Second:
First, the difference between ordinary taxpayers and small-scale taxpayers in accounting treatment:
(1) When selling goods, the tax rates are different.
1, small-scale taxpayer:
Debit: bank deposit (or accounts receivable)
Loan: income from main business
Loan: Taxes payable-VAT payable
2. General taxpayer:
Debit: bank deposit (or accounts receivable)
Loan: income from main business
Loan: Taxes payable-VAT payable (output tax)
(2) When purchasing goods, if the other party issues a VAT invoice, they are handled differently.
1, the general taxpayer is treated as follows
Borrow inventory goods, etc.
Loan tax payable-VAT payable (input tax)
Lend bank deposits, etc.
2. Small-scale taxpayers are
Borrow inventory goods, etc.
Lend bank deposits, etc.
Small-scale taxpayers cannot deduct input tax.
Second, the identification conditions are different:
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 recognized as general taxpayers, and those with annual sales of less than 6,543,800 yuan are small-scale; 2) Mainly engaged in the wholesale and retail of goods: those with annual sales of more than 6,543,800+0.8 million can be recognized as general taxpayers, and those with annual sales of less than 6,543,800+0.8 million are small-scale. 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.
Three, the difference between tax management 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.
Four, the tax rate is different from the 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: small-scale businesses are taxed at the rate of 3%.