General taxpayer application report
XXX IRS:
Our company was established at: X address, legal representative: XXX economic type: limited liability company, telephone number: XXXX enterprise, registered capital of XXX million yuan. The natural person contributes XXX million yuan, and XXX contributes X million yuan. Production and business scope: manufacturing, processing and sales of XXX. Main production equipment invested: XXX. Enterprise premises: owned or leased, including: office premises of XX square meters, production workshop of AA square meters and warehouse of XX square meters.
The estimated sales revenue of the enterprise in 200X is XXX million yuan, and the guaranteed sales amount is XXX million yuan. The gross profit rate of products is X%, and the total profit is XX million yuan.
The enterprise is equipped with financial personnel, general ledger, subsidiary ledger, cash, bank journal and other auxiliary account books, which can correctly calculate the total income and cost according to the enterprise financial system, correctly calculate the input tax of value-added tax output, properly keep account book vouchers, fulfill tax obligations according to the tax law, purchase, keep and use special invoices for value-added tax according to regulations, and the financial department has installed anti-theft facilities and purchased safe boxes. Accordingly, the enterprise applied to the IRS to become a general taxpayer of VAT.
Applicant: XXXXXXXX
200X-X-X
for reference only
What are the conditions for ordinary taxpayers to apply?
First, the general taxpayer application conditions
1. Income meets the standard: annual industrial income 1 10,000 yuan (excluding tax) and commercial income10.8 million yuan; New enterprises don't need it!
2. Improve accounting: there must be more than two professional financial personnel, and set up general ledger, subsidiary ledger and journal according to regulations; Can accurately calculate the input, output and tax payable of value-added tax; To be able to establish relevant warehousing procedures in accordance with the requirements of the tax authorities, and to file tax returns and submit various statements in accordance with the requirements of the tax authorities;
3, there is a real office space: consistent with the business license address! The inland revenue department will send a Commissioner to inspect it.
4. The registered capital of the newly established enterprise is required to be more than 6,543,800 yuan! More than 500 thousand old enterprises
Two, the application of general taxpayers need to provide information:
1, written application of the enterprise;
2. Two copies of the Application Form for General VAT Taxpayer;
3. Corporate bank account opening certificate in basic account and copies of all bank account numbers; ;
4, the legal representative of the enterprise (person in charge), financial personnel, the taxpayer's ID card copy;
5. A copy of the house title certificate or the house lease contract;
6, a copy of the qualification certificate of financial personnel;
7, enterprise capital verification report;
8. A copy of the general ledger;
9. A copy of the Articles of Association.
Third, the time to apply for general taxpayers:
1. After obtaining the tax registration certificate and filing tax returns, a newly-established enterprise may apply to the tax authorities for the recognition of general taxpayers. Generally, you can complete the qualification confirmation and enter the counseling period within 15 working days after application.
2. Non-newly established enterprises can apply for general taxpayers only after their income reaches the standard of general taxpayers. For enterprises whose income reaches the standard, the tax authorities mainly review their accounting situation; Enterprises whose income reaches the standard must apply for general taxpayers. If the accounting is not perfect, the tax authorities shall directly levy taxes at 17%, and shall not deduct the input tax and issue special invoices for value-added tax. Supplement: The process of applying for VAT for general taxpayers is as follows: First, apply to the management office (or the "full-process agent window" specially set up by the tax bureau), get the form and prepare the materials, and return the application form to the sending unit. Then the management office will check the establishment of account books and the production and operation ability, and then the inspectors will report it to the turnover tax department of our bureau for approval. After approval, they will issue certificates to enterprises and ordinary taxpayers. The time is generally 15 working days after the application is submitted.
Four, the general taxpayer application agent process
Business contact ◆ Signing a contract ◆ Receiving materials ◆ Submitting an application ◆ Sending an accounting auxiliary firm for on-site inspection ◆ The Inland Revenue Department passes the application ◆ Entering the counseling period to complete the agency matters ◆ Handing over materials and money.
How to apply to become a general taxpayer?
Taxpayers who need to apply for the recognition of general VAT taxpayers for newly established tax registration should apply for recognition at the same time of tax registration; Originally belonging to small-scale taxpayers, after reaching the prescribed standards, they may apply to the comprehensive service window of the competent tax authorities for recognition.
