What is a general taxpayer?
To apply for a general taxpayer, the following conditions shall be met:
(1) The annual sales revenue of industrial enterprises is more than 1 10,000.
(2) The annual sales income of commercial enterprises is more than 6.5438+0.8 million.
(3) Sound accounting, accurate tax information, accurate accounting of output tax, input tax and taxes payable in accordance with the requirements of the accounting system and tax authorities.
Whether new enterprises or old enterprises expand their scale, they often encounter the problem of identity choice of VAT taxpayers. Bad choices have a great influence on tax burden. There are two kinds of VAT taxpayers, one is the general taxpayer and the other is the small-scale taxpayer. The former should meet the requirements of meeting sales standards and accounting soundness at the same time, while the latter need not be restricted by this requirement. As a VAT taxpayer, in practice, is it better to be a general taxpayer or a small-scale taxpayer?
First of all, we must understand the balance of tax burden. The current value-added tax policy tells us that the collection rate of small industrial enterprises (including repair and replacement) is 6%, and that of small commercial enterprises is 4%. The actual tax burden level of general taxpayers will vary according to the purchase and sale situation of each specific enterprise, some are higher than 6% or 4%, and some may be equal to or lower than 6% or 4%. Under what conditions will the actual tax rate of ordinary taxpayers be equal to 6% or 4%? This requires purely theoretical analysis and demonstration, regardless of the actual situation of various specific general taxpayers.
The general taxation formula of VAT taxpayers is:
Taxable amount = output tax-input tax
The output tax in the formula is equal to the product of commodity sales volume and tax rate; Generally speaking, the main part of the input tax is the product of the purchase amount of goods and the tax rate (as for the tax deduction for paying freight, it is not considered because of the small quantity). Therefore, in the case of the same tax rate in two links of goods: tax payable = (sales-purchase amount) × tax rate.
How to determine the purchase amount of goods? Because it is purely theoretical analysis, we assume that all the purchased goods have been sold. At this time, the purchase amount should be consistent with the sales cost (regardless of other expenses). The formula is: payable business tax = (sales-cost of goods sold) × tax rate = gross profit of goods sold × tax rate.
Divide both sides of the formula by sales at the same time, and you can get the theoretical tax rate of general commercial taxpayers: commercial tax rate = gross profit rate × tax rate.
Example 1: A commercial enterprise is a general VAT taxpayer. The purchased goods are 100 yuan, and the input tax is paid 17 yuan (unless otherwise specified, the tax rate is 17%. The same below), excluding tax price 150 yuan, all sold. At the same time, the output tax is 25.50 yuan, the taxable amount is 8.50 yuan, and the tax rate is 5.67%. If the gross profit margin is calculated directly, the gross profit margin is 33.33% and the tax rate is 5.67%. Now, because of its small scale,
The tax rate of commercial enterprises is 4%, and its gross profit margin can be calculated as 4%17% = 23.53%. That is to say, when the gross profit margin in commercial operation reaches 23.53%, the tax rate of general commercial taxpayers is equivalent to that of small-scale commercial enterprises. Therefore, the tax balance point of the two types of commercial VAT taxpayers is the gross profit margin of 23.53%. In practice, it needs to be converted into a tax-included balance point, that is, 23.53%⊙( 1+4%)= 22.63%.
The industrial situation is different. If the product sales cost of industrial enterprises is used instead of the commodity sales cost, even if all the processed products are sold, the sales cost can only be equal to the total manufacturing cost, but not equal to the purchase amount of goods in finished products. Because, in the manufacturing cost of industrial products, in addition to the purchase of purchased raw materials and other commodities, it also includes processing value-added parts such as workers' wages and workshop expenses (including depreciation expenses, etc.). ) does not generate VAT input tax. Now, we might as well call the percentage of these processing value-added parts in the manufacturing cost of products as the processing value-added rate, and assume that all purchased raw materials and other purchased goods have all been manufactured into finished products, and all manufactured finished products have been sold.
