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.
What's the difference between general taxpayers and small-scale taxpayers?
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. 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. 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. 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.
The above is the relevant content introduced by Linyi agent bookkeeping editor. To learn more, please visit the website: http://www.jiuxingkuaiji.com