1, enterprises with annual sales exceeding 5 million yuan must be registered as general taxpayers;
2. Enterprises with annual sales of less than 5 million yuan are small-scale taxpayers by default;
3, mainly engaged in the production or provide taxable services, annual sales of more than 6.5438+0 million yuan, can be identified as a general taxpayer;
4. The tax standard of branch companies shall not exceed that of small-scale taxpayers. If the head office pays taxes in different places, the branch companies may be small-scale taxpayers.
The difference between small-scale taxpayers and ordinary taxpayers;
1. tax standard: small-scale taxpayers usually mean that the annual sales do not exceed the prescribed standards, while ordinary taxpayers have no sales restrictions;
2. Tax rate application: small-scale taxpayers apply a lower collection rate, while ordinary taxpayers apply a normal VAT rate;
3. Invoice issuance: small-scale taxpayers issue ordinary invoices, and ordinary taxpayers can issue special VAT invoices;
4. Tax declaration: The declaration period of small-scale taxpayers is usually longer, which may be quarterly declaration, while ordinary taxpayers mostly declare monthly;
5. Input tax deduction: small-scale taxpayers can't deduct input tax, while general taxpayers can deduct qualified input tax.
To sum up, judging whether an enterprise is a small-scale taxpayer or a general taxpayer mainly depends on annual sales and business types. Among them, enterprises with annual sales of more than 5 million yuan must be registered as general taxpayers, enterprises with annual sales of less than 5 million yuan are small-scale taxpayers by default, while enterprises mainly engaged in production or providing taxable services with annual sales of more than 6,543,800 yuan can be recognized as general taxpayers. In addition, if the tax standard of the branch company does not exceed the small-scale taxpayer, the head office pays taxes in different places, and the branch company can be a small-scale taxpayer.
Legal basis:
Measures for the implementation of the pilot reform of business tax to value-added tax
essay
Taxpayers are divided into general taxpayers and small-scale taxpayers. Taxpayers whose annual taxable value-added tax sales (hereinafter referred to as taxable sales) exceed the standards set by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China are general taxpayers, while taxpayers who do not exceed the prescribed standards are small-scale taxpayers.
Other individuals whose annual taxable sales exceed the prescribed standards are not ordinary taxpayers.
Units and individual industrial and commercial households whose annual taxable sales exceed the prescribed standards but do not often engage in taxable activities may choose to pay taxes according to small-scale taxpayers.
Article 5
Taxpayers who meet the requirements of general taxpayers shall register the qualifications of general taxpayers with the competent tax authorities. Specific registration measures shall be formulated by State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC).
Unless otherwise stipulated in State Taxation Administration of The People's Republic of China, once registered, ordinary taxpayers may not be converted into small-scale taxpayers.