Article 13 The competent tax authorities may manage the tax counseling period for the following general taxpayers within a certain period of time:
(1) Small commercial wholesale enterprises newly recognized as general taxpayers according to the provisions of Article 4 of these Measures;
(2) Other general taxpayers as stipulated by State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC).
Guo Shui Fa [2065438+00] No.40 Measures for the Administration of Tax Counseling Period for General VAT Taxpayers
Article 3 The term "small commercial wholesale enterprise" as mentioned in the first paragraph of Article 13 of the Accreditation Measures refers to a wholesale enterprise with a registered capital of less than 800,000 yuan (including 800,000 yuan) and less than 10 employees (including 10 employees). Except for enterprises that only engage in export trade and do not need to use special VAT invoices.
Wholesale enterprises are defined according to the industry classification method in the National Economic Industry Classification (GB/T4754-2002) issued by the National Bureau of Statistics.
Article 4 The term "other general taxpayers" as mentioned in Article 13 of the Accreditation Measures refers to general taxpayers in any of the following circumstances:
(1) The amount of value-added tax evaded accounts for more than 10% of the tax payable, and the tax evaded is more than 65,438+10,000 yuan;
(2) defrauding export tax rebates;
(3) Falsely issuing VAT deduction vouchers;
(four) other circumstances stipulated by State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC).
Article 5 Small commercial wholesale enterprises newly recognized as general taxpayers shall implement a three-month tax counseling period management; The period for other general taxpayers to implement tax counseling period management is 6 months.