1. The difference between general taxpayers and small-scale taxpayers
Generally speaking, the differences between small-scale taxpayers and general taxpayers are mainly reflected in the following aspects:
(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) 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) 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.
(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. General taxpayer characteristics
Usually, the general taxpayer has the following characteristics:
(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.
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.
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.