Provisional Regulations of People's Republic of China (PRC) on Value-added Tax (Order No.2004 of People's Republic of China (PRC)) Order No.538 of the State Council of the People's Republic of China)
Article 11 When selling goods or taxable services, small-scale taxpayers shall use simple methods to calculate the tax payable according to the sales volume and the collection rate, and shall not deduct the input tax. Calculation formula of tax payable:
Taxable amount = sales × collection rate
The standards for small-scale taxpayers shall be stipulated by the competent departments of finance and taxation of the State Council.
Article 12 stipulates: "The collection rate of value-added tax for small-scale taxpayers is 3%."
Article 30 of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value-added Tax (Order No.50 of the Ministry of Finance and Dan State Taxation Administration of The People's Republic of China) stipulates: "The sales of small-scale taxpayers do not include their tax payable.
Small-scale taxpayers selling goods or taxable services adopt the pricing method of combining the sales amount with the taxable amount, and calculate the sales amount according to the following formula: sales amount = sales amount including tax ÷( 1+ collection rate) "
Question 2: The difference between small taxpayers and ordinary taxpayers: ① The invoices used are different. Small-scale taxpayers can only use ordinary invoices for sales, not special VAT invoices. The goods they buy as ordinary taxpayers can receive ordinary invoices and special VAT invoices, but the accounting treatment after receiving special VAT invoices is different. The general taxpayer enters the cost according to the price, and the tax part enters the taxable amount-payable value-added tax-input tax account; Full entry cost for small-scale taxpayers. ② The calculation method of tax payable is different. General taxpayers pay taxes according to the deduction system, that is, according to the balance of output MINUS input. Small-scale taxpayers shall calculate the tax payable according to the sales income after the applicable tax rate. ③ General taxpayers are divided into 0 tax rate, 13% tax rate and 17% tax rate. Small-scale taxpayers and commercial enterprises are 4%; For industrial enterprises, the advantages of small-scale taxpayers (except tax exemption) are as follows: first, the tax burden is reduced, that is, less taxes are paid according to the proportion of sales income, which reduces the burden on enterprises and correspondingly increases sales profits; Second, because the tax bureau is relatively strict with ordinary people, it can force enterprises to improve their financial management and business management, so that enterprises can gradually move towards standardization, scale and higher-level management.
Question 3: How do small taxpayers apply for ordinary taxpayers? Answer: 1. You can buy billing system and VAT invoice. Invoices are limited to 40 ordinary tickets and 40 special tickets, and only 20 tickets can be received at a time (if the tax bureau of the anti-counterfeiting tax control system has control, it must apply with the film management).
2. Conditions: the annual sales amount is more than 6.5438+0.8 million, and there is an independent accounting office.
You can apply for an extension. Whether it is a tutorial period or a formal period, there must be a special financial drawer, who will let you provide people as tax collectors.
4. Yes! There are two ways: first, you have a good relationship with the tax bureau, and the data review is not strict. Second, you can find some local accounting firms. They have a good relationship with the tax bureau and can be your agents.
Question 4: What are the advantages and disadvantages of applying for ordinary taxpayers and small taxpayers? 1, the tax rate is different. The tax rate is 17%- 13% for ordinary taxpayers and 6%-4% for small taxpayers.
General taxpayers can purchase special invoices for value-added tax, and the special invoices received can be deducted from the output tax and tax refund, and the amount depends on the company's registration.
2. In your case, the sales of the building materials company reached 6.5438+0.8 million yuan, and the fiscal and taxation situation must be perfect, so you can apply for a general taxpayer.
Question 5: What is the basis for the Inland Revenue Department to identify small-scale taxpayers and ordinary taxpayers as small-scale taxpayers?
