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新税制实施后,增值税纳税人分为了一般纳税人和小规模纳税人两种。所谓增值税一般纳税人矗指在一个公历年度内应征增值税销售额(以下简称应税销售额)达到财政部规定的销售额标准的企业和企业性单位(以下简称企业)。 年应税销售额未达到财政部规定的销售额标准但会计核算健全的企业,经税务机关批准,可按增值税一般纳税人(以下简称一般纳税人)进行征收管理。 财政部规定的销售额标准(以下简称销售额标准)是指: ——从事货物生产或提供加工、修理修配劳务的纳税人,年应税销售额为100万元; ——既从事货物生产或提供应税劳务,又从事货物批发或零售,其货物生产或提供应税劳务的销售额占全部销售额的比例在50％以上的纳税人,年应税销售额为100万元; ——从事货物批发或零售的纳税人,年应税销售额为180万元。
After the implementation of the new tax system, value-added taxpayers are divided into general taxpayers and small-scale taxpayers. The so-called value-added tax general taxpayer chu refers to the application of VAT sales (hereinafter referred to as taxable sales) in a calendar year to reach the sales standards set by the Ministry of Finance of enterprises and enterprises (hereinafter referred to as enterprises). Enterprises with annual taxable sales that fail to meet the sales standards set by the Ministry of Finance but whose accounting standards are sound may be subject to levying and management by value-added tax general taxpayers (hereinafter referred to as general taxpayers) upon approval by the tax authorities. The sales standard stipulated by the Ministry of Finance (hereinafter referred to as the sales standard) refers to: - Taxpayers engaged in the production of goods or providing processing, repairing and repairing services shall have an annual sales tax of 1 million yuan; - Those engaged in the production of goods or Taxpayers who provide taxable services and are engaged in the wholesale or retail of goods and whose sales of goods or taxable services account for more than 50% of the total sales shall have annual taxable sales of 1 million yuan; Taxpayers of goods wholesale or retail, the annual taxable sales of 1.8 million yuan.