It is the taxpayer of industrial enterprises; the annual taxable sales amount is divided into 500000 yuan; the small-scale taxpayer is less than 500000 yuan, and the general taxpayer is more than 500000 yuan;
它是商业企业的纳税人。年度应税销售额分为80万元;小规模纳税人不到80万元，一般纳税人超过80万元。
It is the taxpayer of commercial enterprises. The annual taxable sales amount is divided into 800000 yuan; the small-scale taxpayer is less than 800000 yuan, and the general taxpayer is more than 800000 yuan.
注册小规模和一般纳税人的区别是什么？会计核算认定标准帮您区分
What is the difference between a taxpayer and a general registration? Accounting standards help you distinguish
小规模的会计核算标准
Small scale accounting standards
如果小规模的纳税人具有良好的会计核算并能提供准确的税务信息，他可以向税务机关申请识别一般纳税人;
If a small-scale taxpayer has good accounting and can provide accurate tax information, he can apply to the tax authorities to identify ordinary taxpayers;
注：即使年度应税销售额未超过认定标准的小规模纳税人，只要会计核算合理，您可以向税务机关申请识别一般纳税人(企业除外);
Note: even for small-scale taxpayers whose annual taxable sales amount does not exceed the recognition standard, you can apply to the tax authorities to identify ordinary taxpayers (except enterprises) as long as the accounting is reasonable;
的行政法规规定，小规模纳税人的增值税税率一般按3%征收。一般纳税人的增值税税率一般征收17%，其余税率由税务机关规定;
According to the latest administrative regulations, the VAT rate of small-scale taxpayers is generally 3%. The VAT rate of general taxpayers is generally 17%, and the remaining tax rates are stipulated by the tax authorities;
注册小规模和一般纳税人的区别是什么？会计核算认定标准帮您区分
What is the difference between a taxpayer and a general registration? Accounting standards help you distinguish
注：如果企业是新企业，则在营业执照签发之日起一个月内，符合实收资本50万元(根据各自的城市政策)和税务机关估计年度应税销售额超过小规模企业标准可以暂时确定为一般纳税人，临时确定期限可以长达一年。
Note: if the enterprise is a new enterprise, it can be temporarily determined as a general taxpayer within one month from the date of issuance of the business license if it meets the paid in capital of 500000 yuan (according to the respective urban policies) and the annual taxable sales volume estimated by the tax authorities exceeds the standard for small-scale enterprises, and the temporary determination period can be as long as one year.
注册小规模和一般纳税人的区别是什么？会计核算认定标准帮您区分
What is the difference between a taxpayer and a general registration? Accounting standards help you distinguish
如果企业的年度应税销售额超过小规模纳税人的确认标准，不应申请一般纳税人的手续，如果税务机关在税务机关发出通知后未能申请，税务机关也将遵循一般纳税人的相应税率。经过处理，不能从进项税中扣除。
If the annual taxable sales volume of an enterprise exceeds the recognition standard of small-scale taxpayers, it shall not apply for the procedures of general taxpayers. If the tax authorities fail to apply after the tax authorities have issued a notice, the tax authorities will also follow the corresponding tax rates of general taxpayers. After processing, it can not be deducted from the input tax.
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