1. Taxpayers engaged in ingot production or providing taxable services, as well as taxpayers who mainly produce goods or provide taxable services and concurrently engage in wholesale or retail of goods, with annual VAT sales below 500,000 yuan;
2. Taxpayers outside the above provisions have an annual taxable income of less than 800,000 yuan.
Question 6: What is the difference between ordinary taxpayers and small taxpayers of VAT? General payment 17%, the difference between general taxpayers and small-scale taxpayers:
1, different tax rates
2. Different taxation methods.
3. The VAT in the VAT invoice obtained by the general taxpayer when purchasing raw materials can be deducted from the output tax; Small taxpayers cannot deduct it.
General taxpayers adopt the method of step-by-step collection and step-by-step deduction. The value-added tax paid by taxpayers in the previous link can be deducted in this link without repeated taxation. For example, a general taxpayer purchases raw materials in this period and obtains a special VAT invoice marked with VAT 100 yuan, which is called input tax; Taxpayers sell goods in this period and issue sales invoices. The value-added tax is 150 yuan, which is called output tax. Then the value-added tax payable by the taxpayer in this period = output tax-input tax = 150- 100=50 yuan, and the value-added tax of the previous link 100 yuan is deducted as the input tax of this link. Of course, the input tax can only be deducted if the special VAT invoice is obtained, otherwise the input tax cannot be deducted. General taxpayers can issue special VAT invoices.
However, small-scale taxpayers implement simple taxation. Small-scale taxpayers can't deduct the input tax when buying goods, and pay the value-added tax directly by multiplying the sales amount by the tax rate. Of course, the VAT collection rate of small-scale taxpayers (6% and 4%) is much lower than that of ordinary taxpayers (17% and 13%). Small-scale taxpayers cannot issue special VAT invoices.
Question 7: What is the tax exemption for small taxpayers? Business income of less than 60,000 per quarter can be exempted.
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Shenyang Kingdee Finance will answer your questions.
Question 8: the difference between ordinary taxpayers and small taxpayers;
General taxpayers adopt the method of step-by-step collection and step-by-step deduction. The value-added tax paid by taxpayers in the previous link can be deducted in this link without repeated taxation. For example, a general taxpayer purchases raw materials in this period and obtains a special VAT invoice indicating VAT 100 yuan, which is called input tax; Taxpayers sell goods in this period and issue sales invoices. The value-added tax is 150 yuan, which is called output tax. Then the value-added tax payable by the taxpayer in this period = output tax-input tax = 150- 100=50 yuan, and the value-added tax of the previous link 100 yuan is deducted as the input tax of this link. Of course, the input tax can only be deducted if the special VAT invoice is obtained, otherwise the input tax cannot be deducted. General taxpayers can issue special VAT invoices.
However, small-scale taxpayers implement simple taxation. Small-scale taxpayers can't deduct the input tax when buying goods, and pay the value-added tax directly by multiplying the sales amount by the tax rate. Of course, the VAT collection rate of small-scale taxpayers (6% and 4%) is much lower than that of ordinary taxpayers (17% and 13%). Small-scale taxpayers cannot issue special VAT invoices.
Question 9: Corporate tax payment is divided into general taxpayers and small taxpayers. How is the specific tax rate calculated? 200-cent enterprise income tax: a tax levied on enterprise profits, with a basic tax rate of 33% and two preferential tax rates of 18% and 27%. Taxable income (that is, profits recognized by tax authorities) is 33% above100000 yuan, 18% below 30000 yuan, and 27% between 300000 yuan and100000 yuan. There are two ways to collect enterprise income tax: approved collection and audit collection. Audit collection is to calculate the profit based on the income declared by the enterprise MINUS the relevant costs and expenses, and then multiply the profit by the corresponding tax rate to calculate the taxable amount. Approved collection means that regardless of your cost, the tax authorities directly multiply the income by a fixed tax rate (according to different industries), and the obtained amount is regarded as your profit, and then multiplied by the corresponding tax rate according to the amount. The approved levy is generally applicable to small enterprises with imperfect accounting. Enterprises established after June 65438+1 October1in 2002 shall pay enterprise income tax at the national tax. (Individual proprietorship enterprises do not pay enterprise income tax, but pay individual income tax in local tax)