The tax authorities divide taxpayers into general taxpayers and small-scale taxpayers, and the basic criteria for distinguishing the two taxpayers are:
(1) "enterprise sales", that is, annual sales: if the production enterprise exceeds 1 10,000 yuan, and the commercial enterprise exceeds10.8 million yuan, the tax authorities can identify it as a general taxpayer; If the above criteria are not met, it is considered as a small-scale taxpayer.
(2) Whether the accounts are sound. The general taxpayer requires that the accounts must be sound, that is, the accounts can reflect the real operation of the enterprise, that is, every income and expenditure are truly reflected in the accounts. Small-scale taxpayers have no strict requirements. Of course, according to the provisions of the tax law, if the sales volume does not meet the above standards, but the accounts are sound, you can also apply for recognition as a general taxpayer, so in this sense, both general taxpayers and small-scale taxpayers are finally recognized by the tax authorities.
(3) General taxpayers and small-scale taxpayers have different tax methods and different tax rates. General taxpayers generally use audit collection, and small-scale taxpayers use approved collection.
According to the published duty-free shopping policy for passengers on outlying islands in Hainan, starting from 20 1 1, domestic and foreign tourists and residents of Hainan Island can buy duty-free goods at Sanya Duty Free Shop at Sanya Airport with valid identity documents and flight and date information before leaving Hainan Island.
According to this policy, non-resident tourists can enjoy the duty-free shopping policy for outlying islands twice a year at most, and resident tourists on the island can enjoy 1 time at most. The amount of duty-free shopping per passenger on outlying islands (including residents on the island) is tentatively set at less than RMB 5,000 (inclusive).
In addition, passengers can buy goods with a unit price of more than 5,000 yuan 1 piece at a time when they pay the import tax on imported goods in full at the duty-paid price.
Hainan Island Tax Exemption Policy
/kloc-Domestic and foreign tourists (including residents of Hainan Province) aged 0/6 have purchased air tickets, train tickets and boat tickets and held valid identity documents (domestic tourists hold resident ID cards, Hong Kong, Macao and Taiwan tourists hold travel documents, and overseas tourists hold passports) and have left Hainan Island but have not left the country (including residents of Hainan Province).
The tax exemption policies for outlying islands are customs duties, import value-added tax and consumption tax.