Most small-scale taxpayers can only issue ordinary invoices, and only some of the pilot industries can issue their own special invoices, such as the accommodation industry and construction services. It can be said that different industries or business types different, the invoices issued are also different. In other words, not everyone can issue special invoices, non-pilot scope of the need to issue special invoices and can only be opened on behalf of.
This is also the small-scale taxpayers open special invoices and ordinary invoices the biggest difference. According to the current regulations, small-scale taxpayers who file monthly returns with monthly sales of up to 100,000 yuan (quarterly returns of up to 300,000 yuan) are exempt from VAT.
There is a prerequisite for this, and the prerequisite is the issuance of general invoices instead of special invoices. When special invoices are issued, VAT is charged regardless of the amount of sales. On the contrary, if a general invoice is issued, it can be exempted from VAT if it meets the criteria.
Methods of collection for small-scale taxpayers:
Checking the accounts for collection: the tax authority calculates the tax payment according to the applicable tax rate according to the business situation reflected in the accounts provided by the taxpayer. This method is generally applicable to taxpayers who have a sound financial and accounting system and are able to fulfill their tax obligations conscientiously.
Checking and collecting: The tax authorities check and approve the production and sales of taxable products according to the taxpayer's employees, production equipment, raw materials and other factors, and collect the tax accordingly. This method is generally applicable to taxpayers who do not have sufficiently sound books of accounts, but are able to control raw materials or purchase and sale of goods.
Periodic flat-rate levy: the tax authorities through a typical survey, household by household to determine the turnover and income and based on the way to collect taxes. This method is generally applicable to small taxpaying units without a complete assessment basis.
Reference to the above? Baidu Encyclopedia-Small Taxpayers