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一般纳税人和小规模纳税人代理记账有什么区别?

发布时间:2020-05-27 14:00:29   点击:次 来源:http://www.jiuxingkuaiji.com

  对于市场上寻找代理记账服务的广大中小企业来说,其增值税纳税人类型分为小规模纳税人和一般纳税人。由于纳税人的不同类型,这些企业在会计处理上会有一些差异。那么,一般纳税人和小规模纳税人代理记账有什么区别呢?临沂代理记账小编将对这一问题进行具体阐述。
  For the majority of small and medium-sized enterprises looking for agency bookkeeping services in the market, the types of VAT taxpayers are divided into small-scale taxpayers and general taxpayers. Due to the different types of taxpayers, these enterprises will have some differences in accounting treatment. So, what's the difference between general taxpayers and small-scale taxpayers? Linyi agency bookkeeping will elaborate on this issue.
  一般纳税人和小规模纳税人代理记账有什么区别?
  What's the difference between general taxpayers and small-scale taxpayers?
  1.会计处理的不同规范要求。对于一般纳税人,他们得到的增值税专用发票可以认证扣除。因此,为了避免一般纳税人购买虚假发票、认证抵扣虚假增值税发票,税务部门对其账务处理和票据审核要求非常严格。继“金三制”之后,税务部门将继续加强对发票的审核和监控。因此,在会计处理上,一般纳税人的考核比小规模纳税人更严格,考核过程较为复杂和严格。
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  1. Different standard requirements for accounting treatment. For ordinary taxpayers, the VAT special invoice they get can be certified for deduction. Therefore, in order to avoid general taxpayers buying false invoices and verifying and deducting false value-added tax invoices, the tax authorities have very strict requirements on their accounting treatment and bill audit. Following the "three gold systems", the tax department will continue to strengthen the audit and monitoring of invoices. Therefore, in accounting treatment, the assessment of general taxpayers is more strict than that of small-scale taxpayers, and the assessment process is more complex and strict.
  2.法案的制定是有差异的。在企业的日常经营过程中,会有各种发票、收据,即原始凭证,这是会计人员进行会计处理的依据。一般纳税人的流动率比较高,企业出具的文件数量和金额都比小规模企业的要多。另外,一般纳税人会计报税涉及增值税进项发票的认证和抵扣,涉税事项比小规模纳税人多,所以操作比较复杂。
  2. There are differences in the formulation of the bill. In the daily operation of an enterprise, there will be various invoices and receipts, i.e. original vouchers, which are the basis for accountants to carry out accounting treatment. The flow rate of general taxpayers is relatively high, and the number and amount of documents issued by enterprises are more than those of small-scale enterprises. In addition, the accounting declaration of general taxpayers involves the certification and deduction of VAT input invoices, and there are more tax related matters than small-scale taxpayers, so the operation is relatively complex.
  3.会计和税务申报标准不同,时代不同。一般纳税人的会计处理比小规模纳税人高,记账之间的差异也比较大,无论是从会计凭证、科目设置、税务核算等方面,规模较小的纳税人都比较规范。一般纳税人按月申报纳税,小规模纳税人按季度申报纳税。因此,在会计纳税准备方面,两者也有明显的差异。
  3. Different accounting and tax declaration standards, different times. Generally speaking, the accounting treatment of taxpayers is higher than that of small-scale taxpayers, and the difference between bookkeeping is also relatively large. No matter from accounting vouchers, subject setting, tax accounting and other aspects, small-scale taxpayers are relatively standardized. Ordinary taxpayers report and pay taxes on a monthly basis, while small-scale taxpayers report and pay taxes on a quarterly basis. Therefore, there are obvious differences between them in accounting tax preparation.
  4.记账费用不同。目前,小规模纳税人和一般纳税人在记账方面也有不同的标准。根据市场情况,小规模纳税人的代理记账费用一般在200-300元/月,有的情况下可以达到400元/月。而一般纳税人的记账费用在400-500元/月,特殊情况下可达600-800元/月。因此,一般纳税人的记账成本普遍高于小规模纳税人。
  4. Different bookkeeping expenses. At present, small-scale taxpayers and general taxpayers have different standards in bookkeeping. According to the market situation, the agency bookkeeping fee of small-scale taxpayers is generally 200-300 yuan / month, and in some cases, it can reach 400 yuan / month. The general taxpayer's bookkeeping fee is 400-500 yuan / month, and in special cases, it can reach 600-800 yuan / month. Therefore, the bookkeeping cost of general taxpayers is generally higher than that of small-scale taxpayers.
  以上为临沂代理记账小编为大家介绍的相关内容,想要了解更多内容,欢迎访问网站:http://www.jiuxingkuaiji.com
  The above is the relevant content introduced by Linyi agent bookkeeping editor. To learn more, please visit the website: http://www.jiuxingkuaiji.com