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href="/hyxw/1058.html">一般納稅人與小規(guī)模納稅人有什么區(qū)別？</a> </div> </div> <div id="txwhoc9" class="list_content"> <div id="txwhoc9" class="left"> <div id="txwhoc9" class="article"> <div id="txwhoc9" class="article_title"> <h1>一般納稅人與小規(guī)模納稅人有什么區(qū)別？</h1> <p class="auth"><time datetime="2024-03-14 16:08:38">2024-03-14 16:08:38</time><span>發(fā)布者：創(chuàng)始人</span><span>來源： ?？阢?/span></p> <div id="txwhoc9" class="share"><span>分享到：</span> <div id="txwhoc9" class="bdsharebuttonbox"><a href="#" class="bds_more" data-cmd="more"></a><a href="#" class="bds_qzone" data-cmd="qzone" title="分享到QQ空間"></a><a href="#" class="bds_tsina" data-cmd="tsina" title="分享到新浪微博"></a><a href="#" class="bds_tqq" data-cmd="tqq" title="分享到騰訊微博"></a><a href="#" class="bds_renren" data-cmd="renren" title="分享到人人網(wǎng)"></a><a href="#" class="bds_weixin" data-cmd="weixin" title="分享到微信"></a></div> <script>window._bd_share_config={"common":{"bdSnsKey":{},"bdText":"","bdMini":"2","bdMiniList":false,"bdPic":"","bdStyle":"0","bdSize":"16"},"share":{}};with(document)0[(getElementsByTagName('head')[0]||body).appendChild(createElement('script')).src='http://bdimg.share.baidu.com/static/api/js/share.js?v=89860593.js?cdnversion='+~(-new Date()/36e5)];</script> </div> </div> <div id="txwhoc9" class="article_content"> <p>我國增值稅納稅人分為小規(guī)模納稅人和一般納稅人。所謂小規(guī)模納稅人，其是指年銷售額在規(guī)定標準以下，并且會計核算不健全，不能按規(guī)定報送有關稅務資料的增值稅納稅人。而一般納稅人則是指年應征增值稅銷售額超過財政部規(guī)定的小規(guī)模納稅人標準的企業(yè)和企業(yè)性單位。一般納稅人的特點是增值稅進項稅額可以抵扣銷項稅額。那么一般納稅人與小規(guī)模納稅人有什么區(qū)別？下面就隨<a href="http://m.dzqsilk.com" target="_self" title="海南泓灼會計"href="http://m.dzqsilk.com">海南泓灼會計</a>小編一起來了解下吧。<br/></p><p id="_img_parent_tmp" style="text-align:center"><img src="http://m.dzqsilk.com/uploadfile/ueditor/image/202403/171040583426988b.jpg" title="一般納稅人與小規(guī)模納稅人有什么區(qū)別？" _src="http://m.dzqsilk.com/uploadfile/ueditor/image/202403/171040583426988b.jpg" alt="一般納稅人與小規(guī)模納稅人有什么區(qū)別？" width="484" height="300" border="0" vspace="0"/></p><p>1、認定標準不同。新政實施后，我國增值稅小規(guī)模納稅人標準調整為年應征增值稅銷售額500萬元及以下，一般納稅人則與小規(guī)模納稅人相區(qū)別。但需要注意的是，公司沒有達到認定標準，但希望公司發(fā)展、做大，以后在招標時有優(yōu)勢，或者日后與大型公司做生意，也可以主動申請成為一般納稅人。</p><p>2、所需符合的條件不同。一般情況下，小規(guī)模納稅人會計核算不健全，且政策要求較為寬泛。而對于一般納稅人企業(yè)來說，其必須要符合以下條件，即有固定生產(chǎn)經(jīng)營場所;能夠按照國家統(tǒng)一的會計制度規(guī)定設置賬簿;根據(jù)合法、有效憑證核算，能夠提供準確稅務資料。</p><p>3、二者適用稅率不同。當前，一般納稅人稅率分為6%、11%、13%、17%幾種，而小規(guī)模納稅人，商業(yè)企業(yè)、工業(yè)企業(yè)統(tǒng)一按3%的稅率征收(免稅的除外)。</p><p>4、使用發(fā)票不同。在日常經(jīng)營活動中，小規(guī)模納稅人和一般納稅人所使用的發(fā)票也存在著差別。小規(guī)模納稅人銷售只能使用普通發(fā)票，不能開具增值稅專用發(fā)票，如若遇到對方要求開具增值稅專用發(fā)票的情況，需到稅務局代開3%的增值稅專用發(fā)票。而一般納稅人既可以開具普通發(fā)票，也可以開具增值稅專用發(fā)票，并且一般納稅人所取得的增值稅專用發(fā)票可以用于抵扣。</p><p>5、二者收取增值稅專用發(fā)票后賬務處理不同。一般納稅人按金額款入成本，稅款部分入“應交稅金—應交增值稅—進項稅額”賬戶;小規(guī)模納稅人則按全額計入成本。</p><p>6、稅收政策不同。一般納稅人與小規(guī)模納稅人的區(qū)別，還體現(xiàn)在稅收政策方面。小規(guī)模納稅人按3%增值稅稅率征收，每月銷售額度不超過3萬元的或季度不超過9萬元的，不需要繳稅，但需要進行申報。只有超過上述標準，才需要繳稅，并且小規(guī)模納稅人通常按季進行申報。而一般納稅人則與之不同，其納稅申報每月都要按時進行。</p><p>7、應交稅金計算方法不同。一般納稅人按“抵扣制”計算稅金，即按銷項減進項后的余額繳稅;小規(guī)模納稅人按銷售收入除以(1+適用稅率)后的金額再乘稅率計算應交稅金</p><p></p> 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