What's the difference between ordinary taxpayers and small-scale taxpayers?

What's the difference between ordinary taxpayers and small-scale taxpayers? Welcome to pay attention, like and recommend the next exciting content. Please send a private message or call for business handling. Many enterprises don't know whether it is better to be a small-scale taxpayer or a general taxpayer at first. Ok, don't worry, today we will talk about the difference! ! ! 1. Different invoicing types: general taxpayers can issue special VAT invoices when selling goods, and they can obtain special VAT invoices when purchasing goods, but small-scale taxpayers cannot issue special VAT invoices when selling goods; If small-scale taxpayers need to issue special VAT invoices, they need to apply to the local taxation bureau for issuing invoices based on the sales contract. Second, the tax policy is different: small-scale taxpayer enterprises issue special VAT invoices after April 1 in 2022, which are levied at 3%, and ordinary VAT invoices can enjoy tax exemption. Third, the tax points for issuing invoices are different: ordinary taxpayers will pay taxes according to the output tax-input tax. Small-scale taxpayers of production enterprises pay taxes according to the sales rate of goods or value-added tax services. Fourth, the customer groups are different: the small-scale customer groups are basically small-scale companies, and there are more ordinary VAT invoices. The customer groups of general taxpayer companies are basically general taxpayers who issue more special VAT invoices. Because the special ticket can be deducted from both value-added tax and enterprise income tax. 5. Difference of accounting treatment: After the establishment of an enterprise, whether it has business or not, it must carry out accounting treatment and tax declaration. The difference between small-scale taxpayers and ordinary taxpayers is as follows: (1) Ordinary taxpayers are included in the cost according to the price. Part of the tax is included in the "tax payable-value-added tax payable-input tax" subject (2), and small-scale taxpayers are included in the cost in full. Tax rate and collection rate of intransitive verbs: 1, collection rate (1) General taxpayer: basic tax rate: 17%. The tax law also lists five types of goods subject to the low tax rate of 13%. There are also taxable services and goods with zero tax rate. (2) Small scale: the tax rate is 3%. (2) The tax rate (1) is different. The small-scale tax rate is 3%, and the general taxpayer 17%. (2) The input tax of general taxpayers can be deducted, but the input tax of small-scale taxpayers cannot be deducted. (3) General taxpayers can open special VAT tickets, but small-scale taxpayers cannot. (4) General taxpayer: the annual sales of productive enterprises are more than 500,000, and the annual sales of commercial enterprises are more than 800,000. The applicable tax rates are 65,438+07% and 65,438+03% (applicable).