1) General taxpayer: Special VAT invoices can be issued for selling goods or providing taxable services; The purchase of goods or taxable services can be deducted as the current input tax; The calculation method is output minus input.
2) Small scale: only ordinary invoices can be used; The purchase of goods or taxable services cannot be deducted even if a special VAT invoice is obtained; The calculation method is sales × collection rate.
Three. Tax rate and collection rate:
1) general taxpayer: basic tax rate 17%. The tax law also lists five types of goods with low tax rate of 13%, and several special businesses are collected by simple methods (refer to small scale). There are also taxable services and goods with zero tax rate.
2) Small-scale: the small-scale commercial levy rate is 4%; Enterprises believe that small scale is 6%
What is the general taxpayer, and what are the criteria for determining the general taxpayer of VAT?
General taxpayers refer to enterprises and business units (hereinafter referred to as enterprises) whose annual sales of value-added tax (hereinafter referred to as annual taxable sales, including all taxable sales in a calendar year) exceed the standard of small-scale taxpayers stipulated in the detailed rules for the implementation of the Provisional Regulations on Value-added Tax.
The following taxpayers are not ordinary taxpayers:
1. Enterprises whose annual taxable sales do not exceed the standard of small-scale taxpayers (hereinafter referred to as small-scale enterprises).
2. individuals.
3. Non-enterprise units.
4. Enterprises with infrequent VAT payment.
(2) Measures for the determination of general taxpayers
The general taxpayer of value-added tax must go through the identification formalities with the tax authorities in order to obtain legal qualification. To this end, 1994 State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) has specially formulated and implemented the measures for the determination of general taxpayers of value-added tax, which stipulates:
1. All general taxpayers of value-added tax (hereinafter referred to as general taxpayers) shall apply to the competent tax authorities where their enterprises are located for general taxpayer identification procedures in accordance with these Measures.
If the general taxpayer's head office is not located in the same county (city), it shall apply to the competent tax authorities where its institution is located for the identification procedures of general taxpayers.
2. When an enterprise applies for the general taxpayer identification procedures, it shall submit an application report and provide the following relevant documents and materials:
Business license;
(2) Relevant contracts, articles of association and agreements;
(3) bank account number certificate;
(4) Other relevant documents and materials required by the tax authorities.
The contents of the documents and materials listed in Item (4) of the preceding paragraph shall be determined by the provincial tax authorities.
1, different tax rates, small-scale 6% or 4%, general taxpayers 17%.
The input tax of general taxpayers can be deducted, but the input tax of small-scale taxpayers cannot be deducted.
General taxpayers can issue special VAT invoices, but small-scale taxpayers cannot issue special VAT invoices!
What is a general taxpayer and a general VAT taxpayer?
Taxpayer: The annual sales of productive enterprises are above 500,000.
The annual sales of commercial enterprises are above 800,000.
Applicable tax rates: 17% and 13% (special application).
Small-scale taxpayer: The annual sales of productive enterprises are below 500,000.
The annual sales of commercial enterprises are below 800,000.
Applicable tax rates: the production tax rate is 6% and the commercial tax rate is 3%.
VAT invoices cannot be issued on a small scale.
What are the business scopes of ordinary taxpayers? ?
Question 2: What is the business scope with the VAT rate of 13%? Commodities subject to the low tax rate of 13% are:
1. Grain and edible vegetable oil
2 residents heating, air conditioning, hot gas, gas, liquefied petroleum gas, natural gas, biogas, coal products;
3. Books, newspapers and magazines;
4. Feed, chemical fertilizer, pesticide, agricultural machinery (whole machine) and agricultural film;
5. Other goods specified by the State Council. Such as agricultural products (referring to all kinds of primary products of animals and plants), metallic minerals (referring to colored and black raw ores, mineral processing and coal) and nonmetallic minerals.
Question 3: What are the business scopes of financial consulting companies? A: Generally speaking, the business scope of financial consulting companies includes: 1. Acting as bookkeeping and financial consultant; 2. Tax agency and tax consultation; 3. Acting as an agent for capital verification, auditing and tax declaration; 4. Annual inspection of agency license; 5. Acting for industrial and commercial registration; 6. Registration of agency trademarks and goodwill; 7. Agency contract; 8. Training financial personnel; 9. Other enterprise management consulting and information consulting. Of course, some contents can be added according to the actual situation, but it should be noted that some business projects need to be approved by * * * *.
