1, the difference between them:
Small-scale taxpayers who meet the annual sales standard of VAT or have sound accounting may apply for re-registration as general taxpayers;
Once registered as a general taxpayer, it may not be converted into a small-scale taxpayer.
2, the difference between the use of invoices:
Small-scale taxpayers cannot issue special invoices for value-added tax, but can only use ordinary invoices. (If the other party asks for a VAT invoice, it needs to go to the tax bureau to issue a 3% VAT invoice).
Ordinary taxpayers can not only issue VAT invoices, but also issue ordinary invoices, and the special VAT invoices obtained can also be used for deduction.
3, tax policy differences:
Small-scale taxpayers whose monthly sales do not exceed 654.38+10,000 yuan or whose quarterly sales do not exceed 300,000 yuan do not need to pay taxes, but only need to declare.
Ordinary taxpayers need to pay taxes in accordance with the corresponding business tax regulations.
4, the difference between tax rates:
The collection rate of value-added tax for small-scale taxpayers is generally 3%, and that for special industries is 5% (such as real estate sales and labor dispatch). ).
There are four grades of VAT for general taxpayers: 13%, 9% and 6%.
0, according to different industries to divide the gear.
5. Different ways to declare and pay taxes.
Small-scale taxpayers declare quarterly.
General taxpayers declare on a monthly basis.
Second, what are the advantages and disadvantages of both?
1, the advantage of ordinary taxpayers lies in the standardized requirements of fiscal and taxation management, which has certain advantages in the company's profits and competitiveness, and is the first choice for most enterprises to cooperate. Many cooperative enterprises need the other party to issue 17% VAT invoice, so that ordinary taxpayers can meet the needs of customers and play a great role in expanding business and sales.
The disadvantage of ordinary taxpayers is that the corresponding operating costs are relatively high due to strict management requirements. The link of tax filing is more complicated. The higher your gross profit, the more taxes you pay.
2. The advantage of small-scale taxpayers is that they can take advantage of tax burden to gain competitive advantage. Because of the low tax rate, they may want to make appropriate concessions on the pricing of goods or services, so as to gain a competitive advantage in price.
Tax filing is both flexible and beneficial. For example, if the income in March exceeds 6,543,800 yuan, but it is less than 300,000 yuan in the quarter of 654,38+0, if the tax declaration is made quarterly, there is no need to pay taxes in March.
The disadvantage of small-scale taxpayers is that they can only issue ordinary invoices and cannot meet the needs of enterprises for VAT invoices, which is one of the reasons why some large enterprises are unwilling to cooperate with small-scale taxpayers.
In short, ordinary taxpayers and small-scale taxpayers have their own characteristics. How to choose when registering an enterprise still depends on the strategic positioning, development goals, scale, business needs and tax burden level of its own enterprise, combined with market factors and its own conditions to make a correct choice.
Yao Zheng Finance and Taxation Bureau is a formal institution approved by the Industrial and Commercial Bureau. Over the years, with numerous channels and strong strength, it has been well received by our customers. Our company provides industrial and commercial registration, industrial and commercial change, cancellation, transfer, general taxpayer application, agency bookkeeping, financial services, various audits, asset evaluation, capital verification, trademark patents, various licenses (food business, Internet, ISP, labor dispatch, human resources, etc.).