Whether new enterprises, or old enterprises to expand the scale, often encountered the choice of value-added tax taxpayer identity problems, if the choice is not good, the tax burden has a greater impact.
You know what? Camp changed to increase has been fully pushed, value-added tax home has two brothers, general taxpayers and small-scale taxpayers, but, do you know the difference between the two? Where are the main differences? Today will give you a detailed description
There are two types of taxpayers in value-added tax:
One is the general taxpayer;
One is small-scale taxpayers.
First, what is the general taxpayer?
The camp changed to increase pilot taxpayers
1, sales services
2 intangible assets
3. Real estate
Annual taxable sales of industrial enterprises are above 500 thousand
Commercial enterprises annual taxable sales of more than 800 thousand
Camp changed to increase taxpayers, taxable services in the amount of more than 5 million
Annual taxable sales of more than 5 million yuan, the standard for the general taxpayer.
Note: the taxable sales amount of the above year is not more than 5 million yuan. The standard is called small-scale taxpayer.
Two, the requirements of the general taxpayer
Sound financial
Able to provide tax information accurately
Not exceeding standard
Three, the relationship between the general taxpayer and small-scale taxpayers
Annual taxable sales volume does not exceed the standards prescribed by the taxpayer, sound accounting can provide accurate taxation information, may apply to the competent tax authorities for the general taxpayer qualification registration, to become the general taxpayer; subject to the provisions of the State Administration of Taxation, the registration for general taxpayers not to small-scale taxpayers.
Four, the main difference between ordinary taxpayers and small-scale taxpayers
The main differences between ordinary taxpayers and small-scale taxpayers are manifested in 7 aspects.
1, annual sales standards
General taxpayer: more than 5 million
Small scale taxpayers: no more than 5 million
2, accounting requirements:
General taxpayer: financial accounting sound, can accurately provide tax materials
Small scale taxpayers: no hard and fast requirements
3, the tax rate
General taxpayer: 17%, 11%, 6%, 0 yield
Small scale taxpayers: 3% levy rate applicable
4, the calculation of the tax payable
The general taxpayer: tax payable = output tax and input tax for the period
Small scale taxpayer: tax payable = sales x levy
5, special invoice
General taxpayer: you may issue VAT invoices on your own
Small scale taxpayer: apply to the competent tax authority for acting on behalf of
6, tax return
General taxpayer: 1 master tables, 8 schedules
Small scale taxpayer: 1 master tables, 2 schedules