Small-scale taxpayers can only collect ordinary value-added tax, not special value-added tax. Sales of goods are the same as ordinary taxpayers. They can also open special value-added tax (tax Bureau on behalf of them). The accounting disposal after collection is different. Ordinary taxpayers enter part of the capital according to the price, part of the tax into the account of "taxable - value added tax - input tax". Small taxpayers enter the capital according to the full amount.
Different tax rates
Ordinary taxpayers are divided into zero tax rate, 13% tax rate and 17% tax rate. Small-scale taxpayers are levied at a rate of 3% (excluding tax exemptions).
Different methods of calculating tax payable
Ordinary taxpayers calculate their taxes according to the "deduction system", that is, they pay taxes on the balance of the sales minus the input. Small-scale taxpayers calculate the tax payable according to the amount of sales income divided by (1 + applicable tax rate) and then multiplied by the tax rate of 3%.
Conditions for identification
1) Mainly engaged in the consumption or supply of tax services (especially processing, repair and distribution services): annual sales of more than 500,000 yuan, can be identified as ordinary taxpayers, less than 500,000 for a small range;
2) Mainly engaged in the wholesale and wholesale of goods: annual sales of more than 800,000 can be identified as ordinary taxpayers, less than 800,000 for a small range.
The annual sales of industrial enterprises are less than 500,000, and those of commodity circulation enterprises are less than 800,000, which belong to small-scale taxpayers; on the contrary, they are ordinary taxpayers.
Rules for tax administration
1) Ordinary taxpayers: sales of goods or provision of tax services can be devoted to VAT; purchases of goods or taxable services can be used as the current input tax deduction; the method of calculation is to reduce the input from the offset.
2) Small scope: can only use ordinary; purchases of goods or taxable services can not be deducted even if they receive special VAT; the calculation method is sales * levy rate.
Tax rate and levy rate
1) Ordinary taxpayers: the basic tax rate is 17%. The tax law also lists five categories of goods that comply with the 13% low tax rate, and several special businesses are levied by simple methods (refer to a small scope). There are also zero tax rates for taxable services and goods.
2) Small scope: levy at 3% levy rate.