retail is a business. . Pay business tax! ! First: Taxes involved by commercial enterprises: value-added tax, urban construction tax, education surcharge, personal income tax, property tax, land use tax, stamp duty, income tax, etc.

second:

first, the differences between ordinary taxpayers and small-scale taxpayers in accounting treatment:

(a) when selling goods, the tax rates adopted are different.

1. Small-scale taxpayer:

Borrow: bank deposit (or accounts receivable)

Loan: main business income

Loan: tax payable-value-added tax payable

2. General taxpayer:

Borrow: bank deposit (or accounts receivable)

Loan: main business income

There are differences between the two treatments

1. Ordinary taxpayers treat it as

borrowing inventory goods, etc.

borrowing tax payable-payable value-added tax (input tax)

lending bank deposits, etc.

2. Small-scale taxpayers can't deduct input tax for

borrowing inventory goods, etc.

Second, the recognition conditions are different:

Those mainly engaged in the production or provision of taxable services (especially processing, repair and replacement services): those with annual sales of more than RMB 1 million can be recognized as general taxpayers, and those below RMB 1 million are small-scale; 2) Mainly engaged in the wholesale and retail of goods: those with annual sales of more than 1.8 million can be identified as general taxpayers, and those below 1.8 million are small-scale. If the annual sales of industrial enterprises are below 1 million, and the annual sales of commodity circulation enterprises are below 1.8 million, they belong to small-scale taxpayers; On the contrary, it is a general taxpayer.

III. Differences in tax administration regulations:

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.

4. The tax rate is different from the collection rate:

1) General taxpayer: the basic tax rate is 17%. The tax law also lists five types of goods that are suitable for the low tax rate of 13%, and several special businesses are collected by simple methods (refer to small scale). There are also zero-tax taxable services and goods.

2) small scale: commercial small scale is levied at 3%.