General taxpayer identification procedure
1. Taxpayer submits application.
2. The tax authorities shall review the application materials.
3. The tax authorities conduct on-site inspections and issue inspection reports.
4. Identification by tax authorities
Special provisions
Unless otherwise stipulated in State Taxation Administration of The People's Republic of China, once a taxpayer is recognized as a general taxpayer, it shall not be converted into a small-scale taxpayer.
The competent tax authorities may manage the tax counseling period for ordinary taxpayers within a certain period of time.
tax declaration
Taxpayers should file tax returns on a monthly basis, and the reporting period is from 1 to 15 of the following month. If the last day is a legal holiday, it will be postponed to 1. If there are legal holidays for more than 3 consecutive days from 1 to 10 every month, it will be postponed according to the number of holiday days. [ 1]
The interests of ordinary taxpayers
1. Ordinary taxpayers are easy to negotiate business with ordinary taxpayers. Usually, big companies are ordinary taxpayers, so business can be big.
2. Ordinary taxpayers have standardized financial, tax and management requirements, and have high requirements for financial personnel, which can reduce business risks and tax-related risks.
3. Ordinary taxpayers can get the VAT input ticket deduction, and the tax burden is reasonable. The business with low Mao Lijiao can also be done, and the business is easy to expand.
Conclusion: If an enterprise wants to do big business, it must be an ordinary taxpayer!
4. VAT invoices with the tax rate of 17% can be issued to meet the needs of customers;
5. You can enjoy export tax rebate.