Parents who face registration company registered general taxpayer or small business, you are not the same as Xiao Tan innocently tell, there are still a lot of doubt? Xiao Tan went to check the information, now give us a talk about it in detail, for different enterprises that the conditions are different production-oriented enterprises or enterprises providing services sales reached 500,000 require general taxpayer. Other industries such as wholesale and retail, commercial enterprises with annual sales reached 800,000 require general taxpayer. 2, issued ** different small-scale taxpayers can only open an ordinary tax general taxpayer ** ** both common and can open a VAT ** 3, the applicable rate of VAT in different small-scale taxpayers usually 3% taxpayers in general tax rate of 17% is usually used 4 different small-scale taxpayers pay taxes payable monthly tax is issued in accordance with this month ** Amount divided by 1.03, and then multiplied by 3 percent, the amount is calculated month should pay VAT. VAT ** received tax general taxpayer can deduct the purchase of goods, such as open out taxes ** For example: a company is a VAT general taxpayer, the month open out 1 million ** VAT should VAT is 170,000. Meanwhile purchased 500,000 of goods (made VAT **), VAT is 50 * 17% = 8.5 million, so this month should actually VAT is 17-8.5 = 8.5 million. If the company wants to apply for the general taxpayer, ask the customer can purchase a VAT **, if not, to open out ** need to pay at the rate of 17% VAT tax is relatively high 5, issued ** different ways of small-scale taxpayers only need to buy a dot matrix printer and then download the software from the IRS an open site can open ** VAT general taxpayer will need to purchase a special tax general taxpayer machine, specialized computer equipment tax system, the purchase tax safety locks, high precision dot matrix printer, a full set of about 3000 yuan or so, the high cost of small-scale taxpayers than the company's website: http: //www.baconhr.com/ QQ2019043870