Adjustment Of Input Tax To Avoid Tax Planning

Tax Avoidance Planning For Small Scale Taxpayers

Taxpayers who do not meet the requirements of the general taxpayer are identified as small-scale taxpayers by the competent tax authorities. Small scale taxpayers shall sell the goods or taxable services, calculate the tax payable according to the sales volume and the collection rate of 6%, and do not deduct the input tax. The differential treatment of VAT to the general taxpayer and the small-scale taxpayer provides the possibility for small-scale taxpayers and ordinary taxpayers to avoid tax p