A detailed description of the difference between the general taxpayer and the small-scale taxpayer

Whether it is a trade-based company or a service-oriented company, the company first defaults to a small-scale taxpayer when it is registered.

　　purely service-oriented companies can only be small-scale taxpayers , trade-based companies may be small-scale taxpayers, can also apply to the general taxpayer .

What is the difference between a general taxpayer and a small-scale taxpayer for a trading company?

1. Different types of invoices

Small-scale taxpayer: Open a general sales invoice .

General taxpayer: Open is the special VAT invoice .

2. Different tax rates

Small-scale taxpayer: Trade company tax rate is 4%, industrial enterprise is 6%.

General Taxpayer Company: tax rate is 13%, 17%.

3, tax calculation method is different

Small-scale taxpayer: According to 4% of the invoiced amount should be paid tax .

General taxpayer: it is necessary to deduct (input offset) and then multiply the tax rate to arrive at the tax payable.

4, the application of the conditions are not the same

General taxpayer: It is necessary to apply for, need to provide proof of office space, purchase and sale contract.

Small-scale taxpayers: do not need to apply separately, the company is registered after the default for small-scale taxpayers.

5, the requirements for sales are different

Small-scale taxpayers: trade-oriented enterprises with annual sales of less than 1.8 million, industrial enterprises annual sales of less than 1 million.

General taxpayers: trade-oriented enterprises annual sales of more than 1.8 million, industrial enterprises annual sales of more than 1 million. Trade-oriented enterprises are small-scale taxpayers, if the annual sales of more than 1.8 million, must be converted into a general taxpayer.

6, Corporate income tax collection method is different

Small-scale taxpayer: Enterprise Income tax official way can be check account, also can take levy.

General taxpayer: Enterprise Income tax must be a check account levy.

The difference between a general taxpayer and a small-scale taxpayer :

① use invoices differently. Small-scale taxpayer sales can only use the free text invoice No VAT invoices are available, The purchase goods and the general taxpayer same, can accept the ordinary invoice also can receive the VAT special invoice, both receive the VAT Special invoice Payback affairs processing different , tax portion into " Taxable tax -- VAT -- account ; small-scale taxpayers are at full cost of entry

The

② tax is calculated differently. General taxpayer according to deductable " Calculate taxes , 1+ The applicable tax rate) shall be taxed in the amount of the tax, industrial 6 %, Commercial 4 %.  

③ tax rate is different, the general taxpayer is divided into 0 tax rate,13% tax rate,17% tax rate. Small-scale taxpayers, commercial enterprises according to 4%,Industrial Enterprises according to 6% , (except for tax exemption).

Answer the question to add one :

1. The first thing you need to know is , according to the tax law , You must open an invoice if you have a sales . Otherwise it is tax evasion .

2. Small-scale taxpayers are issued an ordinary invoice, if you want to open a deductible VAT invoice, you can go to the tax department to open. The tax rate is 6% or 4%.

If you are a general taxpayer , you can ask them to go to the Tax Bureau to open a VAT invoice that can be deducted . you ask them to re-open them without affecting them . But if you receive an invoice that cannot be deducted , you will have to pay 6% more .

3. I can tell you responsibly. Small-scale taxpayers, to the tax authorities to apply for a special invoice, is not to open the tax rate for - % VAT dedicated invoice, only on behalf of the Open 6 % (industrial enterprises) and 4 % (commodity-circulation enterprise) special invoices.

1) is the general taxpayer from small-scale taxpayer that purchase , such as buy into the 10000, sold the price ( including tax).

When small- scale taxpayers sell you ,

1.1 Small-scale accounts

Borrowing : accounts receivable

Loan : main business income 4717 (5000/1.06)

Credit: Taxable Tax 283 ((5000-5000/1.06) *0. )

1.2 General Tax account making

Borrowing : raw Material 4717

Borrowing : Taxable tax - Input tax 283

Credit: Payables

The general taxpayer sells 10000 yuan

Borrowing : accounts receivable 10000

Loan : main business income 8547 (10000/1. )

Credit: Taxable Tax - 1453 (10000-10000/1.17) *0.17

In this way , the two transactions of the general taxpayer should be taxed as 1453-283=1170 yuan .

Profit =8547-5000=3547; Income tax =3547*33%, next year is 25% .

2) Small-scale taxpayers purchase 5000 (not including tax) from the general taxpayer:

General taxpayer value - added tax (Sales tax ) =5000*17%

Back to : 2 You're here, If it's a net .

2.1 The general taxpayer to make the account

Accounts receivable 5850

Credit : Inventory goods

Taxable tax - 850

Small-scale account making

Borrowing : raw materials / other 5850

Credit : accounts payable 5850

Now you do not have to consider the issue of income tax, because VAT is a turnover tax , and the nature of income tax is different .

A detailed description of the difference between the general taxpayer and the small-scale taxpayer