Below, I will summarize and review what I shared:

First of all, from the tax point of view, the suppliers of general VAT taxpayers purchasing taxable goods are mainly divided into three categories:

1. General taxpayers who can issue special VAT invoices;

2. Small-scale taxpayers who can issue special VAT invoices by the tax authorities;

3. Taxpayers who can only issue ordinary invoices.

Because small-scale taxpayers cannot issue special VAT invoices for selling goods, they can only issue special VAT invoices with a tax rate of 3% on behalf of the tax authorities. Therefore, it is difficult or only a small amount of input tax can be deducted for goods purchased by enterprises from small-scale taxpayers. Therefore, many ordinary taxpayers are usually one-sided when choosing suppliers: they always choose ordinary VAT taxpayers or people with low quotations as their own suppliers. So today, let's share with you the main aspects that our enterprise should consider and make choices.

Share a case with you and analyze it from the data:

As can be seen from the above analysis process, if the minimum amount paid in the procurement process is the selection standard, scheme 3 should be selected; However, if you choose the criterion of maximizing profits, you should choose the second scheme.

For investors, the purpose of investing in enterprises is not to pay the least tax or spend the least money, but to maximize profits. Therefore, the criteria for selecting suppliers should be the actual income of the enterprise, not just the price and the deductible input tax. According to this standard, enterprises should choose the second scheme.

Therefore, when selecting suppliers, enterprises should not judge the purchasing economy only from the invoice type or quotation, but also comprehensively calculate the tax rate and related policies. The calculation method can refer to the PPT above.

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