A: There are two situations.
Under normal circumstances, the special VAT invoices obtained by small-scale taxpayers during the period cannot be deducted.
However, if the company is a newly-established enterprise and has not obtained production and operation income before handling the general taxpayer qualification registration, the following documents can be implemented:
Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Tax Deduction of Taxpayers Confirmed or Registered as General Taxpayers (State Taxation Administration of The People's Republic of China Announcement No.59, 20 15): "If a taxpayer fails to obtain income from production and operation during the period from tax registration to confirmation or registration as a general taxpayer, and fails to simply calculate the taxable amount according to the sales volume and collection rate, the VAT deduction voucher obtained during this period can be used to deduct the input tax after being confirmed or registered as a general taxpayer.
Information required for general taxpayer qualification registration
1, 3 copies of the VAT general taxpayer registration form, 2 copies of the application form for the maximum amount of special VAT invoices, 3 copies of the invoice type verification form, and 1 copy of the tax administrative license application form (stamped with the official seal and special seal for new invoices).
2. The original and photocopy of the tax registration certificate, and the photocopy of the business license provided by the three certificates in one.
3. Special stamp for invoice
4. A copy of the identity card of the purchaser and a color registration photo.
Please note that all copies should be stamped with the official seal, and it is best to handle things with the official seal. Once a taxpayer is recognized as a general taxpayer, it may not be converted into a small-scale taxpayer.
Information required for national tax declaration
Information collection form of new enterprise report, copy of legal person ID card and copy of business license.
Materials for purchasing billing software: 2 copies of invoice application form, copy of legal person ID card and copy of business license. Cost 1050 yuan, second-year upgrade fee and service fee in 560 yuan.
Information required for local tax declaration
Supplementary information collection form, registered credit information form (applicable to units and individuals), registered credit information form (applicable to natural persons), copy of legal person ID card and business license of the tax bureau.
Please note that all copies need to be stamped with a fresh official seal, and it is best to carry the official seal with you to handle matters.
What are the requirements for ordinary taxpayers on a small scale?
Annual taxable sales exceed the standards for small-scale taxpayers stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.
Can I apply for transfer to a general taxpayer if I can't meet the sales requirements?
If it does not reach 5 million yuan, or even zero declaration, you can also apply to become a general taxpayer. However, the competent tax authorities apply for general taxpayer qualification. The following conditions must be met: having a fixed production and business premises; Be able to set up accounting books according to the unified national accounting system, conduct accounting according to legal and valid vouchers, and provide accurate tax information.
Can I apply to become a small-scale taxpayer if I change to a general taxpayer?
Small-scale taxpayers can be converted into ordinary taxpayers, but ordinary taxpayers cannot be reduced to small-scale taxpayers.
The sales boundary between ordinary taxpayers and small-scale taxpayers
(1) Taxpayers engaged in the production of goods or providing taxable services, or mainly engaged in the wholesale or retail of goods (50% standard applies).
If the annual taxable sales amount is ≥ 500,000 yuan, it will be forced to be promoted to general taxpayer.
(2) Taxpayers engaged in the wholesale or retail of goods
If the annual taxable sales amount is ≥ 800,000 yuan, it will be forced to be promoted to a general taxpayer.
The turnover boundary between ordinary taxpayers and small-scale taxpayers (that is, non-traditional industrial and commercial enterprises)
If the annual taxable sales are more than or equal to 5 million yuan, they will be promoted to general taxpayers.
The annual sales of taxable services refers to the cumulative value-added tax sales of transportation and modern service industries provided by taxpayers within a continuous operating period of no more than 12 months, including tax-free sales and tax-reduced sales.
General taxpayer qualification determination
(1) VAT taxpayers whose annual taxable sales exceed the standards for small-scale taxpayers stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China shall apply to the competent tax authorities for general taxpayer qualification.
(2) Taxpayers whose annual taxable sales do not exceed the standards for small-scale taxpayers stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China, as well as newly opened taxpayers, may apply to the competent tax authorities for general taxpayer qualification.
The following conditions must be met: having a fixed production and business premises; Be able to set up accounting books according to the unified national accounting system, conduct accounting according to legal and valid vouchers, and provide accurate tax information.
Can two taxpayers pay taxes together?
A: According to Article 7 of the Pilot Implementation Measures for Changing Business Tax to Value-added Tax, with the approval of the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China, two or more taxpayers can be treated as one taxpayer. The specific measures shall be formulated separately by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.
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