I. How to Deal with Small-scale Taxpayers Billing More than 5 million yuan According to the Notice on Unifying the Identification Standards of Small-scale VAT Taxpayers and the Measures for the Administration of the Registration of General VAT Taxpayers, the identification standards of small-scale VAT taxpayers are 5 million yuan and below in annual VAT sales. Annual taxable sales refers to the accumulated VAT sales of taxpayers during the continuous operation period of no more than 12 months or four quarters, including sales for tax declaration, sales for inspection and compensation, and sales for tax assessment and adjustment.
According to the provisions of the tax law, small-scale taxpayers whose sales amount exceeds 5 million yuan for 12 months or four quarters in total must be registered as general taxpayers.
2. Preferential tax policies for small-scale taxpayers (1) Raise the threshold of value-added tax and business tax for individual industrial and commercial households. Since 2009, many areas in China have raised the threshold of value-added tax and business tax for individual industrial and commercial households. The business tax thresholds in Beijing, Shanghai, Jiangsu and Zhejiang are the highest national standard of 5,000 yuan/month. On June 5438-1 October12008, Guangdong Province raised the business tax threshold of the whole province to 5,000 yuan, benefiting more than 40,000 self-employed individuals and reducing taxes by more than 70 million yuan annually. The threshold of business tax in Henan Province was adjusted to 3,000 yuan in April this year, and 65.438+0.4 million individual industrial and commercial households in the province will no longer pay business tax, and will enjoy tax concessions of about 220 million yuan every year, with an average annual benefit of nearly 65.438+0.600 yuan per household.
(2) Local preferential tax policies All provinces and cities also have corresponding preferential tax policies to attract investment. Take Shanghai company as an example, its preferential tax policy for small-scale taxpayers is mainly tax refund, that is, after the enterprise pays the value-added tax, part of the value-added tax will be returned to the enterprise. There are differences in preferential tax refund policies among different districts and development zones in Shanghai. Generally, the value-added tax returned to the enterprise is 4-8% of the actual tax paid.
(III) Overall tax preference According to the tax preference policy implemented in 2009, the value-added tax revenue in that year was reduced by about 654.38+02 billion yuan, the tax revenue from urban maintenance and construction was about 6 billion yuan, the additional income from education was about 3.6 billion yuan, and the enterprise income tax was increased by about 6.3 billion yuan. After these tax increases and decreases offset, the corporate tax burden will be reduced by about 654.38+023.3 billion yuan. The value-added tax rate of general taxpayers and small-scale taxpayers is proportional: the vast majority of general taxpayers apply basic tax rate, low tax rate or zero tax rate; Small-scale taxpayers and ordinary taxpayers who use simple methods to collect taxes shall apply the collection rate.
Three, small-scale taxpayers pay taxes on time according to the VAT threshold, with a monthly sales of 5000-20000 yuan (inclusive).
If the tax is paid by time, the sales per day will be 300-500 yuan (inclusive).
The adjustment of the threshold shall be stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China. The finance departments (bureaus) of all provinces, autonomous regions and municipalities directly under the Central Government and the State Taxation Bureau shall, within the prescribed scope, determine the applicable threshold in their respective regions according to the actual situation, and report to the Ministry of Finance and State Taxation Administration of The People's Republic of China for the record.
Enterprises or non-enterprise units whose monthly sales of small-scale VAT taxpayers do not reach 20,000 yuan shall be exempted from VAT. Before 20 17 12 3 1, small-scale VAT taxpayers with monthly sales of 20,000 yuan to 30,000 yuan are exempt from VAT.
Small-scale VAT taxpayers (including individual industrial and commercial households and individuals with temporary tax registration) whose quarterly sales do not exceed 90,000 yuan are temporarily exempted from VAT. If a small-scale taxpayer of value-added tax is recognized as a general taxpayer of value-added tax in this quarter, it will remain a small-scale taxpayer one month before the general taxpayer qualification takes effect in this quarter, and if the monthly sales do not exceed 30,000 yuan, the value-added tax will be temporarily exempted.
The above is what I have introduced to you about how to deal with small-scale taxpayers who invoice more than 5 million yuan. Paying taxes is a legal obligation that every citizen should fulfill, and we should pay taxes and fees in time according to laws and regulations.