1. A written (printed) application form for the enterprise to apply the simplified method (the application content includes: a detailed description of raw materials and production technology for producing the above goods);
2. Copy of the business license of the enterprise (copy);
3, "VAT general taxpayer qualification certificate" (copy);
4, the qualification certificate or product inspection report approved by the relevant departments (copy).
5, the enterprise to fill in the "simple way to collect VAT general taxpayer record form" in duplicate.
Taxpayers need to apply for simple collection and filing, please fill in the "Simple Collection and Filing Form for General Taxpayers" and file it with the competent tax authorities. Taxpayers can file a simple tax calculation method with the competent tax authorities at the beginning of each month.
Extended data:
Units and individuals that need to receive and purchase invoices shall go through the formalities of receiving and purchasing invoices with the tax registration certificate, the identity certificate of the agent and the stamp of the special seal for invoices made according to the style specified by the competent tax department of the State Council.
The competent tax authorities shall, according to the business scope and scale of purchasing units and individuals, confirm the types, quantities and methods of purchasing invoices, and issue invoice purchasing books within 5 working days.
Taxpayers whose annual sales of VAT for taxable services (hereinafter referred to as annual sales of taxable services) exceed the standards set by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China are general taxpayers, while taxpayers who do not exceed the prescribed standards are small-scale taxpayers.
Other individuals whose annual sales of taxable services exceed the prescribed standards are not ordinary taxpayers; Non-enterprise units, enterprises and individual industrial and commercial households that do not regularly provide taxable services may choose to pay taxes according to small-scale taxpayers.
Baidu encyclopedia-general taxpayer
Baidu encyclopedia-taxpayer