Which is Better？A Small-Scale or a General Taxpayer?
企业当小规模纳税人好还是一般纳税人好？
When registering a company, we often encounter the problem of not knowing whether to choose small-scale taxpayers or general taxpayers. So what exactly is the difference between the two? What is the best choice for us?
No.1 LawFirm has mentioned in the last article that small-scale taxpayers are mainly small scale. With annual sales of 5 million as the dividing line, less than or equal to 5 million is a small-scale taxpayer, while greater than 5 million is a general taxpayer.
For more details about the definition and distinction between small-scale taxpayers, general taxpayers and individual households, or to know whether is it better to register a company or a self-employed individual?
Please jump to this link To Register A Company Or A Self-Employed Individual？
小规模纳税人和一般纳税人的选择是注册公司时必不可少会遇到的问题，两者之间到底有哪些区别？怎样选择最适合自己的纳税身份？
永冠国际法务上期提到：小规模纳税人，从字面上就可以看出来，主要就是小。以年销售额500万为分界线，小于等于500万的就是小规模，大于500万的就是一般纳税人。
更多关于小规模纳税人、一般纳税人、个体户的定义及区分,或想知道注册公司还是个体户好？
请跳转至该链接 To Register A Company Or A Self-Employed Individual？
After reading the following table, you may understand the advantages and disadvantages of small-scale taxpayers and general taxpayers. And the company needs to consider comprehensively in choosing.
下面永冠国际法务为大家整理一份表格，看完以下表格，大家就可以明白小规模和一般纳税人各有其优缺点，公司在选择上面需要全面的考虑：
Due to the pandemic, the current small levy rate is temporarily preferential to 1% 因疫情原因，目前小规模征收率暂优惠为1%
Can the three be converted into each other?
三者可否互转?
Small-scale taxpayers and self-employed households can be converted into general taxpayers.
小规模纳税人、个体户可以转为一般纳税人。
Small-scale taxpayers and self-employed individuals who meet the requirements of general taxpayers (see above) can apply for general taxpayer registration with tax authorities.
小规模纳税人、个体户满足一般纳税人条件的（见上文），可以向主管税务机关办理一般纳税人登记。
General taxpayers cannot be converted into small-scale taxpayers at present.
一般纳税人目前不可以转为小规模纳税人
Before December 31, 2020, general taxpayers can choose to re-register as small-scale taxpayers. If the taxable sales for 12 consecutive months or 4 quarters exceed RMB 5 million after the transfer of registration, it shall be registered as a general taxpayer again and shall not be transferred to be registered as a small-scale taxpayer.
Starting from January 1, 2021, general taxpayers cannot be converted into small-scale taxpayers for the time being.
2020年12月31日前，一般纳税人可选择转登记为小规模纳税人。如果转登记后，连续12个月或者4个季度的应税销售额超过500万元的，则应再次登记为一般纳税人且不得再转登记为小规模纳税人。2021年1月1日开始，一般纳税人暂时不能转为小规模纳税人。
So
Wherher to choose general taxpayers or small-scale taxpeyers for company registration
那么注册公司是选择一般纳税人还是小规模纳税人？
1
Look at the Scale 看规模
If the company has large-scale investments and its annual sales revenue will soon exceed RMB 5 million, it is advised to be recognized as a general taxpayer directly. If monthly sales are estimated below RMB 150,000, it is recommended to choose a small-scale taxpayer, which will enjoy the VAT exemption from April 1, 2021.
如果公司投资规模大，年销售收入很快就会超过 500 万元，建议直接认定为一般纳税人。如果估计公司月销售额在15万元以下，建议选择小规模纳税人，从 2021年 4 月 1 日起，将享受增值税免征政策。
2
Look at the Buyer 看买方
If your purchasers are expected to be mainly large customers in the future, it is likely that they will not accept VAT invoices with a 3% (1%) levy rate, so it is recommended to recognize directly as a general taxpayer, otherwise choose a small-scale taxpayer.
如果你的购买方预计未来主要是大客户，很可能他们不会接受 3%（1%）征收率的增值税专用发票，这样建议直接认定一般纳税人，否则选择小规模纳税人。
3
Look at the Deduction 看抵扣
If your company has a high proportion of VAT invoices and sufficient input tax credits, and the estimated VAT liability is less than 3% (1%), it is suggested to choose to identify general taxpayers, otherwise choose to be a small-scale taxpayer.
如果你的公司成本费用构成取得增值税专用发票占比高，进项税额抵扣充分，通过测算估计增值税税负低于 3% （1%），建议选择认定一般纳税人，否则选择小规模纳税人。
4
Look at the Industry 看行业
If an asset-light industry with a 13% tax rate, it generally has a higher VAT burden. It is proposed to choose a small-scale taxpayer, otherwise choose a general taxpayer.
如果是13%税率的行业，且为轻资产行业，这类行业一般增值税税负较高，建议选择小规模纳税人，否则选择一般纳税人。
5
Look at the Preferential policies
看优惠
It depends on whether the industry you work in can enjoy VAT incentives. For instance, the VAT over-tax rebate for software enterprises. If you can enjoy it, it is recommended to choose a general taxpayer, otherwise choose a small-scale taxpayer.
看你所在行业能否享受增值税优惠政策。比如软件企业增值税超税负返还等增值税优惠政策，如果能享受，建议选择一般纳税人，否则选择小规模纳税人。
PS: This article aims at some regions, and different regions have different requirements. Please consult the local industrial and commercial bureau for specific information.
注：本文针对部分地区，不同地区要求不同，具体情况请咨询当地工商局。
For any questions about this article, please drop us a note in the comments section below. Or you can collect it and share it with your friends. Professional business handle by professionals! Want more professional help for acting bookkeeping, annual inspection of the company, lifting the list of business abnormalities, and industrial and commercial changes, please contact No.1 LawFirm!
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Source: Export Tax Refund
来源: 出口退税
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