Question 4: What should I fill in the business scope of Finance and Taxation Consulting Service Co., Ltd.? Enterprise financial management consulting, accounting service (accounting), enterprise management consulting.
Question 5: What is the relationship between enterprise name, business scope and tax? There is almost no necessary relationship between enterprise name and tax. At most, you can roughly see what it is and what it is mainly engaged in.
The business scope is wide, and tax registration involves more taxes and tax rates. But it does not mean that the tax base and tax rate will be high. Under the condition of constant tax rate, the main taxes are directly proportional to the business volume (income). The more business income you make, the higher the tax you pay.
Paying taxes depends on whether you actually have tax business, that is, what taxes will you pay after you do business. You don't need to pay taxes if you have a business scope but don't actually do it.
Registered as a cultural communication company, mainly paying business tax. Exhibition and the like belong to the service category, and business tax should also be paid.
Question 6: What is the relationship between business scope and tax? What is different business scope and different tax rates? Here refers to the large industries that pay business tax, such as construction, transportation, service, entertainment, etc., with different tax rates.
You belong to the retail service industry, and the amount of tax payment is related to the amount of your business income, not the content of your business scope. You don't have to worry!
Question 7: What is the business scope of national tax and local tax? Scope of national tax collection: value-added tax, consumption tax and enterprise income tax (foreign-invested enterprises, foreign enterprises and domestic enterprises established after 2002 1).
The scope of invoicing by national tax agency: first, goods sales, Sichuan goods transactions, and VAT invoice processing; Second, import goods, but also issue VAT invoices; The third is to provide processing, repair and repair services, and to issue VAT invoices to those entrusted with processing and repairing goods.
Local tax collection scope: business tax, urban construction tax, education surcharge, local education surcharge, special fund for water conservancy construction, stamp duty, urban land use tax, property tax, urban real estate tax, travel tax, land value-added tax, resource tax, tobacco tax, personal income tax, enterprise income tax (domestic-funded enterprises established before June 65438 +2002 10) and
Scope of local tax invoicing: Except for national tax invoicing, all invoices are invoiced by local tax invoicing, covering a wide range, including transportation, construction engineering, finance and insurance, post and telecommunications, culture and sports, entertainment, service industry, transfer of intangible assets and sales of real estate. Among them, the service industry is the most extensive, including agency, hotel, catering, tourism, warehousing, leasing, advertising, and other service industries (consulting, bathing, design, typing).
Question 8: Is the company's foreign exchange and local tax based on the business scope in the business license or the business scope in the tax registration certificate? The tax registration certificate issued by the tax bureau is based on the business scope in the business license, which means that the business scope in the two certificates is the same. Therefore, if the business scope is changed, the business scope in the business license must be changed first, and the tax registration certificate must be changed within 30 days after the change of business manufacturing. Advertising production, animation design and production, domestic general economic and trade, these really should belong to the IRS. I want to know why you must correct it. Aren't you going to do this?
Question 9: Can VAT invoices be used for all businesses within the business scope?
1. According to Article 1 of the Provisional Regulations on Value-added Tax, units and individuals that sell goods or provide processing, repair and replacement services and import goods within the territory of People's Republic of China (PRC) are taxpayers of value-added tax and shall pay value-added tax in accordance with these regulations.
2. If the business within the business scope of the enterprise belongs to the service industry and does not belong to the taxable scope of value-added tax, the business tax invoice of local tax shall be purchased from the local tax bureau.
3. If the company's main business belongs to the scope of paying value-added tax, but it has been engaged in the service industry for a long time, and it is beyond the scope of business, it is suggested that the relevant personnel of the company should go to the Industrial and Commercial Bureau to handle additional business (change the business scope) in time, and then go through the formalities for changing the tax registration certificate.
Question 10: Is the business scope related to the tax rate? For example, small-scale taxpayers in Gong Wei, the business scope is building materials, and the tax rate is 3%; If my business scope is concrete pump fittings! The tax rate is still 3%.