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The differences between general taxpayers and small-scale taxpayers are as follows:
1. Different tax rates: The tax rates applicable to general taxpayers mainly include 13%, 9%, 6%, etc., while small-scale taxpayers generally apply a 3% tax rate;
2. The use of invoices is different: general taxpayers can issue special VAT invoices when selling goods, and can obtain special VAT invoices when purchasing goods. However, although small-scale taxpayers can issue special VAT invoices when selling goods, they cannot use VAT. input invoice;
3. Accounting treatment is different: general taxpayers include the price part into the cost, and the tax part into the "tax payable".
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