Two, the general taxpayer refers to the annual value-added tax sales (that is, the annual taxable sales, all taxable sales in a calendar year) more than the standard set by the Ministry of Finance of small-scale taxpayers. The characteristic of ordinary taxpayers is that the input tax of value-added tax can be deducted from the output tax.
1. Ordinary taxpayers can easily do business with ordinary taxpayers. Usually, large companies are ordinary taxpayers, so business is easy to grow. VAT taxpayers 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 shall apply to the competent tax authorities for general taxpayer qualification. Taxpayers whose annual taxable sales do not 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, as well as newly opened taxpayers, may apply to the competent tax authorities for general taxpayer qualification.
2. Ordinary taxpayers have standardized financial, tax and management requirements, and have high requirements for financial personnel, which can reduce business risks and tax-related risks. General taxpayers are required to set up account books according to the unified national accounting system, conduct accounting according to legal and valid vouchers, and provide accurate tax payment information.
3. Ordinary taxpayers can get the VAT input ticket deduction, and the tax burden is reasonable. The business with low Mao Lijiao can also be done, and the business is easy to expand. On a small scale, the tax payable should be calculated according to the sales volume and VAT rate. At the same time, input tax shall not be deducted, and special VAT invoices shall not be used. The average taxpayer has an advantage.