In this way, the purchase quantity of industrial production is completely equal to the purchase quantity of manufactured products, which can be converted from the sales cost of products through the processing value-added rate. Namely: purchase amount = product sales cost ×( 1- processing value-added rate); Purchase amount = (sales-gross sales profit) ×( 1- processing value-added rate); Industrial tax payable =? Sales-(sales-gross sales margin) ×( 1- processing value-added rate)? × tax rate; Industrial tax rate =? 1-( 1- gross sales margin) ×( 1- processing value-added rate)? × tax rate.
Example 2: Industrial enterprise B is a general taxpayer, purchasing materials 100 yuan and paying input tax 17 yuan. After all materials are put into processing, the production cost is 120 yuan, all products are sold, the price excluding tax is 150 yuan, and the output tax is 25.50 yuan, so the tax rate should be the same as that of the above-mentioned commercial general taxpayer A, and then directly substituted into the industrial tax rate formula: gross sales profit = (150- 12.
0)÷ 150× 100%=20%; Processing value-added rate = (120-100) ÷120×100% =16.67%, tax rate =? 1-( 1-20%)×( 1- 16.67%)? × 17%=5.67%。 Because the levy rate of small industrial enterprises is 6%, which is converted into tax-included tax rate, that is, 6%⊙( 1+6%)= 5.66%, the tax balance of two types of industrial VAT taxpayers can be calculated by equation transformation method in mathematics: (1- gross sales margin) × (1. In practical application, some parameters can be set by professional institutions (such as accounting firms) or users' personal professional experience when applying formulas. For example, the parameters of processing value-added rate of classified products in Shiyan City, Hubei Province are: machinery industry 25%, chemical industry 20%, textile industry 18% and so on. With these standard parameters, we can calculate the balance point of industry tax burden-sales gross profit margin.
Secondly, we should make good use of the balance of tax burden. When you are running a commercial enterprise, you can calculate the gross profit margin of commodity sales of this enterprise in that year through market research and analysis, or according to the actual operation of this enterprise in previous years, or referring to the sales of similar commercial enterprises. If it is higher than 22.63%, the tax rate of ordinary taxpayers will be higher than 4%; As a small-scale taxpayer, the tax rate will be lower than 4%. In other words, if the gross profit margin of enterprise commodity sales is lower than 22.63%, it is tax saving to strive to join the ranks of general VAT taxpayers.
Example 3:200 1, sales revenue of commercial enterprise c 1.7 million yuan, gross profit margin 18%. If calculated by ordinary taxpayers, the tax rate is 18% × 17% = 3.06%, which is 3.85% higher than that of small-scale commercial enterprises. After understanding this tax-saving account, enterprise C should make efforts according to the two standards of ordinary taxpayers in commercial enterprises, namely, first, to make the sales reach the mark of 6.5438+0.8 million yuan; Second, we must conduct accounting correctly. After creating these two conditions, you can apply to the tax authorities for recognition as a general taxpayer and reduce your tax burden reasonably and legally.
When you run an industrial enterprise, you can first determine the processing value-added rate of products according to your product category, then calculate the tax balance point of products, and then calculate the actual sales gross profit margin of your enterprise. If it is greater than the tax balance point and you want to reduce the tax burden, don't identify it as a general taxpayer (except, of course, those who must be identified as general taxpayers according to regulations). On the contrary, we should strive to join the ranks of ordinary taxpayers to reduce the tax burden.
Example 4: D Industrial enterprises produce and sell a chemical product. According to the cost accounting data of the enterprise in previous years and considering the future production situation, it is estimated that the processing value-added rate of this chemical product is 265,438+0%, and the tax balance point is 65,438+05.57%. If the gross profit margin of the enterprise's actual product sales in 200 1 year is 28%, the calculated income tax rate is 7.33%, which is 1.67% higher than the tax-included tax rate of 5.66% for small industrial enterprises. Suppose that the product sales revenue of enterprise D this year is 900,000 yuan. At this time, if the enterprise is not recognized as a general taxpayer, the tax expenditure can be saved as follows: 90×.
