The tax rates of ordinary invoices are 17% and 13% for general taxpayers, 6% for industrial small-scale taxpayers and 4% for businesses. Small-scale taxpayers represent value-added tax taxpayers whose annual sales are far below the standard, and their accounting is incomplete, so they cannot declare tax information to the tax authorities in accordance with tax regulations.
1. What is a tax resident?
Tax residents are different from the concept of residents that people often say. The identification of tax resident status is strictly in accordance with the national legal standards of various countries. Most countries set different tax rates according to domicile, place of residence, place of establishment, location of actual management institution or other similar standards. Tax residents focus on taxation, which corresponds to a country's tax policy and related tax obligations. Once you become a tax resident in China, it means that you must bear the corresponding obligations after obtaining the qualification rights. A country's exercise of jurisdiction over tax residents is also based on the standards of residence, residence and residence time. If three criteria are met, it is the identity of a natural person resident. After determining your identity, you need to pay taxes to your country of residence. No matter in which country the income is obtained, as long as the tax threshold is reached, residents must pay taxes to the tax authorities of the country of nationality. Such residents are called tax residents.
Second, the difference between ordinary taxpayers and small-scale taxpayers:
1, using different invoices. Small-scale taxpayers can only use ordinary invoices for sales, not special VAT invoices. When purchasing goods, you can receive ordinary invoices and special invoices for value-added tax. After they received the special VAT invoice, the accounting treatment was different. General taxpayers enter the cost according to the price, and the tax part enters the subject of "tax payable-value-added tax payable-input tax"; 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 after deducting the input from the output. For small-scale taxpayers, the tax payable is calculated by dividing the sales revenue by (1+ applicable tax rate) and multiplying it by the tax rate, which is 6% for industry and 4% for business.
3. With different tax rates, general taxpayers are divided into 0 tax rate, 13% tax rate and 17% tax rate. Small-scale taxpayers and commercial enterprises are 4%; 6% for industrial enterprises (excluding tax exemption).
Third, why do many small-scale enterprises require tax points when issuing special VAT invoices?
1. Businessmen are small-scale enterprises. According to the current policy, there is no need to pay value-added tax and additional tax for monthly sales below 30 thousand. If it is an ordinary invoice, the merchant does not have to pay taxes, so the price is relatively low. If a special invoice is required, the merchant can only go to the tax bureau to issue a special invoice, and the tax bureau will require the merchant to pay 3% value-added tax first. If the merchant does not increase the price, it is equivalent to bearing the value-added tax, and the amount available for operating expenses is less than that of ordinary invoices. Therefore, in order to make up for the loss, customers will be charged a certain tax point. Sometimes a tax point higher than 3% is charged, because additional taxes, tolls and other costs of invoicing the tax bureau should be considered.
2. For customers, in order to obtain input tax, it is not worth the loss to pay more input tax. This principle is the same as the input tax on imported goods is paid and then deducted. It is a finger of pancake roll-eat it yourself, not to mention the operation of certification deduction after obtaining the special VAT invoice. Therefore, it is not necessary for the general taxpayer's finance to require all purchases to obtain special invoices, but to consider the specific situation.
3. For the tax bureau, although the tax of the merchant who issued the special invoice is collected, the customer can deduct the output tax of the same amount, so there is actually no overpayment.
Legal basis:
Provisional Regulations of People's Republic of China (PRC) Municipality on Value-added Tax
Article 11 VAT returned to the buyer by taxpayers other than small-scale taxpayers (hereinafter referred to as general taxpayers) due to sales return or discount shall be deducted from the output tax in the current period when sales return or discount occurs, and VAT recovered due to purchase return or discount shall be deducted from the input tax in the current period when sales return or discount occurs.