How do small-scale taxpayers pay tax when their quarterly income exceeds 300 thousand yuan?

2022-05-01 0 By

How do small-scale taxpayers pay tax when their quarterly income exceeds 300 thousand yuan?Quarterly sales of small-scale taxpayer is in 300 thousand yuan above, be about total computation pay value added tax, the value added tax that exceeds 300 thousand yuan of normal pay to the sales income of a quarter is the basis that calculates additional tax, still can collect by half at the same time.For small-scale taxpayers, monthly sales income of 100,000 yuan or quarterly sales income of 300,000 yuan refers to the VAT threshold.The tax rate of value added tax of the small-scale taxpayer that quarterly income exceeds 300 thousand yuan is 3%, the 7% that city construction tax presses value added tax (set district city, county, town 5%, other area 1%) pay, education fee is added 3%, local education fee is added 2%.Its value added tax calculation formula is small-scale taxpayer does not include tax income = total sales /1.03, additional tax is calculated according to above tax rate can, as to quarterly sales income or business income does not exceed 300 thousand yuan, it is the regulation can be exempted to pay education fee additional, local education additional charge to wait.The distinction between small-scale taxpayer and average taxpayer?First, small enterprises charge 1% VAT, monthly sales of more than 150,000 yuan or more than 450,000 yuan quarterly need to pay tax, less than do not need to pay tax.Average taxpayer basic tax rate is in 13%, but also have the tax rate of 9%, 6%, average taxpayer is to need to pay tax anyway, but it is to execute balance levy tax, namely income – expenditure = the amount that should pay tax, multiply tax rate again next is the tax that needs to pay.Second, differences on bills.Average taxpayer opens value added tax common bill and value added tax special bill, and small-scale taxpayer can only open value added tax common bill.The general taxpayer can use the input special invoice to deduct part of the tax for the company, but the small-scale taxpayer can not.