What kinds of taxpayers are there in enterprises?
Taxpayers are divided into; General taxpayers (Class A taxpayers) \ Small-scale taxpayers (Class B taxpayers) \ Double fixed accounts (Class C taxpayers).
General taxpayers refer to enterprises and business units whose annual sales of value-added tax (hereinafter referred to as annual taxable sales, including all taxable sales in a calendar year) exceed the standard of small-scale taxpayers stipulated by the Ministry of Finance. (Excerpted from the number of contributions. People's Republic of China (PRC) State Taxation Bureau [1994] No.059 forwarded to Beijing Taxation Bureau [1994] No.228).
Characteristics of general VAT taxpayers
General taxpayers recognized by the tax authorities may calculate the tax payable in accordance with the provisions of Article 4 of the People's Republic of China (PRC) VAT Regulations and use special VAT invoices.
For taxpayers who meet the requirements of general taxpayers but have not gone through the procedures for the identification of general taxpayers, the tax payable shall be calculated at the VAT rate according to the sales volume, and the input tax shall not be deducted, nor shall special VAT invoices be used. (Excerpted from the number of contributions. People's Republic of China (PRC) State Taxation Bureau forwarded document [1994]059. City Taxation Bureau [1994]228) VAT taxpayers whose annual sales are above the prescribed standards are recognized as general taxpayers and are not treated as small-scale taxpayers. (Excerpted from the document of Beijing Taxation Bureau 1No. [1994]44)
Detailed types of taxpayers
(1) natural person
A natural person refers to an individual who is qualified as a subject of rights, can independently enjoy property rights and undertake obligations in his own name, and can bring a lawsuit and respond to a court or an arbitration institution. Adults or minors, nationals or foreigners are all natural persons. Natural persons are an important part of taxpayers.
(2) Individual industrial and commercial households
Individual industrial and commercial households refer to citizens who have the ability to operate and are registered by the administrative department for industry and commerce in accordance with the Regulations on Individual Industrial and Commercial Households. Paragraph 1 of Article 2 of the Regulations on Individual Industrial and Commercial Households stipulates: "Citizens who have the ability to operate are individual industrial and commercial households if they are registered by the administrative department for industry and commerce in accordance with the provisions of this Ordinance."
(3) legal person
A legal person refers to a social organization that has an independent organization and independent property, can participate in civil activities in its own name, enjoys rights and assumes obligations, and is established according to law. In China, all state organs and institutions with independent budgets, social organizations with independent funds and enterprises with independent accounting are legal persons. Legal persons have the obligation to pay taxes in accordance with the national tax law and can all become taxpayers. Among them, enterprises are the most important taxpayers.
The enterprise mentioned here refers to an economic organization engaged in production, circulation or service activities and carrying out independent accounting. It can be a factory, a store, or a variety of companies with the same nature. Taxpayers must pay taxes to the state according to law, otherwise they will be punished by law, such as adding late fees and fines. Taxpayers have their own rights and interests while fulfilling their tax obligations, such as the right to enjoy tax reduction or exemption according to law, the right to ask tax authorities to keep their economic activities confidential according to law, and the right to file tax lawsuits according to law. The tax authorities should consciously safeguard the rights and interests of taxpayers.