2. Pay taxes according to the difference of 5% according to the simple taxation method, and choose to pay taxes according to the difference. The sales amount is the total amount of money and extra expenses obtained after deducting the wages and benefits paid by the employing unit to the dispatched employees and handling social insurance and housing accumulation fund for them, and the value-added tax is calculated and paid at the tax rate of 5% according to the simple tax calculation method, that is, the taxable amount = (total amount of money and extra expenses-wages and benefits paid by the employing unit to the dispatched employees and handling social affairs for them.
General taxpayers refer to enterprises and business units whose annual sales of value-added tax (hereinafter referred to as annual taxable sales, including all taxable sales in a calendar year) exceed the standard of small-scale taxpayers stipulated by the Ministry of Finance. The characteristic of ordinary taxpayers is that the input tax of value-added tax can be deducted from the output tax.
VAT taxpayers whose annual taxable sales exceed the standards for small-scale taxpayers stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China shall apply to the competent tax authorities for general taxpayer qualification.
The annual taxable sales shall not exceed the standards for small-scale taxpayers stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China. Newly-opened taxpayers may apply to the competent tax authorities for the qualification of small-scale taxpayers.
(Data expansion: Baidu Encyclopedia: general taxpayer)