Small scale taxpayers and general taxpayers refer to the tax payment methods of enterprises. There are great differences between them, including applicable tax rate, tax declaration cycle, input tax deduction, etc.

First of all, small-scale taxpayers refer to enterprises whose sales volume does not exceed 5 million yuan, and the tax rate is 3%. While general taxpayers have no restrictions on sales, they apply different tax rates according to different industries and commodities, and the tax rates are generally between 6% and 17%. The tax rate of ordinary taxpayers is higher than that of small-scale taxpayers, but ordinary taxpayers can enjoy the preferential policy of input tax deduction, while small-scale taxpayers cannot.

Secondly, the tax declaration cycle of small-scale taxpayers is monthly, while that of ordinary taxpayers is quarterly. Monthly declaration can reduce the financial pressure of enterprises, but it also requires more frequent tax declaration. Quarterly filing can reduce the number of tax returns, but it also takes longer to complete tax returns.

Finally, small-scale taxpayers cannot enjoy the preferential policy of input tax deduction, but from April 1, 2022, small-scale taxpayers can be fully exempt from VAT when issuing ordinary invoices, which is a relatively large preference for small-scale taxpayers. The general taxpayer can enjoy the preferential policy of input tax deduction, and can deduct the value-added tax on goods or services purchased as input tax to reduce the actual amount of tax payment.

In short, the choice of small-scale taxpayers or general taxpayers needs to be determined according to the main business and business needs of the enterprise. If the sales volume of the enterprise is not high and the input tax is less, it may be more suitable to choose small-scale taxpayers. If the enterprise's sales volume is high and the input tax is high, it may be more suitable to choose general taxpayers. At the same time, enterprises need to make timely adjustments according to relevant policy changes to minimize the tax burden and improve economic efficiency.