting from 202 1 1 1, ordinary taxpayers cannot be turned into small-scale taxpayers for the time being.

04

So how about registering a company?

It is best to be self-employed

Registered self-employed people don't have to carve seals or open company accounts ... I heard that they can avoid the examination of industrial and commercial and tax authorities without accounting tax exemption!

First, the theory of "no bookkeeping"

The question of whether the self-employed should keep accounts and file tax returns has been said many times, and it must be done! You have to do this. Definitely! Otherwise, the consequences will be serious!

The Interim Measures for the Administration of Establishing Accounts for Individual Industrial and Commercial Households stipulates that self-employed households should also establish accounts, just like those established by companies. If the self-employed really fail to meet the standards for establishing account books, they must, with the approval of the tax authorities, establish a paste book of income and expenditure vouchers and a purchase and sale register.

Of course, the "Measures" also said that self-employed individuals can hire accounting institutions to open accounts and handle accounting affairs on their behalf.

Second, the theory of "tax exemption"

This means that self-employed individuals can be exempted from value-added tax if their monthly income is less than 6.5438+0.5 million yuan.

Note: The preferential policy of exempting sales within 450,000 this quarter from VAT is not only for self-employed! It is aimed at all eligible small-scale taxpayers, whether you are self-employed or a company.

In other words, if you are self-employed but apply for a general taxpayer, then this preferential policy has nothing to do with you.

Moreover, in addition to the value-added tax, companies have to pay corporate income tax, while self-employed individuals have to pay personal income tax, which is the so-called "income from personal production and operation", and the nature is the same.

Excuse me, where is the tax exemption for self-employed people?

Third, the theory of "exemption from inspection"

First of all, self-employed individuals must also conduct annual inspection in June every year! People who don't report the annual report still check you!

Article 14- 15 of the Regulations on Individual Industrial and Commercial Households: Individual industrial and commercial households shall submit an annual report to the registration authority from 1 day to June 30th every year. The registration authority will load individual industrial and commercial households that fail to fulfill their annual reporting obligations in accordance with the regulations into the business exception list and publicize them to the public on the enterprise credit information publicity system.

In addition, some self-employed people who open small restaurants have people coming to check food safety every day; Some people who run homestays and studios will definitely check your fire protection problems …

Four, "less administrative examination and approval process"

First, self-employed individuals, like ordinary companies, must apply for approval for any business scope involving pre-approval or post-approval.

Without approval, the online industrial and commercial registration process is exactly the same. There is no question of who has less progress.

Moreover, self-employed individuals who have any industrial and commercial changes, like ordinary companies, have to go to the industrial and commercial bureau for the record!

Article 36 of the Measures for the Administration of Registration of Individual Industrial and Commercial Households: If the registered items of individual industrial and commercial households are changed, and the change registration is not handled, the registration authority shall order it to make corrections and impose a fine of 1500 yuan; If the circumstances are serious, the business license shall be revoked.

Dare to ask where the self-employed are better than the company? If you say so, registered companies are better than registered self-employed, at least I think so!

1. The word "company" cannot be found in the name of self-employed.

If you want to be high-end, atmospheric and high-end, you must register a company!

2. Self-employed persons are not transferable.

I want to change to a self-employed operator, but I can't find the right person and transfer it out like a company.

Because the operators of self-employed households generally cannot be changed, they can only be changed in the form of family business within the scope of registered family members who participate in the business.

3. Self-employed individuals have the conditions to open branches.

Want to open a branch? You think it's so easy for a company to set up a branch!

A self-employed person can only have one business place.

Then register a self-employed person. Sorry, one person can only register one self-employed person. What about ten companies or a hundred companies? Whatever!

4. Self-employed individuals can't pull investors and partners.

Self-employed enterprises are all run by individuals or families. It may be difficult for you to find someone to invest like an ordinary company, because the self-employed business has no shares. Do you want someone to sponsor you?

5, self-employed business risk is relatively large.

The biggest difference between a self-employed person and a limited liability company is that the self-employed person bears unlimited liability.

You opened a small restaurant and killed yourself. You have to pay with all your money! If it is a company, it will be limited by the amount of capital contribution, so as not to lose everything.

6. Self-employed individuals can enjoy less support and incentive policies.

Because the significance of the existence of the self-employed is mainly to meet the food and clothing of a family.