I. General taxpayers

General taxpayers refer to enterprises and enterprise units whose annual VAT sales (hereinafter referred to as annual taxable sales) exceed the standard of small-scale taxpayers stipulated by the Ministry of Finance. The characteristic of ordinary taxpayers is that the input tax amount of VAT can be deducted from the output tax amount.

Second, the identification standard

1. VAT taxpayers whose annual taxable sales exceed the standards for small-scale taxpayers stipulated by the Ministry of Finance and State Taxation Administration of The People's Republic of China shall apply to the competent tax authorities for general taxpayer qualification.

2. If the annual taxable sales amount does not exceed the standards for small-scale taxpayers stipulated by the Ministry of Finance and State Taxation Administration of The People's Republic of China, and the newly-opened taxpayers, they may apply to the competent tax authorities for the qualification of general taxpayers.

The following conditions must be met: there is a fixed production and business premises; Be able to set up account books in accordance with the unified national accounting system, conduct accounting according to legal and valid vouchers, and provide accurate tax information.

Third, the benefits of paying taxes

1, ordinary taxpayers are easy to negotiate business with ordinary taxpayers. Usually, large companies are ordinary taxpayers, so the business can be bigger.

2. Ordinary taxpayers have standardized financial, tax and management requirements and high requirements for financial personnel, which can reduce business risks and tax-related risks.

3. The general taxpayer can get the VAT input ticket to be deducted, the tax burden is reasonable, and the business with lower gross profit can also be done, so the business is easy to make big.

4. VAT invoices with the tax rate of 17% can be issued to meet the needs of customers.

5. You can enjoy export tax refund (if you purchase in China and get an input VAT invoice of 17%, you will get a tax refund of 13%. ）。

6. You can enjoy exemption, credit and tax refund.

7. Tax exemption: export is tax-free and exempt from value-added tax.

Conclusion: If an enterprise wants to do big business, it must be a general taxpayer.