Advantages And Disadvantages Of General Taxpayers And Small Taxpayers

< p > when some enterprises were established, they volunteered to become < a href= "http://sjfzxm.com/news/index_cj.as" > general taxpayer < /a >. While some enterprises tried every possible means to avoid becoming a general taxpayer, then what is the best taxpayer for the VAT taxpayers and the VAT taxpayers? < /p >

< p > is it a general taxpayer, or a "a href=" http://sjfzxm.com//business/ "smaller taxpayer" /a?

At one time, when the general taxpayer was handled for the enterprise, the tax inspector inspecting the factory, we also discussed the problem and got the same opinion.

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< p > from the legislative point of view, the general taxpayer is more able to enjoy substantial concessions. What is the good of it? I have summarized the following points: < /p >

< p > 1, the general taxpayer can deduct the input tax, purchase raw materials and fixed assets, so long as we have obtained the qualified bills, we can deduct them; < /p >

< p > 2, the general taxpayer can export tax rebate, not only tax exemption, but also return the value-added tax of purchase link; < /p >

< p > 3, business with major customers must have the general taxpayer qualification; < /p >

< p > 4, the general taxpayer has a positive and positive effect on the image of an enterprise.

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There is a hypothetical premise for the above P advantages, that is, your purchase channel can provide a VAT invoice for compliance.

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< p > small taxpayers, if the customer votes, only pay 3 points of VAT, if the general taxpayer, if the customer votes, that is 17 points, because there is nothing to deduct.

Notice that I only mentioned VAT here. Is that a small taxpayer who can not claim regular bills? Of course not! And the corporate income tax.

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< p > annual corporate income tax settlement, if there is no legal bill, then the cost can not be included. Only the sales revenue does not have the cost of sales, then the profit will be very high. According to the profit 25%, the income tax is indissoluble. Therefore, the small scale taxpayers enterprises will not only have the VAT less than a href= "http://sjfzxm.com/news/index_c.asp" > tax rate < /a >, but also have the corporate income tax rate of 25% when considering the increase of invoice receipts.

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< p > conclusion: if you are not a self-employed businessman and set up a corporate system, the general taxpayer is definitely better than the small taxpayer.

Both in terms of substantive interests and from the perspective of enterprise development, this is true.

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