I. Information to be provided:
Eligible taxpayers may submit a written application to the comprehensive service window, receive and fill in the Confirmation Form for Application of VAT General Taxpayer, and submit it to the comprehensive service window for verification together with the following materials:
1. Relevant contracts, agreements and articles of association;
2 financial statements (balance sheet, income statement, cash flow statement);
3. When the head office applies for the recognition of the branches with unified accounting, it should also provide the certificate (copy) that the tax authorities where the head office is located approve the head office as a general taxpayer, and the certificate that the head office agrees to handle the procedures for the recognition of general taxpayers;
4, a sole proprietorship enterprise "fixed assets investment declaration, inventory list", "paid-in capital declaration form";
5. Other relevant certificates and materials required by State Taxation Administration of The People's Republic of China in charge.
Second, the handling procedures:
(a) the new office needs to be approved by the general taxpayer:
While in industrial and commercial registration.
(two) the original small-scale taxpayers need to be identified as general taxpayers:
1. After the annual taxable sales income of small-scale taxpayers exceeds the standard of small-scale taxpayers, small-scale taxpayers can immediately apply to the competent tax authorities for general taxpayer identification, or apply to the competent tax authorities for general taxpayer identification before the end of the following year 1;
2, to the comprehensive service window to receive the "VAT general taxpayer application form", truthfully fill in and submit it to the comprehensive service window together with other materials;
3. After being investigated and verified by the competent tax authorities, the general VAT taxpayer receives a reply from the comprehensive service window, and a copy of the tax registration certificate is stamped with the chapter of "General VAT taxpayer" by the comprehensive service window.
How to write the application form for small-scale enterprises of general taxpayers?
General taxpayer application report
XXXX State Taxation Bureau:
XXXX is a limited liability company with independent enterprise legal person status approved by XXX Administration for Industry and Commerce, and its address is located in the main business scope of XXX Company: XXXX. The main business of the company is: XXXX. Companies engaged in business activities strictly abide by professional ethics and accept the supervision of * * * and the public. According to the Regulations on Value-added Tax, units and individuals that sell goods or provide repair and replacement services and import goods are taxpayers of value-added tax. According to the operation and general marketing ability of the company after its establishment, it is estimated that the monthly wholesale sales will be around XXX million yuan and the annual sales will be above XXX million yuan. And the company's financial institutions are sound, accounting and cashier are set up separately, and internal constraints are implemented, and there are financial management regulations (see financial regulations for details). In accounting, the general ledger and subsidiary ledger are set up according to XXX accounting system, and the cost accounting is sorted by weighted average; Comrades who have been engaged in industrial accounting for many years, as financial directors and accounting supervisors, have strong financial accounting ability; Designate a special person to keep and use the special invoices for tax value-added tax (including the relevant responsibility system for the purchase, use, balance and storage of special invoices); There is a special financial office, equipped with anti-theft doors and windows and a safe.
According to the Provisional Regulations on the Administration of Value-added Tax in People's Republic of China (PRC) and relevant tax laws, we are now applying for recognition as a general taxpayer.
How to apply to become a general taxpayer?
To apply for a general taxpayer, you must have a fixed business place and office space, with an annual sales income of more than 6,543,800 yuan and a sound financial and accounting system.
If the tax included in the VAT invoice issued to others is 65,438+10,000 yuan, you have to pay 14529.9 1, but you can also get the input ticket from others to deduct it. For example, someone else gave you an extra ticket of 80,000 yuan this month, and the value-added tax paid was (65438+ 10,000-80,000)/1.
I don't want to transfer to ordinary taxpayers.
1 According to Article 29 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC), non-enterprise units and enterprises with infrequent taxable activities can choose small-scale taxpayers to pay taxes.
According to the Notice of State Taxation Administration of The People's Republic of China on the Determination of General VAT Taxpayers (Guoshuihan [2008]1079):
Small-scale taxpayers whose taxable sales in 2009 exceeded the new standard should apply to the competent tax authorities for general taxpayer qualification recognition in accordance with the relevant provisions of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC) and its detailed rules for implementation. Taxpayers who have not gone through the procedures for the identification of ordinary taxpayers shall calculate the tax payable according to the sales volume and VAT rate, and shall not deduct the input tax or use special VAT invoices.