Finally, don't ignore this and that. In the above-mentioned planning examples of C and D enterprises, the problem of using special VAT invoices for enterprise sales is not considered. If you unilaterally demand to reduce the tax burden and don't want to be a general taxpayer, it is likely that the failure to issue a special VAT invoice will have a negative effect on the sales of enterprises. Therefore, when planning taxpayers' category selection, decision makers should consider reducing tax burden and not affecting sales as much as possible, and try their best to foster strengths and avoid weaknesses, and never lose big because of small.
Business tax?
Business tax is a tax levied on the business income of units and individuals providing taxable services, transferring intangible assets and selling real estate with compensation. 199365438+February 13 the State Council promulgated the Provisional Regulations of the People's Republic of China on Business Tax,199365438+On February 27th, the Ministry of Finance promulgated the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China, and from 1994,
Characteristics of business tax: 1, with a wide range of collection and universal tax sources; 2. The tax burden is light and balanced, which better embodies the principle of tax burden fairness; 3. The policy is clear and applicable; 4. Simple calculation, convenient operation and easy understanding for taxpayers.
I. Business Tax Taxpayer
Taxpayers of business tax are units and individuals that provide taxable services, transfer intangible assets or sell real estate in People's Republic of China (PRC).
Second, the tax basis of business tax
The tax basis of business is the turnover of taxable services, the transfer of intangible assets or the sales of real estate, which are collectively referred to as turnover. It is the total price charged by the taxpayer to the other party and all expenses obtained outside the price, such as handling fees, service fees, funds, etc.
Three. Tax items and tax rates of business tax
Table of business tax items and rates
Scope of taxation Tax rate (%) 1. Transportation: land transportation, water transportation, air transportation, pipeline transportation, loading and unloading; Two. Construction, installation, decoration and other engineering operations; Three. Finance and insurance; Four. Post and telecommunications; Three. Culture and sports; Intransitive verbs entertainment karaoke bars, dance halls, music cafes, billiards, golf, bowling and other entertainment places. Hotels, restaurants, tourism, warehousing, leasing, advertising and other service industries. Intangible assets transfer, land use right transfer, patented non-patented technology, trademark right, copyright and goodwill 5 IX. Real estate sales, sales of buildings and other land attachments. Calculation of business tax
Taxpayers providing taxable services, transferring intangible assets or selling immovable property shall calculate the tax payable according to the turnover and the prescribed tax rate. The calculation formula of tax payable is:
Taxable amount = turnover × tax rate
Taxpayer's turnover refers to the sum of the price and other expenses collected by taxpayers for providing taxable services, transferring intangible assets or selling real estate, except for the following circumstances:
(1) If a transport enterprise transports passengers or goods out of People's Republic of China (PRC), and other transport enterprises transport passengers or goods out of the country, the turnover shall be the balance of the total freight minus the freight paid to the transport enterprise.
(2) If a tourism enterprise organizes a tour group to travel outside People's Republic of China (PRC), and other tourism enterprises take the tour group overseas, the turnover shall be the balance of the total tour fee minus the tour fee paid to the tour group enterprise.
(3) If the general contractor of the construction industry subcontracts the project to others, the turnover shall be the balance of the total project contract after deducting the price paid to the subcontractor or the subcontractor.
(four) the turnover of the lending business is the balance of the loan interest MINUS the loan interest.
(5) The turnover of foreign exchange, securities and futures transactions is the balance after the selling price is deducted from the buying price.
(6) Other circumstances stipulated by the Ministry of Finance.
