Therefore, it is necessary to pay value-added tax for operating books and stationery. Laid-off workers who engage in self-employment with re-employment concession cards have no preferential policies for value-added tax and cannot be exempted from value-added tax. This fee can be exempted when handling tax registration at the national tax office.
VAT taxpayers are divided into small-scale taxpayers and general taxpayers.
Standard for small-scale taxpayers: 1. Taxpayers engaged in the production of goods or providing taxable services, and taxpayers whose main business is the production of goods or providing taxable services, concurrently engaged in the wholesale or retail of goods, and whose annual VAT sales are below 1 10,000 yuan; 2. Taxpayers engaged in the wholesale or retail of goods have an annual taxable sales of less than 6.5438+0.8 million yuan.
General taxpayer standard: enterprises whose annual value-added tax sales exceed the small-scale taxpayer standard stipulated by the Ministry of Finance.
The difference between small-scale taxpayers and ordinary taxpayers: 1, the calculation method of value-added tax is different; 2. General taxpayers can use special VAT invoices, which is an important point (why? Learn some knowledge of value-added tax and you will understand.
Small-scale taxpayers and ordinary taxpayers have nothing to do with the collection and exemption of VAT.