How to define small-scale taxpayers and ordinary taxpayers or individuals in the hotel industry?

The definition of small-scale taxpayers and ordinary taxpayers or individuals in the hotel industry is mainly reflected in the following aspects:

1, VAT taxpayers are divided into general taxpayers and small-scale taxpayers according to their business scale. People's Republic of China (PRC)'s Ministry of Finance and State Taxation Administration of The People's Republic of China have clearly defined the standards for small-scale taxpayers. Unless otherwise specified, taxpayers who exceed the standard shall register with the competent tax authorities for the qualification of general taxpayers;

2. Since May of 1, 2065438, the standard for small-scale VAT taxpayers is annual VAT sales of 5 million yuan or less. The annual taxable sales refers to the taxpayer's accumulated value-added tax sales within a continuous operating period of no more than 12 months or four quarters, including tax declaration sales, check-up sales, and tax assessment and adjustment sales;

3. The business value of VAT reform fully takes care of taxpayers' right to choose in terms of annual sales standards, but the accidental transfer of real estate is generally large, which easily leads to taxpayers' sales exceeding 5 million. Therefore, Order 43 excludes the accidental transfer of real estate from the annual taxable sales of taxable activities, which is more conducive to protecting the taxpayer's right to choose identity;

4. Individual industrial and commercial households and small-scale taxpayers are two different concepts. Self-employed households are one of the legal forms of enterprises. Generally speaking, it is defined by the industrial and commercial department, and on a small scale, it is defined by the tax department. Self-employed are small-scale, but small-scale enterprises can also be self-employed.

5. Other individuals whose annual taxable sales exceed the standard of small-scale taxpayers shall pay taxes according to small-scale taxpayers; Non-enterprise units and enterprises with infrequent taxable activities may choose to pay taxes according to small-scale taxpayers.

legal ground

Detailed rules for the implementation of the provisional regulations on value-added tax

Twenty-ninth other individuals whose annual taxable sales exceed the standard of small-scale taxpayers shall pay taxes as small-scale taxpayers; Non-enterprise units and enterprises with infrequent taxable activities may choose to pay taxes according to small-scale taxpayers.