1, application report. Taxpayers applying for the identification of general taxpayers must issue a written application report to the tax authorities. The application report should focus on the specific reasons for applying for the identification of the general taxpayer and the ability to perform the obligations of the general taxpayer.
2. Business license approved by the administrative department for industry and commerce.
3. Articles of association, contracts and agreements related to the establishment and business activities of taxpayers.
4. Proof of bank account number.
5. Certificate of registered capital. (Business enterprise)
6, the legal representative, tax personnel identification (resident identity card, passport or other legal documents). (Business enterprise)
7, housing property certificate, housing lease contract and other documents and materials. (Business enterprise)
8. Other relevant materials and certificates required by the tax authorities.
For a branch that is not located in the same county (city) as the head office, when applying for the identification of general taxpayers, it should also provide a certificate that the State Taxation Bureau at or above the county level where the head office is located has approved its head office as a general taxpayer (a photocopy of the application form for the identification of value-added tax general taxpayers by the head office).
I. Application and approval procedures
1. Taxpayers applying for VAT are ordinary taxpayers. First, they submit a written application to the competent tax authorities, receive the Approval Form for Application for Registration of VAT Ordinary Taxpayers and report it to the competent tax authorities for review; Second, the competent tax authorities go deep into the enterprise to conduct preliminary examination and write preliminary examination opinions and send them to the legal collection and management department; Third, the legal collection and management department will review the report according to the preliminary examination opinions and report it to the director's office meeting for research and decision. Fourth, after receiving the approval form of general taxpayers studied and passed by the director's office meeting, the Legal Collection and Management Section completed the document circulation operation in CTAIS through the tax branch within three working days. And make a "general taxpayer qualification certificate" for taxpayers. After receiving the examination and approval form of the general taxpayer that has not passed the study of the director's office, notify the tax bureau of the examination and approval results within one working day. The tax sub-bureau shall notify the taxpayer within one working day.
Second, the conditions for applying for a general taxpayer
1, scale standard: the annual sales of commercial enterprises is 800,000 yuan; The annual sales of industrial enterprises is 500,000 yuan;
2, sound financial accounting, can accurately calculate the output tax, input tax;
3, pay taxes according to law, can accurately provide tax information.
III. Time limit for examination and approval: The examination and approval shall be completed within fifteen working days from the date of receiving the taxpayer's application.