Suppose I have issued a one-time invoice of 10 million, which has exceeded 5 million, meeting the standard of transferring to a general taxpayer, then the 10 million must be declared and taxed at the general taxpayer rate, or can it be taxed at a small-scale tax rate?
In fact, it is not difficult, as long as we take the time to improve the average taxpayer.
One
Confirm the point in time of the transfer to the general taxpayer
So on the question above, if the company invoiced 10 million yuan in the third quarter of 2021, it would definitely meet the general taxpayer standard.
Then the company should fill in the VAT General Taxpayer Registration Form with the competent tax authority within 15 days after the end of the filing period in October 2021, and declare and register as a general taxpayer.
Obviously, the 10 million opened in the third quarter is still taxed at the tax rate of small-scale taxpayers.
When will it start, and it will have to be taxed according to the general taxpayer?
Taxpayers shall calculate the tax payable in accordance with the general VAT calculation method from the effective date of the general taxpayer, and may receive special VAT invoices in accordance with the regulations, unless otherwise provided by the Ministry of Finance and the State Administration of Taxation.
The effective date refers to the 1st day of the month or the 1st day of the following month when the taxpayer goes through the registration process, which is chosen by the taxpayer when handling the registration formalities.
Two
Small-scale mandatory transfer to general taxpayers
First of all, there are three scenarios in which enforcement occurs
1. Small-scale taxpayers can upgrade general taxpayers in these three situations:
(1) If the cumulative turnover reaches more than 5 million for 12 consecutive months or during a period of 12 months, the tax bureau will force the application to become an ordinary person.
(2) Industries with cumulative sales of 5 million yuan in 12 months need to apply for general taxpayers in the current month, and those who do not apply in the current month are forcibly converted to general taxpayers in the next month.
(3) Those who voluntarily apply to become general taxpayers, small-scale taxpayers with sound accounting and can provide accurate tax information, may apply to the competent tax authorities for general taxpayer qualification recognition, and are not considered small-scale taxpayers.
2. It is also possible to upgrade to a general taxpayer on a small scale, and the following conditions can be met:
(1) Taxpayers engaged in the production of goods or providing taxable services, as well as taxpayers who are mainly engaged in the production of goods or the provision of taxable services, and concurrently engage in the wholesale or retail sale of goods, have an annual taxable sales volume of more than 1 million yuan; taxpayers engaged in the wholesale or retail sale of goods have an annual taxable sales volume of more than 1.8 million yuan;
(2) Where small-scale taxpayers have sound accounting and can provide accurate tax information, they may be identified as general taxpayers with the approval of the competent tax authorities and calculate the tax payable in accordance with relevant provisions.
Three
The little thing about the surcharge
(1) When a small-scale taxpayer is converted into a general taxpayer, the tax policy of the general taxpayer shall be followed from the effective date
(2) If the applicant fails to register as a general taxpayer within the time limit, the small-scale preferential tax reduction policy can no longer be applied from the following month
Assuming that Xiaotian's company is a small-scale taxpayer, in September 2021, the cumulative sales amount of vat annual taxable exceeds the standard of small-scale taxpayers, and it should be registered as a general taxpayer but has not been registered.
In November 2021, the tax authorities notified Xiaotian Company that it should register as a general taxpayer by 31 days.
However, finances were too busy to register until January 16, 2022
According to the State Administration of Taxation Announcement No. 5 of 2019, Xiaotian's company should no longer enjoy local tax and related additional tax reductions and exemptions for small-scale taxpayers from December 2021, rather than registering as a general taxpayer before stopping enjoying local taxes and related additional tax reduction and reduction preferences.
Four
How to choose a new business?
New enterprises should choose small-scale or general taxpayers, or should they comprehensively consider the following situations:
1. Scale
The company's investment scale is large, the annual income will soon exceed 500 to play, it is recommended to directly according to the general taxpayer identification.
2. Customers
The customer that the enterprise is facing is a large customer, then the other party will generally need a special ticket with a larger tax rate for deduction, then the small-scale 3% levy rate is not enough to meet the requirements of the other party, and it will affect the business development of the enterprise in the long run.
3. Deductions
If the proportion of special VAT invoices in the cost and expense of enterprises is high, it is estimated that the VAT tax burden is less than 3% through calculation, and it is recommended to choose a general taxpayer.
4. Tax incentives
Depending on whether the industry has preferential VAT policies, such as software enterprises VAT excess tax burden refund and other preferential VAT policies, if you can enjoy, it is recommended to choose a general taxpayer ~ ~
Five
Small-scale transfer to general taxpayers, related tax-related issues
Can the special tickets received during the small-scale period be deducted after the enterprise is converted into an ordinary person?
hypothesis:
Xiaobian's company is a small-scale taxpayer, because this year to undertake the project, it is expected to become a general taxpayer at the end of the year, so now a special ticket, to the end of the year to become a general taxpayer when it needs to adjust the deduction?
note:
Where a taxpayer's sales exceed the standard for small-scale taxpayers and he has not applied for the formalities for the identification of general taxpayers, he must calculate the VAT payable in accordance with the provisions of the general taxpayer and shall not deduct the input tax.
Source: Tao Ge said tax. The content is only for the purpose of learning and communication of readers. The copyright of the article belongs to the original author. If there is any inappropriateness, please contact to delete.