创业必看！个体户、小规模、一般纳税人怎么选？
<section style="border: 0px none; margin-top: 0.5em; margin-bottom: 0.5em; padding: 0px;" class=""><section style="width: 100%;border: 2px solid #76A3E5;font-family: inherit;text-decoration: inherit;"><section class="active" style="color: #76A3E5;padding-right: 15px;padding-left: 15px;margin-top: 15px;margin-bottom: 15px;font-size: 1.5em;font-family: inherit;text-align: center;text-decoration: inherit;"><section class="pBrush"><strong><span class="15" style="font-family: Times New Roman; color: rgb(0, 176, 240); font-size: 18pt;"><span style="font-family:宋体">创业必看！个体户、小规模、一般纳税人怎么选？</span></span></strong></section></section><section class="active" style="color:rgb(121,121,121);padding-right: 15px; padding-left: 15px; margin-top: 20px; margin-bottom: 20px;"><section class="pBrush"><p style="margin-top:5px;margin-right:0;margin-bottom:5px;margin-left:0"><span style=";font-family:Calibri;color:rgb(102,102,102);font-size:13px"><br/></span></p><p style="margin-top:5px;margin-right:0;margin-bottom:5px;margin-left:0"><span style=";font-family:Calibri;color:rgb(102,102,102);font-size:13px"> </span><span style=";font-family:Calibri;color:rgb(102,102,102);font-size:14px"><span style="font-family:方正仿宋_GB2312">创业第一步，注册主体怎么选？很多老板分不清个体户、小规模纳税人、一般纳税人，选错了不仅多交税</span>,</span></p><p style="margin-top:5px;margin-right:0;margin-bottom:5px;margin-left:0"><span style=";font-family:Calibri;color:rgb(102,102,102);font-size:14px"><span style="font-family:方正仿宋_GB2312">还影响业务发展。今天润盈财务就用最新政策，一次性讲透三者区别，帮您精准匹配。</span></span></p><p style="margin-top:5px;margin-right:0;margin-bottom:5px;margin-left:0"><br/></p><p style="margin-top:5px;margin-right:0;margin-bottom:5px;margin-left:0"><strong><span style="font-family: Calibri;color: rgb(0, 176, 240);font-size: 15px"><span style="font-family:方正仿宋_GB2312">一、先理清概念：不是一回事！</span></span></strong></p><p style="margin-top:5px;margin-right:0;margin-bottom:5px;margin-left:0"><span style=";font-family:Calibri;font-size:13px">1.<span style="font-family:方正仿宋_GB2312">个体户：是市场主体类型（个人</span><span style="font-family:Calibri">/</span><span style="font-family:方正仿宋_GB2312">家庭经营），无法人资格，承担无限连带责任。</span></span></p><p style="margin-top:5px;margin-right:0;margin-bottom:5px;margin-left:0"><span style="font-family: Calibri; font-size: 13px; text-indent: 39px; text-decoration-line: inherit;">2.</span><span style="font-size: 13px; text-indent: 39px; text-decoration-line: inherit; font-family: 方正仿宋_GB2312;">小规模纳税人 </span><span style="font-family: Calibri; font-size: 13px; text-indent: 39px; text-decoration-line: inherit;">/ </span><span style="font-size: 13px; text-indent: 39px; text-decoration-line: inherit; font-family: 方正仿宋_GB2312;">一般纳税人：是增值税纳税身份，有法人资格，承担有限责任。</span><span style="font-family: Calibri; font-size: 13px; text-indent: 39px; text-decoration-line: inherit;"> </span></p><p style="margin-top:5px;margin-right:0;margin-bottom:5px;margin-left:0"><span style="font-family: Calibri; font-size: 13px; text-indent: 39px; text-decoration-line: inherit;">3.</span><span style="font-size: 13px; text-indent: 39px; text-decoration-line: inherit; font-family: 方正仿宋_GB2312;">关系：个体户可以是小规模，也能升为一般纳税人；公司默认小规模，达标后转一般。