The difference between small-scale taxpayers and ordinary taxpayers
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 taxpayers: 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.
According to the provisions of Guo Shui Fa [2004] 153, special VAT invoices are only used by general taxpayers recognized by tax authorities. Self-employed individuals who have obtained the qualification of general taxpayers according to regulations may use special invoices, and those who belong to small-scale taxpayers or non-VAT taxpayers may not purchase and use them.
For individual industrial and commercial households that cannot issue special invoices, if it is really necessary to issue special invoices, the competent tax authorities may issue special VAT invoices with a tax rate of 3% according to relevant regulations.
Extended data:
Input tax refers to the value-added tax paid or borne by taxpayers when they purchase goods, processing, repair and replacement services, services, intangible assets or real estate. Input tax = (purchased raw materials, fuel, power) * tax rate.
According to the provisions of the tax law, the input tax allowed to be deducted from the output tax is limited to the value-added tax indicated on the following value-added tax deduction vouchers and the input tax calculated at the prescribed deduction rate:
1. Taxpayers purchase goods or taxable services and obtain the VAT amount indicated on the special VAT invoice from the seller.
2. Deduct the input tax at 10% of the price paid by the taxpayer to agricultural producers or small-scale taxpayers to purchase duty-free agricultural products and the price indicated on the purchase certificate approved by the tax authorities.
3. If duty-free grain is purchased from domestic grain purchase and sale enterprises, the input tax amount can be deducted 10% according to the obtained ordinary invoice amount.
4. The freight paid by taxpayers for goods purchased and sold (excluding handling fees, insurance premiums and other miscellaneous fees) shall be deducted from the input tax by 7% according to the freight and fund amount listed in the freight settlement form (ordinary invoice).
5. General taxpayers of production enterprises can buy duty-free waste materials sold by waste materials recycling business units, and deduct the input tax 10% according to the amount indicated on the ordinary invoice issued by waste materials recycling business units and supervised by the tax authorities.
6. Enterprises purchasing special equipment and general equipment of VAT anti-counterfeiting tax control system can deduct the VAT output tax by the tax amount indicated in the special invoice obtained at the time of purchase.
References:
Baidu encyclopedia-input tax