According to the size of taxable sales, VAT taxpayers are divided into general taxpayers and small-scale taxpayers, and there are great differences between the two types of taxpayers in taxation and invoice use.
operational approach
Taxpayers with different tax methods pay taxes-input taxes (that is, purchasing goods or VAT services and obtaining special vouchers such as VAT invoices, that is, the supplier's output tax) according to the output tax (that is, selling goods or VAT services, sales amount × tax rate, and the tax rate is 17% or 13%); Small-scale taxpayers of production enterprises pay taxes according to the sales of goods or value-added tax services, sales amount × tax rate (the tax rate is 6%).
2. General taxpayers with different invoicing authority can purchase special VAT invoices and issue them to the buyers themselves, with the invoicing output tax rate of 17% or13%; Small-scale taxpayers may not purchase special VAT invoices and issue them to the purchasers themselves. If it is necessary to issue it to the buyer, it shall apply to the tax authorities for issuance, and the output tax rate is 6%. If the buyer is a general taxpayer, the special VAT invoice shall be used as the input tax deduction.
3. The collection rate of small-scale taxpayers with different tax rates is 3%. General taxpayers are divided into 0%, 6%, 1 1%, 13% and 17% according to the applicable tax rate of business items.