VAT taxpayers are divided into general taxpayers and small-scale taxpayers. These two types of taxpayers have different tax calculation methods, applicable tax rates ( collection rate ) and management methods, as well as different tax preferential policies. For general taxpayers, the tax calculation methods of deducting tax by invoice, calculating tax deduction, and verifying tax deduction shall be implemented; for small-scale taxpayers, simple tax calculation methods and collection management methods shall be prescribed.
The basic criteria for the division of general taxpayers and small-scale taxpayers are the size of the taxpayer’s business scale (annual sales) and the accounting level (qualification conditions) of the taxpayer.
1.Basic qualification registration standard-amount standard of sales scale
Value-added tax taxpayerYearly taxable salesIf it exceeds the standard for small-scale taxpayer prescribed by the Ministry of Finance and the State Administration of Taxation (referred to as the prescribed standard), unless otherwise specified Except for the taxpayer, the general taxpayer registration shall be carried out with the competent tax authority in the place where the institution is located.
-year taxable sales standard: VAT The standard for small-scale taxpayers is the annual VAT sales 5 million and below .
[Minefield 1] The invoice amount reaching 5 million within 1 year is considered as a general taxpayer The accumulated VAT payable for the period. Sales are not equal to the billing amount; not more than 5 million, can be equal to 5 million.
【Minefield 2】The scope of annual taxable sales only refers to invoiced sales Tax invoiced and uninvoiced sales, including tax declaration sales, audited sales, tax assessment adjusted sales.
【Minefield 3】For taxpayers who sell services, intangible assets or real estate with deduction items , their annual taxable sales are calculated based on the sales before deductions.
Correct solution: Calculated in full, that is: Calculated without deducting the previous sales.
Note 1: : "Sales for tax declaration" refers to all taxable sales of VAT declared by taxpayers, including tax-exempt sales and sales invoiced by tax authorities.
Note 2 : "Sales from audit and supplementation" and "Sales from tax assessment and adjustment" are included in the sales of the month (or quarter) for the tax declaration and are not included in the sales for the period in which the tax is paid.
Note 3 : Incidental sales of intangible assets and real estate transfers by taxpayers are not included in annual taxable sales.
2. Eligibility conditions (accounting level)
Years of taxable sales that cannot meet the prescribed standards but meet the qualifications can also be registered as general VAT taxpayers. Eligibility requirements currently stipulated: be able to set up account books in accordance with the national unified accounting system regulations, calculate according to legal and valid vouchers, and be able to accurately provide tax data.
That is, small-scale taxpayers can be registered as general value-added tax taxpayers if they meet the standards of and of the accounting level.
. Exceptions
In the general VAT taxpayer qualification registration rules, there are exceptions to the general regulations, including opt-in registration and non-registration.如下图：
经营规模 | 具体情况 | 纳税人类型 |
年应征增值税销售额超过500万元 | 一般情况 | 应当向税务机关申请办理一般纳税人登记 |
例如：不经常发生应税行为的非企业单位、企业和个体工商户（教材未收录） | 可选择按小规模纳税人纳税 | |
其他个人 | 只能作为小规模纳税人 | |
年应征增值税销售额500万元及以下 | 一般情况 | 小规模Taxpayers |
Complete accounting and can provide accurate tax information | Can become general taxpayers |
Finally, small-scale taxpayers meet the standards of accounting level can be registered as a general taxpayer of value added tax. However, unless otherwise stipulated by the State Administration of Taxation, general taxpayers cannot be converted into small-scale taxpayers. (This rule appeared in the first two years)
