Paying taxes according to law is the obligation of every company, but for companies, it is divided into small-scale taxpayers and general taxpayers. Have you noticed what kind of company you own? The following Mande Enterprise Service will introduce you to the identification standards of small-scale taxpayers and general taxpayers.

According to the new Administrative Measures on Identification of General Taxpayers (implemented on March 20, 20 10), the division standards for general taxpayers and small-scale taxpayers of value-added tax are as follows:

1. is the sales standard, that is, the taxable sales of industrial enterprises are more than 500,000 yuan, the taxable sales of commercial enterprises are more than 800,000 yuan for general taxpayers, and those below this standard are small-scale VAT taxpayers, which refers to the cumulative rolling sales after March 20th 12 months.

2. It is a small-scale taxpayer whose accounting standard is lower than the taxable sales standard in 1. As long as the accounting is sound and can provide complete output tax, input tax and other information required by the tax authorities, it can also be recognized as a general taxpayer with the approval of the tax authorities.

Tax rates for small-scale taxpayers and ordinary taxpayers

Small-scale taxpayers: try out the 3% VAT rate. The seller can only issue an "ordinary VAT invoice" and collect it in full (monthly sales below 30,000 and quarterly sales below 90,000 are exempt from VAT), and the other party cannot deduct it. Small-scale input tax cannot be deducted, but can only be used as a cost to offset the income tax payable.

General taxpayer: the basic tax rate 17% is applicable and the differential tax is implemented. Output tax-input tax = applicable tax. The seller may issue a "special VAT invoice" or a "general VAT invoice". The special VAT invoice issued by the seller can be issued by the other party within 360 days (from 20 17, 1), and the general taxpayer still has13% (from 2065438+07, 165438+).

The last step of registering a company is to choose the tax payment type, which needs to be selected according to the situation of its own company, because enterprises cannot be transferred back to small-scale taxpayers after becoming general taxpayers.

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