Differences between small-scale taxpayers and general taxpayers

Why do we need to differentiate different taxpayers?

The value-added tax is subject to the tax deduction system based on special invoices for value-added tax. Therefore, the accounting level of the company where the taxpayer is located is high, and the tax amount, input tax amount, and payable tax amount must be accurately calculated. However, in actual situations, many taxpayers do not meet this requirement. Therefore, the State determines the taxpayer qualification based on the enterprise's business scale and whether the accounting is sound.

Tax proportion?

1. For small-scale taxpayers, 3 ~ 4% VAT is collected and ordinary VAT invoices are issued. The price of the purchased and sold goods is always subject to the amount on the invoice.

For example, for an invoice of 1000 yuan, the tax-free sales amount is (1000)/(1 + 0.03) = 970.87 yuan, which is the price of the goods without tax. Then, according to the proportion of 3%, should pay 970.87*0.03 = 29.12 yuan of value-added tax. Of the 1000 yuan spent by users, 29.12 yuan is used for value-added tax, and the rest is used for purchasing goods.

2. Generally, a taxpayer collects a value-added tax of 17% of the value-added portion of the sold goods, and issues a special VAT invoice, which can be used to offset the input.

The value-added part of the product can be simply understood as the amount of the sold invoice-the amount of the bought invoice.

For example, if a commercial enterprise purchases product A from outside, the total invoice price is 1.7, including million tax. the external sales price is 2.04, of which the sales amount is.

[Selling price (12 W)-buying price (10 W)] * 17% = 3400 yuan

Export Tax Amount (2.04 million)-input tax amount (1.7 million) = 3400 yuan

In this activity, enterprises earn a profit of 1.66 million RMB.

Note: The invoice for the input tax amount must be approved by the tax authority before it can be deducted. the invoice for the input tax amount is valid for 180 days.

In actual work, products A and B are purchased at the same time, but only a is sold this time or a part of a is sold, so no value-added tax is required for the moment, the input tax amount is reflected in the low tax amount, and is deducted for the next sales activity.

The general formula is:

Current Value-added Tax = Current Sales Tax Amount-(current input tax amount + remaining tax amount in the previous period + current tax deduction and exemption amount-transfer of current input tax amount)

The result is a positive number, which indicates that you need to pay taxes. The result is a negative number, indicating that you do not need to pay taxes.

Source reference: http://www.zhihu.com/question/25548729

Differences between small-scale taxpayers and general taxpayers