I. Different definitions
General taxpayers refer to enterprises with independent accounting rights and tax payment obligations in socialist countries dominated by market economy, and enterprises that have gone through tax registration in accordance with the provisions of the national tax law.
Small-scale taxpayers refer to value-added tax taxpayers whose annual sales are lower than the prescribed standards, their accounting is not perfect, and they can't submit relevant tax information as required.
Second, the application criteria are different.
The standard for small-scale taxpayers is annual VAT sales of 5 million yuan or less.
The standard for general taxpayers is annual VAT sales of more than 5 million yuan.
Third, value-added tax.
Small-scale taxpayers pay value-added tax at 3% (or 5%) of sales, and cannot deduct input tax.
The invoice tax rate of general taxpayers is 6%, 10% and 13%, but the input tax can be deducted.
Fourth, the invoice.
Small-scale taxpayers can only issue ordinary invoices, and if they need to issue special invoices for value-added tax, they can only find the tax bureau to issue them on their behalf.
Ordinary taxpayers can issue both ordinary invoices and special VAT invoices.
Verb (abbreviation of verb) preferential policy
Small-scale taxpayers with quarterly sales below 300,000 yuan can be exempted from value-added tax, and other taxes and fees such as urban construction tax, stamp duty and property tax can be reduced or exempted.
Eligible small-scale low-profit enterprises can enjoy a 50% reduction in corporate income tax, and eligible high-tech enterprises can enjoy a preferential corporate income tax rate of 15%. The conditions of these preferential policies generally require enterprises to be general taxpayers, not small-scale taxpayers.
Problems needing attention in selecting general taxpayers and small-scale taxpayers
1. The company belongs to small-scale taxpayers in accommodation industry, forensic consulting industry, construction industry, industry, software information technology industry and other industries. You can open a special invoice yourself, instead of going to the tax bureau to open a special ticket, you can choose a small scale.
2. The company is a small-scale taxpayer belonging to other industries and needs to go to the tax bureau to issue a special ticket, so choosing a small scale may increase the cost and time, and you can consider turning into a general taxpayer.
3. The company can enjoy the preferential policies given by the state for small-scale low-profit enterprises, high-tech enterprises and software enterprises. It is recommended to choose general taxpayers.
4. Your company can't enjoy the preferential policies given by the state, or the preferential policies have little influence on your company. It is recommended to choose a small scale.
abstract
If the company's investment scale is large, and its annual sales income soon exceeds 5 million yuan, it is suggested that it be directly recognized as a general taxpayer. If the company's monthly sales are below 654.38 million yuan, it is recommended to choose a small scale and enjoy the VAT exemption policy.