Taxpayers, also known as taxpayers and "taxable subjects," are units and individuals directly responsible for tax obligations as stipulated in the tax law.

No matter what kind of tax the country levies, it must be borne by a certain taxpayer, otherwise it will not be regarded as a tax. Therefore, taxpayers are one of the basic elements of the tax system.

Every newly established company will always encounter this question: Should my company be registered as a small-scale taxpayer or a general taxpayer? Small-scale taxpayers and general taxpayers are determined based on the company's specific needs.

When the company is initially established and undergoing tax registration, the tax bureau will ask whether you are a small-scale or general taxpayer (judged from the company's business scope and future income).

At this time, you need to assess your company’s specific operating needs to determine whether to apply for general taxpayer status.

The reason why the threshold for general taxpayers is high is also based on the specific tax burden.

The difference between small-scale and general taxpayers: The basic tax rate for general taxpayers is 17%, and differential taxation is implemented. Output-input is the tax amount.

The seller can issue a "special value-added tax invoice" or a "general value-added tax invoice".

The "Special Value-Added Tax Invoice" issued by the seller can be certified and deducted within 180 days. General taxpayers also have tax rates of 5%, 6%, 11%, and 13%.

Small-scale taxpayers are subject to a 3% value-added tax rate.

The seller can only issue "ordinary VAT invoices" and collect the full amount (monthly tax-exclusive sales of 30,000 yuan, quarterly sales of 90,000 yuan are exempt from VAT), and the other party cannot deduct it.

Small-scale taxpayers cannot deduct input, but can only use it as a cost offset against their income tax payable.

When choosing a general taxpayer or a small-scale taxpayer, you should pay attention to the following points: Consider the corporate image. General taxpayers have a positive and positive effect on the image of the company, and have certain benefits for the company to develop customers.

Your customers, generally large corporate customers, require their suppliers to have general taxpayer qualifications so that their companies can deduct input tax. That is to say, if your customers want special VAT invoices, then you must be recognized as a general taxpayer.

Your supplier, a general taxpayer, can deduct the input tax. As long as the purchased raw materials and fixed assets have obtained legal bills, the input tax can be deducted.

Therefore, whether you choose to become a general taxpayer, first check whether your upstream can obtain input invoices and special value-added tax invoices. If you cannot obtain them, don't become a general taxpayer.

No matter what kind of enterprise you are, your corporate income tax must be settled and paid every year. If you do not obtain legal bills, the costs cannot be expensed. If you only have sales revenue without sales costs, the profit will be very high. The profit rate is 25%.

Enterprises that pay income tax cannot bear it! Therefore, when small-scale taxpayer enterprises consider the increase in expenditures for obtaining tickets, the comparison object must not only consider the difference in the value-added tax rate, but also the 25% corporate income tax rate.

Looking at the current preferential policies, small-scale taxpayers with monthly sales not exceeding 30,000 yuan and quarterly sales not exceeding 90,000 yuan are exempt from value-added tax, urban construction tax, education surcharge, and local education surcharge.

But as long as it exceeds 1 yuan, all taxes must be calculated.

General taxpayers are not exempted from value-added tax, education surcharge and local education surcharge, only water conservancy funds are exempted.

Therefore, at the beginning of the establishment of a company, you must carefully combine the above points to make a choice, consider the specific tax burden and policies, and choose a tax status that is suitable for your company. Only in this way can you effectively reduce the tax burden of the company and allow the company to develop beneficially.