Verb (abbreviation of verb) tax preference for business tax
The Provisional Regulations of the People's Republic of China on Business Tax stipulates that the following items shall be exempted from business tax:
(1) Childcare services, marriage introduction and funeral services provided by nurseries, kindergartens, nursing homes and welfare institutions for the disabled;
(2) Labor services provided by individuals with disabilities;
(3) Medical services provided by hospitals, clinics and other medical institutions;
(4) Educational services provided by schools and other educational institutions, and services provided by students through work-study programs;
(five) agricultural mechanization, irrigation and drainage, pest control, plant protection, agriculture and animal husbandry insurance and related technical training business, poultry, livestock and aquatic animals feeding and disease prevention; (6) Ticket income for holding cultural activities in memorial halls, museums, cultural centers, art galleries, exhibition halls, painting and calligraphy institutes, libraries and cultural relics protection units, and ticket income for holding cultural and religious activities in religious places. In addition to the provisions of the preceding paragraph, the items of tax exemption and reduction of business tax shall be stipulated by the State Council. No region or department may stipulate tax exemption or reduction items.
Six, the business tax payment place and tax obligation time.
(1) the place where the business tax is paid
1. Taxpayers providing taxable services shall report and pay taxes to the competent tax authorities in the place where taxable services occur. Taxpayers engaged in transportation business shall declare and pay taxes to the competent tax authorities where their institutions are located.
2. Taxpayers who transfer the land use right shall declare and pay taxes to the competent tax authorities where the land is located. Taxpayers who transfer other intangible assets shall report and pay taxes to the competent tax authorities where their institutions are located.
3. Taxpayers selling real estate shall report and pay taxes to the competent tax authorities where the real estate is located.
(II) Time of occurrence of business tax obligation: The time of occurrence of business tax obligation is the day when the taxpayer receives the business income or obtains the evidence for claiming the business income.
Seven. Business tax declaration
The amount of tax payable by taxpayers shall be withheld by withholding agents and declared by taxpayers themselves.
Eight. The tax payment period of business tax payers is five days, ten days, fifteen days or one month respectively, and the specific tax payment period of taxpayers shall be approved by the competent tax authorities. Taxpayers who pay taxes in 1 month shall declare and pay taxes within 10 days from the date of expiration. The tax payment period of withholding agents shall be governed by these Provisions.
Value-added tax is a kind of turnover tax, which takes the value-added amount generated by the production and circulation of goods and the provision of services as the tax object. The so-called "value-added" refers to the difference between the taxpayer's income from selling products or providing services and the amount paid when purchasing goods and obtaining services in a certain period of time. It is the new value created by taxpayers in production and business activities, which is equivalent to the value created by living labor. From the point of view of final product consumption, the sum of the added value of each link from production to circulation is the value of final product. Because it is difficult to calculate the value-added tax in the specific economic operation, indirect calculation method is often used in the actual operation of calculating the value-added tax, that is, the sales of goods are taken as the tax basis, and the last tax paid is allowed to be deducted from the tax amount, so as to realize the principle of increasing the tax according to the value-added factors. According to the different scope of deduction, value-added tax can be divided into income-based value-added tax and production-based value-added tax. It is called "income-based" value-added tax, which allows the depreciation of purchased fixed assets to be deducted; What is not allowed to be deducted is called "production" value-added tax.
Advantages of implementing VAT:
First, it is conducive to implementing the principle of fair tax burden;
Second, it is conducive to the rationalization of production and operation structure;
Third, it is conducive to expanding international trade;
Fourth, it is conducive to the country's universal, timely and stable fiscal revenue.
I taxpayers of value-added tax Units and individuals that sell goods or provide processing, repair and replacement services and import goods within the territory of People's Republic of China (PRC) are taxpayers of value-added tax.
Two. Scope of VAT collection The scope of VAT collection includes: 1, goods; 2. Taxable services; 3. Imported goods.
Three. VAT rate VAT rate is divided into three grades: basic tax rate 17%, low tax rate 13%, and zero tax rate.
Four. The tax basis of value-added tax is the tax basis of taxpayers selling goods or providing taxable services, and the tax basis of imported goods is the prescribed taxable value composition.
Verb (abbreviation of verb) Calculation of VAT tax payable
1. Taxable amount of general taxpayers = current output tax-current input tax.
2. Taxable amount of small-scale taxpayers = including sharp sales ÷( 1+ collection rate) × collection rate.
3. Taxable amount of imported goods = (customs duty paid price+customs duty ten consumption tax) × tax rate.
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