General taxpayers of newly-established commercial enterprises shall implement the tax counseling period management system. The counseling period is half a year. This period is called the counseling period for ordinary taxpayers.

Measures for the administration of tax counseling period for general taxpayers of value-added tax:

Article 1 In order to strengthen the management of the tax counseling period for general VAT taxpayers, these Measures are formulated in accordance with the provisions of Article 13 of the Administrative Measures for the Accreditation of General VAT Taxpayers (hereinafter referred to as the Accreditation Measures). ?

Article 2 These Measures shall apply to the general VAT taxpayers who implement the management of tax counseling period (hereinafter referred to as the taxpayers in counseling period). ?

Article 3 The term "small business 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 a staff of less than 10 (including 10). Only engaged in export trade, do not need to use special VAT invoices. ?

Article 4 The term "other general taxpayers" as mentioned in Article 13 of the determination method refers to the general taxpayers under any of the following circumstances:

(1) The amount of VAT tax evasion accounts for more than 10% of the taxable amount and the amount of tax evasion is more than 100000 yuan; ?

(2) defrauding export tax rebates; ?

(3) Falsely issuing VAT deduction vouchers; ?

(4) Other circumstances stipulated by State Taxation Administration of The People's Republic of China. ?

Fifth small business wholesale enterprises newly identified as general taxpayers shall implement the tax counseling period management for three months; The period for other general taxpayers to implement tax counseling period management is 6 months.