First, the conditions for becoming a general taxpayer.
1. Apply to be a general taxpayer.
Small-scale taxpayers who meet the requirements may apply to the competent tax authorities to become general taxpayers.
Note: Self-employed individuals can apply by themselves, and if the invoice amount meets the requirements for 12 months continuously, they are deemed as general taxpayers.
2, was ordered to become a general taxpayer.
Being recognized as a general taxpayer must meet the following conditions:
The invoice amount of this enterprise for consecutive 12 months reaches:
1, service industry 5 million
2. The production industry is 5 million yuan.
3. Trade industry 5 million.
Note: All the above are tax-free.
Second, the information needed to apply for a general taxpayer
1. Original business license (original or copy)
2. Official seal, invoice seal and private seal
3. Copy of legal person ID card
4. A copy of the account opening permit,
Third, ordinary taxpayers need to buy materials.
1, golden tax plate (480 tax deductible)
2. Needle printer,
3. Computer
Four: the benefits of becoming a general taxpayer
1. You can apply for staying in Tmall and JD.COM Mall.
2, the customer base is the general taxpayer enterprises, in order to better cooperation.
4. You can enjoy exemption, credit and tax refund.
5. Input VAT can be deducted.
6, the symbol of the company's strength
Five: Applying to become a general taxpayer generally requires the following steps.
1. Taxpayer submits application.
2, the tax authorities to check the application materials
3. The tax authorities shall issue inspection reports and confirm the issuance of certificates.
The difference between small-scale enterprises and ordinary taxpayer enterprises
1, identification standard
The annual sales of small-scale taxpayers is 5 million yuan or less; The average taxpayer's annual sales exceed 5 million pounds.
If the company does not meet the criteria for the identification of general taxpayers, and its accounting is sound, and it can provide accurate tax information, it can also register with the competent tax authorities for general taxpayers.
2. Tax rate
The general taxpayer's VAT rates are 13%, 9% and 6% respectively. Small taxpayers are different. Commercial enterprises and industrial enterprises are uniformly taxed at the rate of 3%.
3. Invoice and input deduction:
Small-scale taxpayers generally use ordinary VAT invoices for sales, and generally do not issue special invoices, which cannot offset the input tax. (If you want to issue a special VAT invoice, you can go to the tax bureau to issue a 3% special VAT invoice; Small-scale taxpayers in some industries can also issue special tickets themselves)
Ordinary taxpayers can not only issue special invoices for value-added tax, but also issue ordinary invoices, and the obtained special invoices for value-added tax can also offset the input tax.
4. Tax policy.
Small-scale taxpayers are taxed at the VAT rate of 3%. If the monthly sales amount does not exceed 654.38+10,000 yuan or the quarterly sales amount does not exceed 300,000 yuan, the value-added tax shall be exempted and there is no need for tax declaration. Small-scale taxpayers generally report quarterly. Ordinary taxpayers should declare and pay taxes on time every month.
5. Small-scale taxpayers can be converted into general taxpayers, and general taxpayers can not be converted into small-scale taxpayers.
The above small series introduces how to apply for general taxpayers. Applying to become a general taxpayer generally requires the above steps. If you have any content, you will know what you are not clear about. Please refer to the above for details. For friends who are troubled by such problems, if you have any other questions, you can consult our online Q&A teacher!