What is the difference between small scale taxpayers and ordinary taxpayers?
Different VAT rates
Tax is calculated differently
Use invoice differently
Different tax incentives
Different ways of identification
Different declaration methods
Since 2019, the VAT rate for general taxpayers has four brackets: 13%, 9%, 6% and 0;
There is no VAT rate for small-scale taxpayers, only a levy of 3%, and 5% for special industries。
VAT deduction calculation for general taxpayers = output tax - input tax - deduction tax = VAT payable;
Direct calculation of VAT for small-scale taxpayers = income * levy rate 3%。
General taxpayers can issue special VAT invoices and ordinary VAT invoices by themselves, or can issue VAT invoices with four tax rates, and the invoice collector can also deduct 13%-6% of the input tax.
Small-scale taxpayers can only issue ordinary VAT invoices by themselves, and the invoice collector cannot deduct the input tax.Small-scale need to issue a special invoice, you need to go to the tax bureau to issue, only 3% of the special ticket。
General taxpayers generally have few preferential tax policies in respect of value-added tax;
Starting from 2019, small-scale taxpayers can enjoy the preferential tax policy of quarterly income of 300,000 to avoid paying VAT, and the tax policy of additional tax to halve the income。
Newly established enterprises, if they do not choose to apply for general taxpayers, are automatically identified as small-scale taxpayers;General taxpayers need to apply for recognition, there are two ways to identify: one is to have a fixed office space, you can apply for recognition, the other is sales of more than 5 million, you may also apply for recognition。
General taxpayers are declared monthly, and VAT can only be declared in a specific system;
Small-scale taxpayers can choose to declare monthly or quarterly, and VAT does not require a specific system to complete the declaration work。
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