2. Therefore, if your company is a non-enterprise unit and an enterprise with infrequent taxable activities, you can choose to pay taxes according to small-scale taxpayers. If the taxable sales of other small-scale taxpayers exceed the new standard, they must apply to the competent tax authorities for general taxpayer qualification in accordance with the regulations. Otherwise, the tax payable shall be calculated according to the sales volume and VAT rate, and the input tax shall not be deducted, and the special VAT invoice shall not be used.
What information do you need to apply for a general taxpayer?
The information required to apply for a general taxpayer varies from place to place, and usually includes:
L. A copy of the business license; Code certificate of enterprise legal person.
2. Copy of tax registration certificate (original and copy).
3. The capital verification report of the accounting firm; If there is a physical investment, an asset appraisal report is required.
4. Corporate bank account certificate (account opening license). Contracts, articles of association and agreements of relevant enterprises.
5. Identification certificate of the legal representative (ID card, temporary residence permit or passport); The identity card and accounting certificate of the accountant; Taxpayer's ID card.
6. Real and valid proof of the source of the house:
(1) House lease contract and house lease settlement voucher for fixed business premises. Personal housing rental requires proof of property rights.
(2) If the house is used free of charge and the property right of the house belongs to the investor, the property right certificate shall be provided, and the property owner shall write a description of the free use.
(3) If you use other people's houses for free, you need to provide proof of house property rights and notarize the agreement on free use of houses.
7. Employee list (name, address and ID number). Enterprises with a registered capital of more than 5 million yuan and more than 50 employees also need to have employee labor contracts filed with the labor department.
8. Commercial enterprises need real and effective commodity sales contracts and clear purchase channels (certificates issued by suppliers).
9. Written application of the enterprise. (The main contents to be printed include: enterprise name, registered address, business address, legal representative name, registered capital, main business items, estimated annual sales, whether there are warehouses, storefronts, workshops and equipment, whether there are full-time financial accountants, and whether the output value-added tax and input tax can be accurately calculated. ).
10, VAT tax return and payment form from the month after tax registration to the month before applying for the recognition of general taxpayers.
1 1. Certificate of origin of production plants, equipment and raw materials of non-commercial enterprises.
12. The export enterprise shall provide a valid foreign trade operator registration form stamped with the special seal for registration.
An Baili Accountant will answer your questions, hoping to help you.
How to apply for a general taxpayer?
It depends on whether you change from a small-scale taxpayer to a general taxpayer or apply directly.
Small-scale taxpayers who change into ordinary taxpayers may apply to the special administrator of the tax bureau and provide information in accordance with the provisions of the application form. Usually a copy of the certificate. The administrator may make field visits, generally to see whether you operate in the actual registered place and whether there is a safe for keeping special VAT invoices. After that, you will be given a time to reply, and you can get the general taxpayer qualification certificate on the date of notification.
Weiming mingde
How to write the reasons for ordinary taxpayers to apply?
About handling the application of general taxpayers
* * Co., Ltd. was established in * * * on * * * year (address). Legal representative: * *, with a registered capital of * * million yuan. This is a private limited liability company. Main business * *. There are * * accountants, * * tellers, * * employees, tax code: *, telephone number: *, financial controller: *, tax collector: *.
Our company has complete tax registration certificate, business license, legal person code certificate, account opening permit, capital verification report, house property certificate, articles of association, purchase and sale contract, etc. It has a fixed business place, complete anti-theft facilities and warehouses, purchased microcomputer and remote electronic declaration software according to the requirements of the tax authorities, and set up complete account books. The financial personnel are professionals with many years of financial experience and accounting certificates, and can accurately calculate the input tax and correctly carry out enterprise accounting.
According to the scale of the company, apply for the use of * * million yuan version of VAT invoice, and purchase * * copies of ordinary invoice * * yuan version (according to the situation of the tax bureau). I hereby apply. Please reply.
Applicant: * *
* * Year * * Month * * Day
How to write the application form of VAT general taxpayer?
Write the title, then go to XX State Taxation Bureau, and then introduce the basic situation of this unit. Referring to the business license and tax registration, industrial enterprises should indicate the plant and equipment, then write down the financial status, whether the accounting is sound and whether the anti-theft facilities are complete, and finally write down the application for the identification of general VAT taxpayers according to relevant policies, and finally affix the official seal of XX unit and legal representative.