1, different definitions

(1). Small-scale taxpayers refer to VAT taxpayers whose annual sales are below the prescribed standards, and their accounting is not perfect, so they cannot submit relevant tax information as required. The so-called imperfect accounting means that the taxable amount of output tax, input tax and value-added tax cannot be calculated correctly.

② General taxpayers refer to enterprises and business units whose annual VAT sales exceed the standard of small-scale taxpayers stipulated by the Ministry of Finance. The characteristic of ordinary taxpayers is that the input tax of value-added tax can be deducted from the output tax.

2. Different identification conditions

① Mainly engaged in the wholesale and retail of goods: those with annual sales of more than 6.5438+0.8 million can be identified as general taxpayers, and those with annual sales of less than 6.5438+0.8 million are small-scale taxpayers. Small-scale taxpayers are those whose annual sales of industrial enterprises are below 6,543,800+and those of commodity circulation enterprises are below 6,543,800+. On the contrary, it is the general taxpayer.

② Those mainly engaged in production or providing taxable services (especially processing, repair and replacement services): those with annual sales of more than 6,543,800 yuan can be identified as general taxpayers, and those with annual sales of less than 6,543,800 yuan are small-scale taxpayers.

3. Different tax rates

① General taxpayer: the basic tax rate is 17%, and 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; After the camp reform, the value-added tax rates of 6% (service industry) and 1 1% (transportation industry) are increased, and the tax rate of 17% is applicable to the camp reform of movable property leasing, which can be deducted.

② Small-scale taxpayers: 3% is uniformly applicable and cannot be deducted.

Tax payment methods of general taxpayers and small-scale taxpayers:

1. For design services, the general taxpayer's VAT rate is 6% and the small-scale taxpayer's VAT rate is 3%. Please calculate and pay VAT according to the applicable tax rate.

2. According to the provisions of Annex/KLOC-0 of the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Comprehensively Promoting the Pilot Reform of Business Tax to VAT (Caishui [20 1 6] No.36), the following input tax is allowed to be deducted from the output tax.

(1), the value-added tax indicated on the special VAT invoice (including the unified invoice for tax-controlled motor vehicle sales, the same below) obtained from the seller.

(2) The value-added tax indicated in the special payment book for customs import value-added tax obtained from the customs.

(3) For purchasing agricultural products, in addition to obtaining the special VAT invoice or the special payment letter for customs import VAT, the input tax shall be calculated according to the purchase price of agricultural products indicated on the purchase invoice or sales invoice and the deduction rate of 65,438+03%. The formula is: input tax = input price × deduction rate.

The purchase price refers to the price indicated on the purchase invoice or sales invoice of agricultural products purchased by taxpayers and the tobacco tax paid in accordance with the regulations. The purchase of agricultural products, in accordance with the "agricultural products VAT input tax deduction pilot implementation measures" to deduct the input tax except.

(4) Value-added tax indicated on the tax payment certificate obtained from the tax authorities or withholding agents for purchasing labor services, intangible assets or real estate from overseas units or individuals.

The input tax of the following items shall not be deducted from the output tax:

(1), goods purchased, processing, repair and replacement services, services, intangible assets and real estate used for simple taxation items, items exempted from value-added tax, collective welfare or personal consumption. The fixed assets, intangible assets and real estate involved only refer to the fixed assets, intangible assets (excluding other equity intangible assets) and real estate dedicated to the above projects. Taxpayers' social and entertainment consumption belongs to personal consumption.

(2), abnormal loss of purchased goods, and related processing, repair and replacement services and transportation services.

(3) Goods purchased (excluding fixed assets), processing and repair services and transportation services consumed by products in process and finished products with abnormal losses.

(4) Abnormal loss of real estate, and real estate consumption of purchased goods, design services and construction services.

(5) Goods purchased, design services and construction services consumed by abnormal losses of real estate projects under construction. Taxpayers' newly built, rebuilt, expanded, repaired and renovated real estates are all real estate projects under construction.

(6) purchased passenger services, loan services, catering services, daily services for residents and entertainment services.

(seven) other circumstances stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China. The goods mentioned in Items (4) and (5) of this article refer to materials and equipment that constitute real estate entities, including building decoration materials and water supply and drainage, heating, sanitation, ventilation, lighting, communication, gas, fire protection, central air conditioning, elevators, electrical and intelligent building equipment and supporting facilities.

Therefore, the business tax is changed to value-added tax. General taxpayers who purchase goods and accept taxable services within the allowable deduction range and obtain legal tax deduction certificates can deduct the input tax. Those who use or fail to obtain legal tax deduction certificates within the above-mentioned non-deductible range are not deductible.