I. Matters Newly-established commercial enterprises apply for the recognition of general VAT taxpayers.

The application of newly-established commercial enterprises to identify the general taxpayer of value-added tax refers to the business of newly-established commercial enterprises with tax registration, and the competent tax authorities accept, investigate, examine and approve their applications for identifying the general taxpayer of value-added tax.

Second, the basis

1, Emergency Notice of State Taxation Administration of The People's Republic of China on Strengthening the Administration of Value-added Tax Collection of Newly-established Commercial Enterprises (No.37 [2004] of the State Administration of Taxation)

2. Supplementary Notice of State Taxation Administration of The People's Republic of China on Strengthening the Administration of Value-added Tax Collection of Newly-established Commercial Enterprises (No.62 [2004] of the State Administration of Taxation)

Three, taxpayers should provide the main table, the number of copies.

Application Confirmation Form for General VAT Taxpayer, 2 copies.

Four, taxpayers should provide information.

1, VAT general taxpayer identification application report;

2, the goods purchase and sale contract or written intention, the goods purchase and sale channels provided by the supplier;

3. When going through the identification procedures, the branch shall provide the original and photocopy of the national tax registration certificate of the head office, the certificate that the head office is approved as a general taxpayer by the competent tax authority where the head office is located (photocopy of the application form for identification of the head office), and a copy of the resolution of the board of directors of the head office;

4. The export enterprise shall provide a valid Registration Form for Foreign Trade Operators with a special seal for filing and registration affixed by the Ministry of Commerce or its authorized local foreign trade authorities.

V. Time limit requirements for taxpayers to handle business

Newly-opened commercial enterprises that meet the requirements of general taxpayers should apply for the identification procedures of general taxpayers at the same time of tax registration.

Six, the tax authorities commitment time limit

Provide complete information, fill in the content accurately, complete the formalities, meet the acceptance conditions on the spot, and transfer to the next link within 2 working days from the date of acceptance; This tax-related matter shall be settled within 30 working days from the date of acceptance.

VII. Work Standards and Requirements

(1) Acceptance link

1, inspection data

Check whether the documents and materials produced by taxpayers are complete and effective.

2, review, input data

(1) Review whether the Application Confirmation Form of VAT General Taxpayer is complete and accurate, and whether the seal is complete;

(2) Check whether the original and photocopy provided by the taxpayer are consistent, whether the photocopy is marked with the words "consistent with the original" and signed by the taxpayer, and return the original to the taxpayer after verification;

(3) If the paper information is incomplete or does not meet the requirements, the taxpayer shall be informed to make corrections or re-fill;

(4) If it meets the acceptance conditions, enter the Application Confirmation Form of VAT General Taxpayer in the system, print the Notice of Acceptance of Tax Documents (CTAIS1.1) or the Document Acceptance Receipt (CTAIS2．0) and hand it over to the taxpayer.

3, turn to the next link

After the audit is correct, all the information submitted by the taxpayer will be transferred to the next link.

(II) Follow-up links

After receiving the information transferred from the previous link, we will conduct desk review, interview and on-site inspection, mainly including the following contents:

1, desk review

Read and review the following contents:

(1) industrial and commercial business license or other approved practice certificate information;

(2) tax registration information;

(3) the identity certificates of the legal representative of the enterprise and the tax payer (including the original and photocopy of the resident identity card and the original and photocopy of the passport);

(4) If the enterprise uses its own house as its business site, it shall read a copy of the house property certificate; If the business premises are leased, read a copy of the lease agreement;

(5) When applying for the qualification of general taxpayer, an export enterprise shall provide a valid Registration Form for Foreign Trade Operators with a special seal for filing and registration affixed by the Ministry of Commerce or its authorized local foreign trade authorities.

Whether the above information is consistent with the information provided by the taxpayer in the Application Confirmation Form for General VAT Taxpayers, and whether it is consistent with the taxpayer's registration information, etc.

2. The fundamental purpose of the interview is to understand the relevant information of the taxpayer through direct communication with the interviewee, so as to confirm whether it is a normal business household. When interviewing the legal representative of the enterprise, we should focus on the overall situation of the enterprise, such as enterprise registration, articles of association, organizational structure, decision-making procedures, management, business scope and operating conditions. When interviewing investors, we should focus on the relationship between investors and enterprise management. Interviews with financial personnel in charge should focus on understanding the bank account, registered capital and operating capital, sales income, financial accounting, tax declaration and actual tax payment of the enterprise. Interview with sales, procurement, warehousing and transportation and other related business executives to understand the authenticity of the enterprise's purchase and sale business. For the content of the interview, it is necessary to make a good record and have the signatures of the people involved in the interview. 3. On-the-spot inspection is an important process to confirm the evaluation doubts and interview contents. The contents of the inspection include: business license and tax registration certificate, ownership or lease certificate of the enterprise's business premises, warehousing and warehousing documents of raw materials and commodities, freight vouchers, water and electricity expenses vouchers, value certificates of legal representatives and key management personnel, qualification certificates of financial personnel, bank deposit certificates, capital verification reports of relevant institutions, original purchase and sale contracts and notarized materials, current accounts of funds, etc. In the field inspection, it is necessary to carefully verify the distinction between commercial retail enterprises, large and medium-sized commercial enterprises, small commercial enterprises and production enterprises. In addition to the comprehensive inspection according to the above inspection contents, it is necessary to specially check whether the production enterprises have the necessary production conditions such as production plants and equipment; For commercial and retail enterprises, it is necessary to check whether there is a fixed business place and the goods are in kind; For large and medium-sized commercial enterprises, it is necessary to verify the registered capital, bank deposit certificate, bank account and the number of enterprises.

According to the desk review, interview and field investigation, determine the examination and approval opinions, return the taxpayer a "VAT General Taxpayer Application Confirmation Form", and file the relevant information.