A: Materials purchased by the catering industry rarely get special VAT invoices. If you apply for a general taxpayer, but can't get a special ticket, you can't deduct it.

You have to pay tax on special tickets, but without the deduction, the tax rate will increase.

If it is small-scale, as long as the income is taxed at the tax rate, the tax burden is relatively low.

Moreover, national small enterprises also have preferential tax policies, which are exempt from value-added tax for less than 90,000 in a quarter and fully taxed for less than 90,000 in a quarter.

Individual income tax is levied by self-employed, and the relevant provisions are as follows:

Individual industrial and commercial households with a monthly business volume of less than 20,000 yuan have a personal income tax rate of 0%; If the approved monthly business amount is between 20,000 yuan (inclusive) and 50,000 yuan, individual income tax will be levied at the approved tax rate of 0.6% for the part exceeding 20,000 yuan; If the approved monthly business amount is between 50,000 yuan (inclusive) and 654.38+10,000 yuan, individual income tax will be levied at the approved levy rate of 1% for the part exceeding 20,000 yuan; If the monthly approved turnover exceeds 6,543,800 yuan (inclusive), individual income tax will be levied at the approved levy rate of 654.38+ 0.8% for the part exceeding 20,000 yuan.

For individual industrial and commercial households whose approved monthly turnover has not reached the business tax threshold, the purchase of tax control devices will no longer be approved, and quota invoice will be used uniformly. Those who have purchased tax control devices can continue to use them.

What is the difference between individual industrial and commercial households and small-scale taxpayers?

A: These are two different concepts.

1. VAT taxpayers are divided into general taxpayers and small-scale taxpayers according to the conditions stipulated in the tax law. Simply put, a small-scale taxpayer is a person who can only issue ordinary invoices but not special invoices. Small-scale taxpayers can only pay 3% value-added tax, and ordinary taxpayers can deduct the input tax, but small-scale taxpayers cannot deduct the input tax.

2. Individual industrial and commercial households are business organizations and have nothing to do with the identification of ordinary taxpayers or small-scale taxpayers, because in terms of tax nature, they can be both VAT taxpayers and business tax taxpayers.

Which is better for restaurants to be self-employed or small-scale taxpayers? The editor of Dried Vegetables explained the difference between self-employed and small-scale taxpayers. I believe that after reading the editor's explanation, you have understood what kind of taxpayer the restaurant belongs to. For small-scale taxpayers, the state has preferential policies, and the scale and profit of restaurants may be uncertain. It is best to apply for tax declaration in accordance with national preferential policies.