Small-scale taxpayers must meet the following conditions to become ordinary taxpayers:
1. Taxpayers who are engaged in the production of goods or provide taxable services, and taxpayers who are mainly engaged in the production of goods or provide taxable services and concurrently engage in the wholesale or retail of goods, with annual VAT sales of more than 1 million yuan; Taxpayers engaged in the wholesale or retail of goods have an annual taxable sales of more than 1.8 million yuan;
2. Small-scale taxpayers who have sound accounting and can provide accurate tax information can be identified as ordinary taxpayers with the approval of the competent tax authorities, and the tax payable shall be calculated in accordance with relevant regulations. There is no time requirement.
The taxpayer's application for recognition as a general taxpayer is as follows:
1. The taxpayer submits written application materials and fills in the form;
2. The tax authorities check the application materials, and the materials are verified correctly, so they can pass the examination smoothly;
3. The tax authorities conduct on-site inspection and issue inspection reports;
4. The tax authorities have determined that small-scale taxpayers are converted into ordinary taxpayers.
The materials required for a taxpayer to apply for recognition as a general taxpayer are as follows:
1. Identification certificates of the legal representative and the person in charge of finance;
2. Qualification certificate of financial personnel (corresponding professional certificate);
3. Tax registration certificate;
4. Business license;
5. Bank account opening license;
6. capital verification certificate;
7. Proof of ownership or use right of the business site and main production and business equipment;
8. Other relevant documents and materials required by the tax authorities.
Announcement of State Taxation Administration of The People's Republic of China on Unifying the Standards of Small-scale Taxpayers Article 1 A general taxpayer who meets the following conditions may choose to be re-registered as a small-scale taxpayer in accordance with Article 2 of the Notice of the Ministry of Finance and the State Administration of Taxation on Unifying the Standards of Small-scale Taxpayers of VAT (Caishui [218] No.33). Or choose to continue as a general taxpayer:
(1) registered as a general taxpayer according to the relevant provisions of Article 13 of the Provisional Regulations of the People's Republic of China on Value Added Tax and Article 28 of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value Added Tax.
(2) The accumulated VAT sales (hereinafter referred to as taxable sales) for 12 consecutive months (with 1 month as a tax period, the same below) or 4 consecutive quarters (with 1 quarter as a tax period, the same below) before the registration date has not exceeded 5 million yuan.
if the operating period is less than 12 months or 4 quarters before the registration date, the cumulative taxable sales specified in the preceding paragraph shall be estimated according to the monthly (quarterly) average taxable sales.
the specific scope of taxable sales shall be implemented in accordance with the relevant provisions of the Measures for the Administration of the Registration of General VAT Taxpayers (Order No.43 of State Taxation Administration of The People's Republic of China) and the Announcement of State Taxation Administration of The People's Republic of China on Several Matters Concerning the Registration and Administration of General VAT Taxpayers (State Taxation Administration of The People's Republic of China Announcement No.6 of 218).
Legal basis: Law of the People's Republic of China on the Administration of Tax Collection
Article 28 Tax authorities shall collect taxes in accordance with the provisions of laws and administrative regulations, and shall not levy, stop, overcharge, underpay, advance, postpone or apportion taxes in violation of the provisions of laws and administrative regulations. The taxable amount of agricultural tax shall be approved in accordance with the provisions of laws and administrative regulations.
article 29 no unit or individual may conduct tax collection activities except tax authorities, tax personnel and units and personnel entrusted by tax authorities in accordance with laws and administrative regulations.
Article 3 A withholding agent shall perform the obligation of withholding and collecting taxes in accordance with the provisions of laws and administrative regulations. The tax authorities shall not require units and individuals that have no obligation to withhold or collect taxes as stipulated by laws and administrative regulations. Taxpayers may not refuse to withhold or collect taxes when withholding agents perform their obligations according to law. If the taxpayer refuses, the withholding agent shall promptly report to the tax authorities for handling. The tax authorities shall, in accordance with the provisions, pay withholding agents the handling fees for withholding and collecting.