</span></p><p style="margin-top:5px;margin-right:0;margin-bottom:5px;margin-left:0"><span style=";font-family:Calibri;color:rgb(102,102,102);font-size:14px"><span style="font-family:方正仿宋_GB2312"><br/></span></span></p><p style="margin-top:5px;margin-right:0;margin-bottom:5px;margin-left:0"><strong><span style="font-family: Calibri;color: rgb(0, 176, 240);font-size: 15px"><span style="font-family:方正仿宋_GB2312">二、核心区别对比（</span>2026<span style="font-family:方正仿宋_GB2312">最新）</span></span></strong></p><p style="margin-top:5px;margin-right:0;margin-bottom:5px;margin-left:0"><span style=";font-family:Calibri;font-size:14px"><span style="font-family:方正仿宋_GB2312">（一）法律责任与风险</span></span></p><p style="margin-top:5px;margin-right:0;margin-bottom:5px;margin-left:0"><span style=";font-family:Calibri;font-size:14px"> 1.<span style="font-family:方正仿宋_GB2312">个体户：无限责任</span><span style="font-family:Calibri"> </span></span></p><p style="margin-top:5px;margin-right:0;margin-bottom:5px;margin-left:0"><span style=";font-family:Calibri;font-size:14px"> 2.<span style="font-family:方正仿宋_GB2312">小规模</span><span style="font-family:Calibri">/</span><span style="font-family:方正仿宋_GB2312">一般纳税人（公司）：有限责任</span></span></p><p style="margin-top:5px;margin-right:0;margin-bottom:5px;margin-left:0"><span style=";font-family:Calibri;font-size:14px"><span style="font-family:方正仿宋_GB2312">（二）增值税政策（最关键）</span></span></p><p style="margin-top:5px;margin-right:0;margin-bottom:5px;margin-left:0"><span style=";font-family:Calibri;font-size:14px"> 1. <span style="font-family:方正仿宋_GB2312">小规模纳税人（含个体户）：</span></span></p><p style="margin-top:5px;margin-right:0;margin-bottom:5px;margin-left:0"><span style=";font-family:Calibri;font-size:14px"> <span style="font-family:方正仿宋_GB2312">税率：</span><span style="font-family:Calibri">3%</span><span style="font-family:方正仿宋_GB2312">减按</span><span style="font-family:Calibri">1%</span><span style="font-family:方正仿宋_GB2312">（优惠至</span><span style="font-family:Calibri">2027</span><span style="font-family:方正仿宋_GB2312">年底）</span></span></p><p style="margin-top:5px;margin-right:0;margin-bottom:5px;margin-left:0"><span style=";font-family:Calibri;font-size:14px"> <span style="font-family:方正仿宋_GB2312">免税：月销</span><span style="font-family:Calibri">≤10</span><span style="font-family:方正仿宋_GB2312">万</span><span style="font-family:Calibri">/</span><span style="font-family:方正仿宋_GB2312">季</span><span style="font-family:Calibri">≤30</span><span style="font-family:方正仿宋_GB2312">万，普票全免</span></span></p><p style="margin-top:5px;margin-right:0;margin-bottom:5px;margin-left:0"><span style=";font-family:Calibri;font-size:14px"> <span style="font-family:方正仿宋_GB2312">抵扣：不能抵扣进项</span></span></p><p style="margin-top:5px;margin-right:0;margin-bottom:5px;margin-left:0"><span style=";font-family:Calibri;font-size:14px"> <span style="font-family:方正仿宋_GB2312">申报：按季申报</span></span></p><p style="margin-top:5px;margin-right:0;margin-bottom:5px;margin-left:0"><span style=";font-family:Calibri;font-size:14px"> 2. <span style="font-family:方正仿宋_GB2312">一般纳税人：</span></span></p><p style="margin-top:5px;margin-right:0;margin-bottom:5px;margin-left:0"><span style=";font-family:Calibri;font-size:14px"> <span style="font-family:方正仿宋_GB2312">税率：</span><span style="font-family:Calibri">13%</span><span style="font-family:方正仿宋_GB2312">（销售）、</span><span style="font-family:Calibri">9%</span><span style="font-family:方正仿宋_GB2312">（建筑）、</span><span style="font-family:Calibri">6%</span><span style="font-family:方正仿宋_GB2312">（服务）</span></span></p><p style="margin-top:5px;margin-right:0;margin-bottom:5px;margin-left:0"><span style=";font-family:Calibri;font-size:14px"> <span style="font-family:方正仿宋_GB2312">免税：无</span></span></p><p style="margin-top:5px;margin-right:0;margin-bottom:5px;margin-left:0"><span style=";font-family:Calibri;font-size:14px"> <span