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一般纳税人与小规模纳税人的区别

发布时间:2019-01-26 19:13:26   点击:次 来源:http://www.jiuxingkuaiji.com

  1、一般纳税人与小规模纳税人的区别
  1. The difference between general taxpayers and small-scale taxpayers
  一般而言,小规模纳税人与一般纳税人的区别主要体现在以下几个方面:
  Generally speaking, the differences between small-scale taxpayers and general taxpayers are mainly reflected in the following aspects:
  (1)计税方法不同。通常,一般纳税人采用增值税一般计税方法,小规模纳税人则采用简易征收方法。这即是说,一般纳税人计税方法是针对企业的利润计征,而小规模纳税人的简易征收方法则是针对企业的营业额征收。
  (1) Different taxation methods. Usually, the general taxpayer adopts the general taxation method of VAT, while the small-scale taxpayer adopts the simple taxation method. That is to say, the general taxpayer's taxation method is for the profits of enterprises, while the simple taxation method for small-scale taxpayers is for the turnover of enterprises.
  (2)适用税率及征收率不同。事实上,增值税有16%、10%、6%三个税率和5%、3%两个征收率。一般情况下,一般纳税人适用增值税税率,而小规模纳税人适用增值税征收率。
  (2) The applicable tax rate and levy rate are different. In fact, there are 16%, 10% and 6% VAT rates and 5% and 3% VAT rates. Generally speaking, the VAT tax rate is applicable to the general taxpayers, while the VAT tax rate is applicable to the small-scale taxpayers.
  (3)纳税申报周期不同。在现实社会经济中,一般纳税人通常都是按月进行纳税申报,而小规模纳税人则可以根据自身实际情况选择按月度或季度进行纳税申报。不过,该纳税期限一经选择,一个会计年度内便不得进行变更。
  (3) Tax declaration cycle is different. In the real social economy, the general taxpayers usually make tax declarations monthly, while the small-scale taxpayers can choose to make tax declarations monthly or quarterly according to their actual situation. However, once the tax term is selected, no change can be made in an accounting year.
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  (4)发票使用和开具情况不同。在企业经营过程中,一般纳税人可以开具和取得增值税专用发票,而小规模纳税人一般只能开具普通发票,不可以开具增值税专用发票。但如若小规模纳税人遇到需要开具增值税专用发票的情况,税务机关可以为其代开增值税专用发票。
  (4) Invoices are used and issued differently. In the process of business operation, ordinary taxpayers can issue and obtain special VAT invoices, while small-scale taxpayers can only issue ordinary invoices, not special VAT invoices. However, if small-scale taxpayers encounter the need to issue special VAT invoices, the tax authorities can issue special VAT invoices on their behalf.
  2、一般纳税人特点
  2. General taxpayer characteristics
  通常情况下,一般纳税人具有如下特点:
  Usually, the general taxpayer has the following characteristics:
  (1)增值税进项税额可以抵扣销项税额。(2)年销售额超过财政部、税务总局规定的小规模纳税人标准。
  (1) The input tax of VAT can offset the offset tax. (2) The annual sales exceed the small-scale taxpayer standards stipulated by the Ministry of Finance and the State Administration of Taxation.
  同时,一般纳税人还需符合以下条件:(1)有固定的生产经营场所;(2)能够按照统一的会计制度规定设置账簿,根据合法、有效凭证核算,能够提供准确税务资料。
  At the same time, the general taxpayer must meet the following conditions: (1) there are fixed production and business places; (2) can set up accounts in accordance with the unified accounting system of the state, according to legal and effective vouchers accounting, can provide accurate tax information.
  以上为一般纳税人与小规模纳税人的区别以及一般纳税人特点的简要说明。在现实社会经济中,企业经营者一定要对不同增值税纳税人类型的优劣势进行具体了解,从而根据企业自身实际情况选择合适的纳税人类型,进而实现企业更好地经营和发展。
  The above is a brief description of the differences between general taxpayers and small-scale taxpayers and the characteristics of general taxpayers. In the real social economy, business operators must have a concrete understanding of the advantages and disadvantages of different types of VAT taxpayers, so as to select the appropriate type of taxpayers according to the actual situation of the enterprises themselves, so as to achieve better operation and development of enterprises.

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