1. Self-employed refers to individual workers who are engaged in industrial, commercial, construction, transportation, catering, service and other activities of China citizens within the scope permitted by law.
2. Units operated by self-employed households become self-employed, which refers to business units in which, except farmers, the means of production are owned by individual workers, based on individual labor, and the fruits of labor are owned and controlled by individual workers;
3. Small-scale taxpayers refer to value-added tax taxpayers whose annual sales are lower than the prescribed standards, their accounting is not perfect, and they cannot submit relevant tax information as required;
4. Incomplete accounting means that the output tax, input tax and tax payable of value-added tax cannot be accounted correctly.
What are the specific identification criteria for general taxpayers and small-scale taxpayers?
1. Taxpayers who produce goods or provide taxable services, or taxpayers who are mainly engaged in the wholesale and retail of goods, are small-scale taxpayers with annual taxable sales below 500,000 yuan, and ordinary taxpayers with annual taxable sales above 500,000 yuan;
2. Taxpayers of wholesale or retail goods are small-scale taxpayers with annual taxable sales of less than 800,000 yuan, and taxpayers with annual taxable sales of more than 800,000 yuan are general taxpayers;
3. Other individuals whose annual taxable sales exceed the standard of small-scale taxpayers shall pay taxes according to small-scale taxpayers; Non-enterprise units and enterprises with infrequent taxable activities may choose to pay taxes according to small-scale taxpayers.
"Interim Provisions on Statistical Classification of Economic Types" Article 7 Private economy refers to an economic type in which the means of production are privately owned by citizens and based on wage labor. Including all private enterprises, private partnerships and private limited liability companies registered in accordance with the Provisional Regulations on Private Enterprises in People's Republic of China (PRC).
Private enterprise refers to an enterprise invested and operated by one person, and the investor bears unlimited liability for the debts of the enterprise.
Private partnership refers to an enterprise in which two or more people jointly invest, operate and assume sole responsibility for their own profits and losses according to the agreement, and the investors are jointly and severally liable for the debts of the enterprise.
A private limited liability company refers to an enterprise in which investors are liable to the company with their capital contributions and the company is liable to the company's debts with all its assets.
To sum up, if you get a business license and don't apply to the Inland Revenue Department for general tax payment, you are a small-scale taxpayer. It is impossible to judge whether the business license is an ordinary taxpayer. There is only a copy of the national tax registration certificate. If it is a general taxpayer, it will be stamped with the seal of the general taxpayer.
Legal basis: According to the Administrative Measures on Qualification Recognition of General VAT Taxpayers (Order No.22 of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC)): "Article 3 A VAT taxpayer whose annual taxable sales exceed the standards for small-scale taxpayers stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China (hereinafter referred to as the taxpayer) shall apply to the competent tax authorities for qualification recognition of general taxpayers in addition to the provisions of Article 5 of these Measures.