How do small-scale taxpayers pay taxes?

How do small-scale taxpayers pay taxes? What are the preferential tax policies for small-scale taxpayers? Small-scale taxpayers can actually enjoy some preferential tax policies that ordinary taxpayers can't enjoy. However, due to the imperfect financial system of small-scale taxpayers, some policies are often unclear, which leads to abnormal tax collection. How do small-scale taxpayers pay taxes? What preferential tax policies can I enjoy? 1. small-scale taxpayers can enjoy 1. Small-scale taxpayers whose monthly sales do not exceed10.5 million yuan or whose quarterly sales do not exceed 450,000 yuan are exempt from value-added tax; 2.202 1 year 65438+February 3 1 days ago, the VAT rate was1%; Second, how do small-scale taxpayers pay taxes 1. Enter the electronic tax bureau, log in to the background system, click I want to pay taxes, and click the comprehensive information report. 2. Click on the qualification information report and select small-scale VAT taxpayer registration. 3. Fill in all relevant information according to the actual situation. Third, the misunderstanding of small-scale taxpayers enjoying tax incentives 1. Small-scale taxpayers whose quarterly sales do not exceed 450,000 yuan are exempt from value-added tax and enterprise income tax. Correction: Small-scale taxpayers with quarterly sales of less than 450,000 yuan are exempt from value-added tax, but enterprise income tax is not levied. 2. Small-scale taxpayers whose quarterly sales do not exceed 450,000 yuan shall be exempted from value-added tax. Since the quarterly sales volume does not exceed 450,000 yuan, it is not necessary to obtain a cost invoice. Correction: Daily expenses must be legally certified, otherwise they cannot be deducted before tax, and there is a tax risk of overpaying enterprise income tax. 3. Small-scale tax quarterly sales of less than 450,000 yuan are exempt from value-added tax; Those exceeding 450,000 yuan shall be exempted from value-added tax, and those exceeding 450,000 yuan shall be calculated and paid. Correction: The sales volume of goods declared and sold by small-scale VAT taxpayers on a quarterly basis has exceeded 450,000 yuan, and it is necessary to calculate and pay VAT in full. One more thing: small-scale taxpayers have VAT taxable sales, and the total quarterly sales exceed 450,000 yuan, but the current sales do not exceed 450,000 yuan after deducting real estate sales. Sales of goods, services and intangible assets are exempt from value-added tax. Small-scale taxpayers who apply the differential VAT tax policy shall determine whether they can enjoy the VAT exemption policy according to the sales after the difference. 4. After the monthly tax exemption standard of small-scale taxpayers is raised, they must use taxUkey to issue invoices. Correction: In order to facilitate taxpayers to issue VAT invoices and effectively reduce taxpayers' burden, special tax control equipment such as golden tax control panel and tax control panel has been used to issue VAT invoices; Small-scale taxpayers whose monthly sales do not exceed 6.5438+0.5 million yuan after the adjustment of the tax exemption standard may voluntarily continue to use the existing special tax control equipment to issue invoices, or they may issue invoices to the tax authorities free of charge. Although small-scale taxpayers can enjoy good preferential tax policies, if they meet certain requirements, the tax bureau will directly order them to upgrade to ordinary taxpayers. No matter what kind of company you are, you need to keep accounts and file tax returns on time. If you don't know the tax problems of small-scale taxpayers, you can consult the website customer service.