Different applications
小范围征税人只能收普通,不能收取增值税专用，销售货物与普通征税人相同，能够开普通也能开增值税专用（税务局代开），二者收取后帐务处置不同。普通征税人按价款局部入本钱，税款局部入"应交税金--应交增值税--进项税额"帐户；小范围征税人则按全额进入本钱。
Small-scale taxpayers can only collect ordinary value-added tax, not special value-added tax. Sales of goods are the same as ordinary taxpayers. They can also open special value-added tax (tax Bureau on behalf of them). The accounting disposal after collection is different. Ordinary taxpayers enter part of the capital according to the price, part of the tax into the account of "taxable - value added tax - input tax". Small taxpayers enter the capital according to the full amount.
● 税率不同
Different tax rates
普通征税人分为0税率、13%税率、17%税率。小范围征税人按3%征收率 ，（免税的除外）。
Ordinary taxpayers are divided into zero tax rate, 13% tax rate and 17% tax rate. Small-scale taxpayers are levied at a rate of 3% (excluding tax exemptions).
● 应交税金的计算办法不同
Different methods of calculating tax payable
普通征税人按"抵扣制"计算税金，即按销项减进项后的余额交税。小范围征税人按销售收入除于（1+适用税率）后的金额再乘税率3%计算应交税金。
Ordinary taxpayers calculate their taxes according to the "deduction system", that is, they pay taxes on the balance of the sales minus the input. Small-scale taxpayers calculate the tax payable according to the amount of sales income divided by (1 + applicable tax rate) and then multiplied by the tax rate of 3%.
● 认定条件
Conditions for identification
1）主要从事消费或提供给税劳务（特指加工、修理修配劳务）的：年销售额在50万元以上的，能够认定为普通征税人，50万以下的为小范围；
1) Mainly engaged in the consumption or supply of tax services (especially processing, repair and distribution services): annual sales of more than 500,000 yuan, can be identified as ordinary taxpayers, less than 500,000 for a small range;
2）主要从事货物批发批发的：年销售额80万以上的能够认定为普通征税人，80万以下为小范围。
2) Mainly engaged in the wholesale and wholesale of goods: annual sales of more than 800,000 can be identified as ordinary taxpayers, less than 800,000 for a small range.
工业企业年销售额在50万以下的，商品流通企业年销售额在80万以下的，属于小范围征税人；反之，为普通征税人 。
The annual sales of industrial enterprises are less than 500,000, and those of commodity circulation enterprises are less than 800,000, which belong to small-scale taxpayers; on the contrary, they are ordinary taxpayers.
● 税收管理的规则
Rules for tax administration
1）普通征税人：销售货物或提供给税劳务能够开具增值税专用；购进货物或应税劳务能够作为当期进项税抵扣；计算办法为销项减进项。
1) Ordinary taxpayers: sales of goods or provision of tax services can be devoted to VAT; purchases of goods or taxable services can be used as the current input tax deduction; the method of calculation is to reduce the input from the offset.
2）小范围：只能运用普通；购进货物或应税劳务即便获得了增值税专用也不能抵扣；计算办法为销售额×征收率。
2) Small scope: can only use ordinary; purchases of goods or taxable services can not be deducted even if they receive special VAT; the calculation method is sales * levy rate.
● 税率与征收率
Tax rate and levy rate
1）普通征税人：根本税率17％，税法还罗列了5类顺应13％低税率的货物，还有几项特殊业务按简易方法征收（参照小范围）。还有零税率应税劳务和货物。
1) Ordinary taxpayers: the basic tax rate is 17%. The tax law also lists five categories of goods that comply with the 13% low tax rate, and several special businesses are levied by simple methods (refer to a small scope). There are also zero tax rates for taxable services and goods.
2）小范围：按征收率3%征收。
2) Small scope: levy at 3% levy rate.