style="font-family:方正仿宋_GB2312">抵扣：进项专票可抵扣（销项</span><span style="font-family:Calibri">-</span><span style="font-family:方正仿宋_GB2312">进项</span><span style="font-family:Calibri">=</span><span style="font-family:方正仿宋_GB2312">应纳税）</span></span></p><p style="margin-top:5px;margin-right:0;margin-bottom:5px;margin-left:0"><span style=";font-family:Calibri;font-size:14px"> <span style="font-family:方正仿宋_GB2312">申报：按月申报（复杂）</span></span></p><p style="margin-top:5px;margin-right:0;margin-bottom:5px;margin-left:0"><span style=";font-family:Calibri;font-size:14px"> <span style="font-family:方正仿宋_GB2312">（三）所得税</span></span></p><p style="margin-top:5px;margin-right:0;margin-bottom:5px;margin-left:0"><span style=";font-family:Calibri;font-size:14px"> 1.<span style="font-family:方正仿宋_GB2312">个体户：</span></span></p><p style="margin-top:5px;margin-right:0;margin-bottom:5px;margin-left:0"><span style=";font-family:Calibri;font-size:14px"> <span style="font-family:方正仿宋_GB2312">交个人经营所得税（</span><span style="font-family:Calibri">5%-35%</span><span style="font-family:方正仿宋_GB2312">）</span></span></p><p style="margin-top:5px;margin-right:0;margin-bottom:5px;margin-left:0"><span style=";font-family:Calibri;font-size:14px"> <span style="font-family:方正仿宋_GB2312">优惠：年应纳税所得额</span><span style="font-family:Calibri">≤200</span><span style="font-family:方正仿宋_GB2312">万部分，减半征收、不交企业所得税</span></span></p><p style="margin-top:5px;margin-right:0;margin-bottom:5px;margin-left:0"><span style=";font-family:Calibri;font-size:14px"> 2.<span style="font-family:方正仿宋_GB2312">小规模</span><span style="font-family:Calibri">/</span><span style="font-family:方正仿宋_GB2312">一般纳税人（公司）：</span></span></p><p style="margin-top:5px;margin-right:0;margin-bottom:5px;margin-left:0"><span style=";font-family:Calibri;font-size:14px"> <span style="font-family:方正仿宋_GB2312">交企业所得税（小微企业年利润</span><span style="font-family:Calibri">≤300</span><span style="font-family:方正仿宋_GB2312">万，实际税负</span><span style="font-family:Calibri">5%</span><span style="font-family:方正仿宋_GB2312">）</span></span></p><p style="margin-top:5px;margin-right:0;margin-bottom:5px;margin-left:0"><span style=";font-family:Calibri;font-size:14px"> <span style="font-family:方正仿宋_GB2312">分红给股东时，再交</span><span style="font-family:Calibri">20%</span><span style="font-family:方正仿宋_GB2312">个税</span></span></p><p style="margin-top:5px;margin-right:0;margin-bottom:5px;margin-left:0"><span style=";font-family:Calibri;font-size:14px"><span style="font-family:方正仿宋_GB2312">（四）开票能力</span></span></p><p style="margin-top:5px;margin-right:0;margin-bottom:5px;margin-left:0"><span style=";font-family:Calibri;font-size:14px"> 1.<span style="font-family:方正仿宋_GB2312">个体户</span><span style="font-family:Calibri">/</span><span style="font-family:方正仿宋_GB2312">小规模：可开</span><span style="font-family:Calibri">1%</span><span style="font-family:方正仿宋_GB2312">普票</span><span style="font-family:Calibri">/</span><span style="font-family:方正仿宋_GB2312">专票，大客户要</span><span style="font-family:Calibri">13%</span><span style="font-family:方正仿宋_GB2312">专票时不占优。</span></span></p><p style="margin-top:5px;margin-right:0;margin-bottom:5px;margin-left:0"><span style=";font-family:Calibri;font-size:14px"> 2.<span style="font-family:方正仿宋_GB2312">一般纳税人：可开</span><span style="font-family:Calibri">13%/9%/6%</span><span style="font-family:方正仿宋_GB2312">专票，对接大企业必备。</span></span></p><p style="margin-top:5px;margin-right:0;margin-bottom:5px;margin-left:0"><span style=";font-family:Calibri;font-size:14px"><span style="font-family:方正仿宋_GB2312">（五</span>) <span style="font-family:方正仿宋_GB2312">认定标准</span></span></p><p style="margin-top:5px;margin-right:0;margin-bottom:5px;margin-left:0"><span style=";font-family:Calibri;font-size:14px"> 1.