Small-scale taxpayers refer to taxpayers whose annual sales are lower than the prescribed standards, their accounting is not perfect, they can't submit accounting materials in accordance with the regulations, and they implement simple methods to collect value-added tax. Specifically, small-scale taxpayers meet one of the following conditions:

(1) An industrial enterprise whose annual taxable sales do not exceed 1 10,000 yuan. Industrial enterprises refer to enterprises and business units engaged in commodity production, processing, repair and replacement, including enterprises and business units mainly engaged in industrial production and wholesale and retail of commodities.

(2) Commercial enterprises with annual taxable sales not exceeding 6.5438+0.8 million yuan. Commercial enterprises refer to enterprises and business units engaged in business activities such as commodity wholesale and retail, including enterprises and business units mainly engaged in commodity wholesale and retail and industrial production.

In addition, there are three kinds of taxpayers who are also regarded as small-scale taxpayers, namely: individuals whose annual sales exceed the tax standard of small-scale taxpayers (excluding self-employed); Non-enterprise units; Enterprises with infrequent taxable activities.

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