Different types of registered companies will have different treatment policies, and sometimes the treatment policies will be very different. Therefore, when you register a company, you must understand the policies that different types of companies enjoy, because every company is concerned about money issues. The second brother of the enterprise will tell you the difference between small-scale taxpayers and ordinary taxpayers in tax rates:
1、 Differences in tax rates
The collection rate of small-scale VAT is 3% , 2%, 5% (2+3=5) Most enterprises apply the 3% levy rate. Taxable income=current sales amount * collection rate
The tax rate of general VAT taxpayer is 6% 10%, 16% (6+10=16) Current tax payable=current output tax - current input tax=sales amount * tax rate - purchase amount * tax rate
2、 Difference in tax declaration
Small scale: VAT, corporate income tax, cultural construction fee, consumption tax, etc. of the state tax are all declared quarterly. （ one March, April, July and October are collectively referred to as the Great March Period)
Quarterly declaration of additional tax of local tax and declaration of individual income tax every month
General person: VAT, cultural construction fee and consumption tax of the state tax are all declared on a monthly basis, and only enterprise income tax is declared on a quarterly basis.
The surtax and individual income tax of local tax are declared monthly
Note: The enterprise income tax is not all in the national tax. It depends on whether the tax office approves the national tax or local tax for the enterprise.
3、 The difference on invoicing
For small-scale enterprises, only the general ticket can be issued but not the special ticket can be approved (except for the construction industry, the authentication and consulting industry, and the accommodation industry. Of course, these three industries should also meet the national monthly sales of more than three Other small-scale enterprises can apply for issuing special VAT invoices on the national tax website with One Pass, and then go to the national tax hall to collect the invoices.
Ordinary people can issue both special tickets and general tickets.
For general VAT taxpayers, the VAT special invoice can directly deduct the input tax. It can also be understood that the tax rate of general taxpayers is high after all, and it is a national benefit to deduct the input tax. But for small-scale taxpayers, special tickets cannot be deducted. If you are a small-scale enterprise, don't let the other side issue too many special tickets.
Understanding industrial and commercial knowledge is also helpful to the company's operation, such as saving money and enjoying local preferential policies.
