First of all, the specific provisions are as follows: 1. Small-scale enterprises and self-employed small-scale taxpayers with annual taxable sales not exceeding the standard have sound accounting and can provide accurate tax payment information. With the approval of the competent tax authorities, the tax payable may be calculated in accordance with the relevant provisions of these regulations instead of being a small-scale taxpayer. (Excerpted from the Provisional Regulations on Value-added Tax) Sound accounting means that the output tax, input tax and tax payable can be accurately calculated according to the requirements of the accounting system and tax authorities. (Excerpted from the Detailed Rules for the Implementation of the Provisional Regulations on Value-added Tax) Small-scale enterprises with annual taxable sales not exceeding the standard, sound accounting and accurate calculation and provision of output tax and input tax may apply for the identification procedures of general taxpayers. (Excerpted from the number of contributions. People's Republic of China (PRC) State Taxation Bureau forwarded document [1994]059. Beijing Municipal Taxation Bureau [1994]228) Small-scale enterprises (enterprises and business units that do not exceed the standard) with sound accounting books for annual taxable sales, which can accurately calculate and provide output tax and input tax, and can submit relevant tax payment materials according to regulations. (Excerpted from the State Taxation Law of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) [1994]16 and the State Taxation Law of the Municipal Taxation Bureau [1994]32 1), if the general taxpayer proves that two self-employed operators meet the conditions stipulated in Article 14 of the Regulations, they will be approved by People's Republic of China (PRC). Can be identified as a general taxpayer (from the "Detailed Rules for the Implementation of the Provisional Regulations on Value-added Tax") According to the regulations, small enterprises with annual sales below the prescribed standards can also be identified as general taxpayers as long as their accounting is sound, and the specific conditions are that the industrial and commercial departments handle industrial and commercial registration; Having gone through the tax registration in the tax department; Open a settlement account in a bank; Separate accounting accounts and full-time accountants can provide output tax and input tax information of taxable goods and services as needed. Self-employed individuals should also basically meet the above conditions when applying for the recognition of general taxpayers. (Excerpted from Beijing Municipal Taxation Bureau 1 Document [1994]44) Edited this paragraph. General taxpayers apply for recognition (new provisions in 2009). Any enterprise that meets one of the following conditions may apply to be recognized as a general VAT taxpayer: see the Provisional Regulations of People's Republic of China (PRC) for details. An enterprise that has been in business for one year as mentioned in this paragraph shall meet the following conditions (including export sales and duty-free sales, hereinafter referred to as) ② The annual taxable sales of commercial enterprises shall be above 800,000 yuan. 2. Within one month from the date of start-up, a newly-established enterprise may apply for the identification of general taxpayers if it meets the following conditions. If the annual taxable sales estimated by the tax authorities exceed the standards of small-scale enterprises, they can be temporarily identified as general taxpayers. The longest period of temporary recognition is one year (calculated from the month of approval, 12 months): the basic conditions for newly established enterprises to apply for value-added tax are: paid-in capital of 500,000 yuan (according to local policies). Edit this paragraph. The applicant shall provide the following information (1). An industrial enterprise shall submit the following information when applying for the qualification of VAT general taxpayer: 1. Written application report 65,438+0. 2 "VAT general taxpayer application confirmation form" in triplicate. 3. Four copies of the tax registration form of the place where the goods of the general VAT taxpayer are stored. 4. The files of general VAT taxpayers are in duplicate. 5. Certificate of ownership of the business premises, a copy of the lease contract or agreement 1 (if it is not owned by the operator, provide a copy of the certificate of ownership of the lessor's business premises). 6. Seven copies of the resident ID cards of the legal representative, key managers and accountants and seven copies of the accounting qualification certificate 1 respectively. Copy of business license 1 copy 8. Copy of bank deposit certificate (i.e. capital injection certificate) 1 copy 9. Capital verification report of relevant institutions 1 copy 10. Copy of the Articles of Association 1 1. If it is an enterprise, (2) A newly established commercial enterprise shall submit the following materials to apply for the qualification of VAT general taxpayer: 1. Written application report 1. 2. The application confirmation form of general VAT taxpayers is in triplicate. 3. Four copies of the tax registration form of the place where the goods of the general VAT taxpayer are stored. 4. The files of general VAT taxpayers are in duplicate. 5. Proof of ownership of the business premises. 1 copy of the lease contract or agreement (if it is not owned by the operator, provide a copy of the ownership certificate of the lessor's business premises) 6. Copy of resident ID card of legal representative, main managers and accountants and copy of accounting qualification certificate 1 7 copies each. Copy of business license 1 copy 8. Copy of bank deposit certificate (i.e. capital injection certificate) 1 copy 9. Capital verification report of relevant institutions 1 copy 10. Copy of Articles of Association 1 copy 165438. Taxpayer identification standards include 65,438+0 signed purchase and sale contracts, agreements or written intentions, 65,438+02 tax registration certificates of the head office, valid VAT taxpayer certificates and resolutions of the board of directors. Note for editing this paragraph: 1. The telephone requirements for all forms are landline and mobile phone; 2. Copy the legal person ID card, any shareholder ID card and accounting ID card on a piece of A4 paper at the same time, and affix the official seal and code seal of the enterprise; 3 enterprise head office is not in the same county (city), and unified accounting is implemented. If the head office is a general taxpayer of value-added tax, the branch office may also apply for being a general taxpayer; 4. Require the presence of legal persons, shareholders and accountants during on-site inspection; Print the bank statement in duplicate from the opening of the enterprise to the inspection date, and prepare accounting books and original vouchers; The newly-established enterprise shall apply to the tax authorities within 30 days, and if it exceeds the time limit, it shall be converted into a general taxpayer on a small scale. To edit this paragraph, the following documents and materials shall be provided to the tax authorities, and the following documents and materials shall be provided to the tax authorities to apply for the identification of general taxpayers. 1. Application report. Taxpayers applying for the identification of ordinary taxpayers must issue a written application report to the tax authorities. The application report should focus on the specific reasons for applying for the identification of the general taxpayer and the ability to fulfill the obligations of the general taxpayer. 2. Business license approved by the administrative department for industry and commerce. 3 articles of association, contracts, agreements and other materials related to the establishment and business activities of taxpayers. 4. Proof of bank account number. 5. Certificate of registered capital. (commercial enterprises) 6. Identification of the legal representative and taxpayer (resident ID card, passport or other legal documents). (commercial enterprises) 7. Proof materials such as real estate license and house lease contract. (commercial enterprises) 8. Other relevant materials and certificates required by the tax authorities. The general taxpayer's counseling period is half a year, and the half-year sales amount reaches 900,000, so he can apply to become a formal general taxpayer.