1. The enterprise shall apply within 30 days from the date of receiving the tax registration certificate.
Temporary taxpayers who apply for VAT in Room 305 within 30 days after receiving the tax registration certificate need to bring:
1. Original business license
2. Original tax registration certificate
3. Original invoice purchase book
4. Official seal
After the verification is qualified, fill in the Field Verification Form of VAT General Taxpayer, wait for the field verification of the tax office, and go back to Room 305 to go through the identification procedures of general taxpayers.
To receive the Application Form for Identification of General Taxpayers, the following materials shall be brought:
1, written application (including: date of establishment, date of tax registration, actual business scope, establishment of financial personnel, accurate output of output tax, input tax and payable value-added tax, timely and accurate submission of relevant tax information, account establishment, product sales forecast, annual payable value-added tax revenue and payable value-added tax forecast.
2. Original tax registration certificate
3. Original business license
4. Original invoice purchase book and copy of the first page (basic information of taxpayers) (B5 paper)
5. Original and photocopy of the certificate of capital availability (bank statement) (B5 paper)
6. Original and photocopy of bank account opening permit (B5 paper)
Matters needing attention in filling in the application form for the determination of general taxpayers of value-added tax;
1, with the cover stamped as required (official seal and file number stamp);
2. The Application Form for VAT General Taxpayer is complete and stamped with the official seal in the upper left corner of the applicant.
3. Fill in the column of operating conditions and calculate the expected income and time within one year from the next month of the application month;
4. Set the account name column and fill in the names of the general ledger and subsidiary ledger set by the enterprise;
5. Manually fill in the application confirmation column of general VAT taxpayers;
6. A copy of the tax registration certificate and a copy of the business license shall be made of B5 paper and stamped with the official seal (not foldable);
7. The legal person's ID card, temporary residence permit (for people from other provinces entering Beijing), accountant's ID card, accountant's qualification certificate and temporary residence permit (for people from other provinces entering Beijing) should be reduced to the same size as the ID card and posted in the designated mailbox, and stamped with the official seal;
8. Copy of real estate license and rental agreement (stamp duty-according to local tax requirements) shall be affixed to the designated place with B5 paper and stamped with official seal;
9. Personal housing rental (free use, mutatis mutandis use) requires a housing lease certificate (in the housing management office where the property right is located) (copy and paste B5 paper at the place where the property right certificate and the rental agreement are pasted); If there is no title certificate, the original and photocopy of the purchase contract and invoice shall be provided and copied on B5 paper;
10. If the real estate license is inconsistent with the lessee, a power of attorney, sublease certificate or superior-subordinate relationship certificate must be issued (copy and paste B5 paper on the real estate license and lease agreement).
Note: The above copies cannot be folded.
Fill in the form according to the above requirements and submit the form containing the following information:
1, original tax registration certificate;
2. Copy of the first page of the invoice receiving and purchasing book (basic information of taxpayers);
3, "VAT general taxpayer identification application" in duplicate;
4. A written application at the time of preliminary examination, a copy of the capital availability certificate (bank statement) (B5 paper) and a copy of the bank account opening permit (B5 paper).
5. The above information should be returned together with this note. The information must be complete, otherwise it cannot be processed.
* * * Please ask the legal person to bring his/her ID card and the Notice of Receiving Tax Documents to receive a reply from the general taxpayer.
Two, to receive the "tax registration certificate" from the date of more than 30 days of enterprise application.
If an enterprise applies for a general taxpayer more than 30 days after receiving the tax registration certificate, it must meet the general taxpayer standards (industrial sales revenue of VAT payable10.8 million, business10.8 million). When handling, the enterprise shall provide the following information:
1. Provide a written application. (Contents: small-scale taxpayers' operation, VAT income payable, VAT payment and financial personnel setting this year)
2. The original and photocopy of this year's value-added tax declaration form of small-scale taxpayers, and the original and photocopy of the paid tax payment book in triplicate (the photocopy is on B5 paper).
3. Original invoice purchase book.
Enterprises that meet the above conditions have received the Qualification Certificate of VAT General Taxpayer and the Application for the Recognition of VAT General Taxpayer in duplicate; After being sent back to Room 305, wait for the notice of the tax office for on-the-spot verification.
Matters needing attention in filling out the application form for identification of general taxpayers in duplicate:
1, the cover needs to be stamped (official seal, file number stamp)
2. The "Application Form for VAT General Taxpayer" is complete and stamped with the official seal of the enterprise in the upper left corner of the applicant;
3. Fill in the income and time of small-scale taxpayers paying VAT this year in the business column.
4. Set the account name column and fill in the names of the general ledger and subsidiary ledger set by the enterprise;
5. Manually fill in the application form for the identification of VAT general taxpayers (written application);
4. Copy of tax registration certificate and business license shall be made of B5 paper and stamped with official seal (non-foldable);
5. The legal person ID card, temporary residence permit (from other provinces to Beijing), accounting ID card, qualification certificate, temporary residence permit (from other provinces to Beijing) should be printed in the designated box, stamped with the seal of riding seam;
6. Copy of real estate license and rental agreement (stamp duty-according to local tax requirements) shall be affixed to the designated place with B5 and stamped with official seal;
7. Personal housing rental (provided free of charge, handled by analogy) requires a housing lease certificate (handled at the housing management office where the house is located), and copy and paste B5 paper at the place where the real estate license and rental agreement are pasted; If there is no real estate license, a copy of the purchase contract and invoice on B5 paper must be provided;
8. If the real estate license is inconsistent with the lessee, a power of attorney, sublease certificate or superior-subordinate relationship certificate shall be issued, and copied and pasted at the pasting place of the real estate license and lease agreement;
9. If there is both a registered place and a business place, the real estate license and lease agreement of the two places shall be provided at the same time.
Note: The above copies are not foldable.
Fill in the form according to the above requirements and submit the form containing the following information:
1, written application.
2. A copy of the small-scale value-added tax declaration form and a copy of the paid tax payment book (copy of B5 paper).
3, "VAT general taxpayer identification application" in duplicate;
4, VAT general taxpayer qualification certificate;
5. The above information should be returned together with this note. Otherwise, it cannot be processed.
Note: When receiving the reply, the legal person must hold the ID card and receive the notice of tax documents. Bring the VAT General Taxpayer Qualification Certificate and a copy of the tax registration certificate to the window 16 to go through the formalities of purchasing VAT invoices.
As for how long it will take, it depends on the information submitted and when the tax bureau will make an appointment for examination. Report the information first! Go to the tax bureau to get the form back and fill it out as required.