Can newly established enterprises directly apply for general taxpayers? What conditions need to be met

Newly established enterprises can directly apply for general taxpayer status. The specific conditions are as follows.

According to the "Administrative Measures for the Qualification Recognition of General Taxpayers of Value-Added Tax" (State Administration of Taxation Order No. 22)

Article 4 Annual taxable sales exceed the Ministry of Finance and the State Administration of Taxation Taxpayers who meet the prescribed standards for small-scale taxpayers and newly opened businesses may apply to the competent tax authorities for general taxpayer qualifications.

For taxpayers who apply and meet the following conditions at the same time, the competent tax authorities shall apply for general taxpayer qualification certification:

(1) Have a fixed production and business location;< /p>

(2) Be able to set up account books in accordance with the unified national accounting system, conduct accounting based on legal and valid vouchers, and be able to provide accurate tax information.

Article 5 The following taxpayers are not eligible for general taxpayer qualification recognition:

(1) Individuals other than individual industrial and commercial households;

(2) Choice Non-enterprise entities that pay taxes as small-scale taxpayers;

(3) Enterprises that do not frequently engage in taxable activities choose to pay taxes as small-scale taxpayers.

Article 6: Taxpayers shall apply to the competent tax authorities where their institutions are located for recognition of general taxpayer qualifications.

Extended information

The following taxpayers are not eligible for general taxpayer qualifications:

1. Individuals other than individual industrial and commercial households

2. Choose to pay tax on a small scale Non-enterprise units that pay personal tax

3. Enterprises that do not frequently engage in taxable activities and choose to pay taxes as small-scale taxpayers

4. Non-enterprise units

< p>5. Enterprises selling duty-free goods

Recognition procedures

1. Taxpayers submit applications

2. Tax authorities verify application materials

< p>3. On-site inspection by the tax authority and issue inspection report

4. Determination by the tax authority