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一般纳税人专小规模的近期的相关规定

来自:天士利财务咨询    发布时间:2020-08-27    浏览 :

  新注册公司能够申请成为一般交税人;契合条件的公司,则必须转为一般交税人。那一般交税人公司,能不能转为小规模交税人呢?

A newly registered company can apply to become a general tax payer; a company that meets the conditions must become a general taxpayer. Can the general taxpayer company turn into a small-scale taxpayer?

这个问题,许多的老板都会关心。现在,国家税务局已经发出了布告,对这个方面进行了明确规则。

Many bosses will care about this problem. Now, the State Administration of Taxation has issued a notice to clarify the rules in this respect.

布告明确,一般交税人可转挂号为小规模交税人:

The notice clearly states that general taxpayers can be registered as small-scale taxpayers

一般交税人契合以下条件的,在2020年12月31日前,可选择转挂号为小规模交税人:转挂号日前接连12个月(以1个月为1个交税期)或许接连4个季度(以1个季度为1个交税期)累计出售额未超过500万元。

If the general taxpayer meets the following conditions, he can choose to be a small-scale taxpayer before December 31, 2020: the accumulated sales amount of 12 consecutive months (1 month as a tax payment period) or 4 consecutive quarters (1 quarter as a tax payment period) before December 31, 2020 is not more than 5 million yuan.

转挂号后,可享受增值税小规模交税人相应的增值税优惠政策。

After registration, they can enjoy the corresponding preferential policies of VAT payers.

这意味着,原本已于2019年12月31日到期的“一般交税人转挂号为小规模交税人”政策,又延续了一年。

This means that the policy of "general taxpayers converting to small-scale taxpayers", which was due on December 31, 2019, has been extended for another year.

一般交税人怎么转为小规模交税人?

How can a general taxpayer turn into a small tax payer?

契合条件的交税人,能够在2020年12月31日前向主管税务机关填写《一般交税人转为小规模交税人挂号表》,并供给税务挂号证件;已实施实名办税的交税人,无需供给税务挂号证件。

The tax payers who meet the conditions can fill in the registration form of general tax payer to small-scale tax payer and provide tax registration certificate to the competent tax authority before December 31, 2020; the tax payer who has implemented real name tax administration does not need to provide tax registration certificate.

主管税务机关根据下列情况分别作出处理:

The competent tax authorities shall deal with the cases as follows:

1、交税人填写内容与税务挂号、交税申报信息一致的,主管税务机关当场处理。

1. If the content filled in by the taxpayer is consistent with the tax registration and tax declaration information, the competent tax authorities shall handle the matter on the spot.

2、交税人填写内容与税务挂号、交税申报信息不一致,或许不契合填列要求的,主管税务机关应当场奉告交税人需求补正的内容。

2. If the content filled in by the taxpayer is inconsistent with the tax registration and tax declaration information, or may not meet the requirements, the competent tax authority shall inform the taxpayer of the content to be supplemented and corrected on the spot.

注意事项

matters needing attention

1、一般交税人转挂号为小规模交税人后,自转挂号日的下期起,依照简易计税方法核算交纳增值税;转挂号日当期仍依照一般交税人的有关规则核算交纳增值税。

1. After a general taxpayer transfers to a small-scale taxpayer, the VAT shall be calculated and paid according to the simple tax calculation method from the next period of the registration date; the VAT shall be calculated and paid according to the relevant rules of the general taxpayer in the current period.

2、转挂号交税人能够继续使用现有税控设备开具增值税发票,不需求缴销税控设备和增值税发票。

2. Tax payers can continue to use the existing tax control equipment to issue value-added tax invoices, and do not need to pay or cancel tax control equipment and VAT invoices.

转挂号交税人自转挂号日的下期起,产生增值税应税出售行为,应当依照征收率开具增值税发票;转挂号日前已作增值税专用发票票种核定的,继续经过增值税发票管理体系自行开具增值税专用发票;出售其取得的不动产,需求开具增值税专用发票的,应当依照有关规则向税务机关申请代开。

In case of VAT taxable sales, the taxpayer shall issue VAT invoice according to the collection rate; If the special VAT invoice has been approved before the registration date, it shall continue to issue the VAT invoice by itself through the VAT invoice management system; if it is necessary to issue a VAT special invoice for the sale of the real estate acquired by it, it shall apply to the tax authority for issuing the special VAT invoice in accordance with the relevant rules.

3、转挂号交税人按规则再次挂号为一般交税人后,不得再转挂号为小规模交税人。

3. After a taxpayer is registered as a general taxpayer again according to the rules, he shall not be transferred to a small-scale taxpayer.

关于小规模交税人和一般交税人,如果您关于相关的政策想要了解更多,就联络咱们的资深工商财税参谋吧!在工商、财税、资质处理、知识产权等方面,有事务需求处理,欢迎随时咨询咱们!

For small-scale taxpayers and general taxpayers, if you want to know more about relevant policies, please contact our senior industrial and commercial finance and taxation consultant! In industry and commerce, finance and taxation, qualification processing, intellectual property rights and other aspects, you are welcome to consult us at any time!
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