2 after the expiration of the counseling period, the general taxpayer counseling expires, and the taxpayer may apply for confirmation according to these measures. The competent tax authorities shall conduct examination and approval according to these measures.
Those who meet the requirements stipulated in Article 9 of these Measures, have sound accounting, can accurately provide tax information and have a normal tax assessment conclusion will be turned into general taxpayers, and a notice on the qualification identification (identification, extension and conversion) of VAT general taxpayers will be issued. For the general taxpayer during the counseling period, the following two situations will continue to be managed by the general taxpayer during the counseling period:
(a) in line with the conditions stipulated in Article 9 of these Measures, with sound accounting and accurate tax information, but the conclusion of tax assessment is abnormal;
(2) Failing to apply for confirmation within the specified time.
Other circumstances, according to the present measures to suspend or cancel the qualification.
Thirty-fourth temporary general taxpayers should apply for confirmation according to these measures. The competent tax authorities shall conduct examination and approval according to these measures. Those who meet the requirements of "general taxpayers" in these Measures, have sound accounting and can accurately provide tax information will be turned into regular employees, and will be issued with the Notice on the Qualification Identification (Confirmation, Conversion and Extension) of VAT General Taxpayers. For temporary general taxpayers who fail to apply for confirmation within the specified time, the collection and management system will automatically suspend their qualifications as general taxpayers, and the competent tax authorities will stop selling special invoices to them, turn over their unused special invoices for value-added tax and their purchasing books, track the tax returns of enterprises, and collect the anti-counterfeiting tax control machine gold tax cards and IC cards of enterprises whose qualifications have been suspended. Other circumstances, according to the present measures to suspend or cancel the qualification.
1. Enterprises applying for qualification recognition shall be recognized if the application contents in the application form are true and meet the conditions of "general taxpayer" in these Measures after examination. According to the following conditions, they are respectively identified as: general taxpayer in counseling period, temporary general taxpayer and formal general taxpayer:
(1) Eligible commercial enterprises, newly established commercial retail enterprises, newly established large and medium-sized commercial enterprises and other commercial enterprises with import and export operation rights are recognized as general taxpayers during the counseling period. The counseling period is not less than 3 months.
(2) Newly-established industrial enterprises that meet the requirements are recognized as temporary general taxpayers. Newly-built large and medium-sized commercial enterprises that meet the requirements of "general taxpayers" as stipulated in these Measures, have fixed business premises, fixed channels for purchasing and selling goods and perfect management systems, and can be directly recognized as temporary general taxpayers. The effective time of the temporary general taxpayer is June of the current month.
(3) Enterprises other than those specified in the preceding two paragraphs shall be recognized as regular general taxpayers if they meet the requirements.
If the important contents of the application form are inaccurate, but the annual taxable sales of the enterprise exceed 500,000 yuan, or the annual taxable sales exceed 800,000 yuan, it shall be recognized and its general taxpayer qualification shall be suspended in accordance with these Measures. Other circumstances shall not be recognized, and the specific reasons for not being recognized shall be informed in writing.
2. After the examination and approval in accordance with these Measures, the accepting post will issue the Notice on the Qualification Identification (Confirmation, Confirmation and Extension) of VAT General Taxpayer according to the examination and approval results (Annex 3). Upon approval, the first page of the copy of the tax registration certificate shall be stamped with the special seal for the confirmation of VAT general taxpayer, and the Qualification Certificate of VAT general taxpayer shall be issued at the same time. At the same time, enter the general taxpayer qualification information in the audit system.
3. The general taxpayer approved by the tax authorities shall calculate, declare and pay the value-added tax in accordance with the provisions of the general taxpayer from the date of qualification recognition, and receive, purchase and use special invoices for value-added tax in accordance with the provisions. After the special VAT invoice is confirmed, it shall be managed in accordance with relevant regulations.
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Information required for applying for general taxpayers
1. Original and copy of business license
2. Original and photocopy of the national tax registration certificate.
3. Housing lease contract
4. Original and photocopy of organization code certificate
5. Bank account opening certificate
6. The original and photocopy of the legal person's ID card and the original and photocopy of the tax collector's ID card.
7. The original accounting ID card and the original accounting certificate plus a copy.
8. Copy of shareholder's ID card
9. Photo of legal person 1 inch, photo of tax collector 1 inch.
10. Two photos of the chief financial officer 1 inch.
1 1. A copy of the Articles of Association.
12. Copy of capital verification report
13. Three formal sales contracts.
14. Financial management system and invoice management system
15. VAT payable details
16. Sales forecast report
17. VAT tax return
18. Recent financial statements
Conditions for applying for the identification of general taxpayers
The provisions of the tax bureau shall meet the following conditions:
1. The annual taxable sales of commercial enterprises is more than 800,000 yuan; Newly registered enterprises (within three months) do not require sales.
2. The office area is more than 70 square meters;
3. There is a formal house lease contract;
4. The financial system is sound. ;
5. The problem of rent invoice;
6. There is a formal purchase and sale contract;
7. The financial office and the manager's office are separated.
There should be a safe and an iron cabinet, both of which are locked.
9. There is a security door. (Special requirements of Shenzhen Customs)
Of course, the above are just some basic conditions. If you want to apply for approval, you must also pay attention to various problems. Shenzhen Zhicheng Accounting and Tax Service Center can help you successfully apply for a general taxpayer even if you can't meet the above conditions. Details: Mr. Zhu 159 1539 4566