<span style="font-family:方正仿宋_GB2312">小规模：年销售额</span><span style="font-family:Calibri">≤500</span><span style="font-family:方正仿宋_GB2312">万。</span></span></p><p style="margin-top:5px;margin-right:0;margin-bottom:5px;margin-left:0"><span style=";font-family:Calibri;font-size:14px"> 2. <span style="font-family:方正仿宋_GB2312">一般纳税人：年销售额＞</span><span style="font-family:Calibri">500</span><span style="font-family:方正仿宋_GB2312">万（强制） 或 主动申请。</span></span></p><p style="margin-top:5px;margin-right:0;margin-bottom:5px;margin-left:0"><span style=";font-family:Calibri;font-size:14px"><span style="font-family:方正仿宋_GB2312"><br/></span></span></p><p style="margin-top:5px;margin-right:0;margin-bottom:5px;margin-left:0"><strong><span style="font-family: Calibri;color: rgb(0, 176, 240);font-size: 15px"><span style="font-family:方正仿宋_GB2312">三、到底怎么选？</span></span></strong></p><p style="margin-top:5px;margin-right:0;margin-bottom:5px;margin-left:0"><span style=";font-family:Calibri;font-size:14px"> 1. <span style="font-family:方正仿宋_GB2312">新手</span><span style="font-family:Calibri">/</span><span style="font-family:方正仿宋_GB2312">小生意</span><span style="font-family:Calibri"> </span><span style="font-family:方正仿宋_GB2312">个体户（轻装上阵）</span></span></p><p style="margin-top:5px;margin-right:0;margin-bottom:5px;margin-left:0"><span style=";font-family:Calibri;font-size:14px"> 2. <span style="font-family:方正仿宋_GB2312">初创</span><span style="font-family:Calibri">/</span><span style="font-family:方正仿宋_GB2312">稳发展</span><span style="font-family:Calibri"> </span><span style="font-family:方正仿宋_GB2312">小规模公司（风险低</span><span style="font-family:Calibri">+</span><span style="font-family:方正仿宋_GB2312">享优惠）</span></span></p><p style="margin-top:5px;margin-right:0;margin-bottom:5px;margin-left:0"><span style=";font-family:Calibri;font-size:14px"> 3. <span style="font-family:方正仿宋_GB2312">大客户</span><span style="font-family:Calibri">/</span><span style="font-family:方正仿宋_GB2312">规模大</span><span style="font-family:Calibri"> </span><span style="font-family:方正仿宋_GB2312">一般纳税人（正规</span><span style="font-family:Calibri">+</span><span style="font-family:方正仿宋_GB2312">可抵扣）</span></span></p><p style="margin-top:5px;margin-right:0;margin-bottom:5px;margin-left:0"><span style=";font-family:Calibri;font-size:14px"><span style="font-family:方正仿宋_GB2312"><br/></span></span></p><p style="margin-top:5px;margin-right:0;margin-bottom:5px;margin-left:0"><strong><span style="font-family: Calibri;color: rgb(0, 176, 240);font-size: 15px"><span style="font-family:方正仿宋_GB2312">重庆润盈企业管理咨询有限公司</span></span></strong></p><p style="margin-top:5px;margin-right:0;margin-bottom:5px;margin-left:0"><span style=";font-family:Calibri;font-size:14px"><span style="font-family:方正仿宋_GB2312">专业财税｜工商注册｜记账报税｜税务筹划</span></span></p><p style="margin-top:5px;margin-right:0;margin-bottom:5px;margin-left:0"><span style=";font-family:Calibri;font-size:14px"><span style="font-family:方正仿宋_GB2312">创业少踩坑，财税更省心</span></span></p><p style="margin-top:5px;margin-right:0;margin-bottom:5px;margin-left:0"><span style=";font-family:Calibri;font-size:14px"><span style="font-family:方正仿宋_GB2312">咨询电话：</span>18716972821</span></p></section></section></section><section style="width: 0px; height: 0px; clear: both;"></section></section><p><br/></p>
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