General taxpayer or small-scale taxpayer?，How to choose

The new company is registered，Opened for business，It’s time to choose the tax type，Is it better for enterprises to be general taxpayers or small-scale taxpayers? today，Shanghai Yushanggang Information Communication-Let’s talk about the difference between the two，How should I choose?。2025The new policy will be implemented on May 1：Adjust the standard for small-scale taxpayers to annual sales taxable VAT of 5 million yuan or less。

The purpose is to allow more enterprises to enjoy the preferential tax calculation at a lower tax rate，Support the development of small, medium and micro enterprises。one、The difference between small-scale taxpayers and general taxpayers：1.Tax calculation method：General taxpayers adopt the general tax calculation method of value-added tax，Small-scale taxpayers adopt simplified tax calculation method。General tax law is a tax on corporate profits，The simplified tax calculation method is based on the turnover of the enterprise.。

General tax calculation formula：Tax payable = (current output - current input) * VAT rate；Simplified tax calculation formula：Tax payable = Current sales * VAT collection rate。

1. Tax rates are different from levy rates：The VAT rate applicable to general taxpayers，VAT collection rates applicable to small-scale taxpayers。
2. Tax filing cycles are different：General taxpayers file tax returns on a monthly basis，Small-scale taxpayers generally file tax returns quarterly.，
3. Special value-added tax invoice：General taxpayers can issue special VAT invoices or ordinary VAT invoices.，Small-scale taxpayers can only issue general VAT invoices but not special VAT invoices.，If necessary, you can only ask the tax bureau to issue a special VAT invoice on your behalf.。

two、From what aspects should we consider how to choose general taxpayers and small-scale taxpayers? 1. Customers Customers of large companies generally

Require

The supplier has general taxpayer qualifications，This is because the input tax can be deducted。If you are not qualified at this time，Very likely to lose customers；2.Supplier If your supplier can obtain a special VAT invoice，And you happen to be a general taxpayer，Then you can deduct the input tax。

And if your supplier cannot obtain a VAT invoice，Then it’s not appropriate for you to become a general taxpayer.；

1. Preferential policies for small-scale taxpayers if the monthly sales do not exceed 30,000，Quarterly sales of less than RMB 90,000 are exempt from VAT，But if it exceeds a certain point, all taxes will have to be calculated.。General taxpayers cannot reduce or reduce VAT.，Only water conservancy funds can be reduced or exempted。
2. Corporate income tax When corporate income tax is settled and settled，If there is no legal ticket，The cost cannot be deducted，There is only sales revenue but no sales costs，This will result in high profits，Corporate income tax is paid at 25% of profits，This will bring a huge tax burden to the enterprise，So small-scale taxpayers are considering getting votes to point out increases to colleagues，Not only should we compare the difference in VAT rates,，Corporate income tax should also be taken into consideration。
3. Corporate image: The qualifications of general taxpayers have a certain effect on improving the corporate image.，It is also of great benefit to companies in developing new customers.。

three、New company tax assessment process：

1. Go to the tax office where the company is registered to collect data；
2. Go to the tax bureau’s tax administrator in charge of the enterprise to determine the tax type；
3. If you apply for general taxpayer，After the tax is verified by the special administrator, go to the service hall to apply for a general taxpayer，Then pull the tripartite agreement，Go buy a golden tax plate (go to the tax specialist to change the tax rate after you get the general taxpayer certification notice)；
4. Buy golden tax plate，Then go to the tax bureau to apply for an invoice to purchase the book，Then issue a golden tax plate，Apply for an invoice after your hair is done；
5. Go to the industrial and commercial bureau’s certification hall to purchase a legal person one-pass digital certificate；
6. After pulling the tripartite agreement，Get it to the bank in time to sign a tripartite agreement，Then take it to the tax bureau to get it stamped.。

Four、Materials for company tax verification time belt：

1. Enterprise basic information table；
2. business license、Account opening license；
3. Articles of Association；
4. Original legal person ID card、a copy；
5. Copies of ID cards of all shareholders；
6. Financial officer’s financial employment certificate、Copy of ID card；
7. Tax officer certificate、Copy of ID card；
8. official seal、Invoice stamp；
9. Actual Business Address Lease Agreement，Copy of birth certificate；
10. Shanghai invoice purchase application form。

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