In recent years, the state has encouraged mass entrepreneurship，Moreover, many preferential policies for entrepreneurship have been promulgated，Therefore, many people have begun to embark on the road of entrepreneurship，Everyone knows that to start a business, you must first register a company，For a lot of people starting businesses，Will encounter such a problem: the new company registered is to choose small-scale taxpayers or general taxpayers?
Before saying this question, let's briefly talk about the difference between small-scale taxpayers and general taxpayers。
First, the difference between small-scale and general taxpayers
 
     Small scale: VAT levy is 3%。Moreover, the seller can only issue a "VAT ordinary invoice", take the way of full collection, monthly sales of less than 30,000, quarterly sales of less than 90,000 are exempt from VAT, and the other party can not be deducted。Small-scale taxpayers can not deduct the input, can only be used to offset the cost of income tax payable。
 
     General taxpayers: the basic VAT rate is 17%, the implementation of the difference tax, output - input is the tax amount。The seller may issue a "VAT special invoice" or an ordinary invoice。The "VAT special invoice" issued by the seller can be certified and deducted by the other party within 360 days。In addition, general VAT taxpayers also have 11%, 6%, 5% and other tax rates。
  
Second, choose small-scale or general taxpayers
 
      If the sales price of the business of the enterprise is much greater than the purchase price, and the value-added exceeds the levy rate (the tax burden exceeds the levy rate calculated according to the applicable tax rate, such as more than 3%), it must be a small taxpayer。Because the VAT tax burden and levy rate of small-scale taxpayers are consistent。
  
      If the taxpayer can obtain the VAT special invoice at the time of purchase, it is more advantageous to choose the general taxpayer;If it is not easy to obtain a special VAT invoice when purchasing, it means that the input tax can not be better deducted, and it is more advantageous to choose small-scale taxpayers。
 
    If the sales object of small-scale taxpayers is the general taxpayer, and the other party requires the special VAT invoice, this situation will be more advantageous for general taxpayers, because they can do business with large companies, and do not have to worry about the problem of special invoices。If the sales target is mainly small and micro enterprises or individuals, then you can choose small-scale taxpayers。
 
    Of course, we also need to consider the general taxpayer standard。If you meet the standard of general taxpayer, you will be forced to manage according to general taxpayer。
 
     Therefore, the choice as a general taxpayer or a small-scale taxpayer is the result of the above reasons。But the point is still to look at your own situation, but to remind everyone that taxpayers once identified as general taxpayers, can not be converted to small-scale taxpayers。