Whether The General Taxpayer Should Be Selected After The Camp Is Changed Or Increased?

Recently, the Ministry of Finance and the State Administration of Taxation issued a "all round"

The announcement of VAT pilot reform (fiscal and taxation [2016]36) has finally come to the end.

However, in the face of the new policy, we need a process of digestion and absorption, especially for the four industries that are newly incorporated.

Someone asked: we are a small company mainly in the construction industry, and we have a small shop with retail building materials accessories.

Now paying the business tax and paying the value-added tax on the retail part are the small-scale taxpayers of value-added tax.

The content of this problem is relatively large, and there are many possibilities involved in specific situations. It is difficult to have a clear answer. It is necessary to measure and plan according to the specific circumstances of the enterprise.

Although the specific implementation plan of the camp has been introduced, but because the market has a pitional period for the adjustment of the camp to increase, it will be difficult to grasp the impact of the follow-up. Therefore, it is necessary to have specific operational data and the actual market situation faced by the enterprises, so that we can make accurate predictions.

But there are several points that can be made clear:

Whether or not it is necessary to register a general taxpayer with the tax authorities after the change of the camp is clearly stipulated: taxpayers who meet the general taxpayer's conditions should register the general taxpayer's qualification with the competent tax authorities.

Should be registered and not registered, in accordance with the prescribed time limit is not corrected in time, according to the applicable tax rate of value-added tax, and shall not deduct the input tax.

However, in compliance with the prescribed conditions, it is not necessary to register as a general taxpayer if the criteria are met. The taxpayer may choose to pay taxes according to the general taxpayer, or the small-scale taxpayers.

According to the regulations, the standard of general taxpayers of value-added tax refers to the total sales exceeding 12 consecutive months.

The specific criteria are: taxpayers who engage in the production of goods or provide taxable services, and the taxpayers who sell goods or provide taxable services, and also engage in wholesale or retail of goods, have 500 thousand yuan in sales revenue. Taxpayers in wholesale or retail businesses receive 800 thousand yuan in business and 5 million yuan in taxable services.

Two, a small taxpayer eligible for registration can be registered as a general taxpayer.

The annual taxable sales amount does not exceed the standard of the general taxpayer. As long as the accounting is sound enough to provide accurate tax information and meets the requirements of relevant regulations, it can also be registered as a general taxpayer of value-added tax.

1. Reference basis of tax rate.

When considering whether to choose to pay taxes according to the general taxpayer, the main consideration is the proportion of the input tax, which means the negative rate of value-added tax.

This can be compared by simulating the tax rate and the rate of levy: if the tax rate is greater than the levy rate, the natural selection of small-scale taxpayers is more cost-effective; otherwise, if the tax rate is less than the levy rate, the natural selection of general taxpayers is more cost-effective.

Tax rate = (sales x tax rate - input tax) sales volume x 100%

Of course, if we need more detailed calculation, we should consider the different effects of tax collection rate and tax rate on the separation of price and tax, but relatively speaking, this effect is relatively small.

2, we need to consider our industry characteristics.

If it belongs to the life service industry such as catering, entertainment and so on, from the perspective of the safety of value-added tax and the terminal consumption, many business projects, even if the consumers are general taxpayers of value-added tax, may not be allowed to deduct the VAT invoices. That is, if you are issuing VAT invoices, there is no difference to consumers, so you only need to consider the comparison of tax rates.

3, we need to consider our clients.

If your business project belongs to the scope of VAT deduction, you need to consider the positioning of your own business market: if you are not prepared to become bigger and do not want to sell to the general taxpayer of value-added tax, you can consider choosing a small taxpayer; if you want to be bigger and sell the target as a general taxpayer business, then you need to choose a general taxpayer; if the sales target is basically a general taxpayer of value-added tax and is a deductible item, the client will be required to obtain VAT credentials unless the price discount is made.

In short, if some enterprises meet the standards and do not conform to the conditions of choosing small-scale taxpayers, some enterprises will be required to register with the competent tax authorities as general taxpayers in a timely manner, and obtain legally valid credentials as soon as possible in accordance with the regulations.

For the enterprises that have the option, we need to consider carefully and make a comprehensive consideration of market positioning to decide whether to choose the general taxpayer.

For more information, please pay attention to the world clothing shoes and hats and Internet cafes.