Taxpayers who need to apply for the identification of general VAT taxpayers in the newly-established tax registration shall apply for the identification at the same time as the tax registration; Originally belonging to small-scale taxpayers, after reaching the prescribed standards, they may apply for recognition to the comprehensive service window of the competent tax authorities.
I. Information to be provided:
Eligible taxpayers can submit a written application to the comprehensive service window, receive and fill in the Application Confirmation Form for VAT General Taxpayers, and submit it to the comprehensive service window together with the following materials to be checked:
1, relevant contracts, agreements and articles of association;
2. Financial statements (balance sheet, income statement, cash flow statement);
3, and the head office to implement unified accounting branches in Shenfu for identification, it should also provide the head office where the tax authorities approved the head office as a general taxpayer proof (photocopy), and the head office agreed to branch for general taxpayer identification procedures;
4, a sole proprietorship enterprise "declaration of investment in fixed assets, inventory list", "paid in capital declaration form";
5. Other relevant certificates and materials required by the competent State Administration of Taxation.
Second, the handling procedures:
(a) the new office needs to be recognized by the general taxpayer:
At the same time as the business registration.
(two) the original small-scale taxpayers need to be recognized by ordinary taxpayers:
1, after the annual taxable sales income of small-scale taxpayers exceeds the standard of small-scale taxpayers, small-scale taxpayers can immediately submit a written application for the recognition of general taxpayers to the competent tax authorities, or submit a written application for the recognition of general taxpayers to the competent tax authorities 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 together with other materials to the comprehensive service window;
3. After investigation, verification and approval by the competent tax authorities, the general taxpayer of value-added tax will receive the reply from the comprehensive service window, and the copy of the tax registration certificate will be stamped with the chapter of "General taxpayer of value-added tax" by the comprehensive service window.
Where can I get the general taxpayer qualification certificate? What should we do?
When you go to the IRS, you can ask your national tax administrator in advance. If you need to prepare anything, go to the document acceptance window in the lobby to get the application form, and there will tell you what you need to provide. This seems to be an audit or something. It is not easy to approve it, and the sales volume has certain indicators. Let's ask your supervisor first.
General taxpayer's handling process
Answer: 1. If the newly-established enterprise has a sound financial system within three months from the date of receiving the tax registration certificate, it may apply for the identification of general taxpayers; For more than three months, it shall be handled according to the small-scale taxpayers who have started business (industrial enterprises can conduct accounting correctly, and their annual sales must reach more than 300,000 yuan; The annual sales of commercial enterprises must reach1800,000 yuan or more). The following materials or copies shall be attached to the application: ① a copy of the business license; ② Site certification; (3) a copy of the accountant's accounting certificate; (4) a photocopy of the accountant's ID card; ⑤ Application form for general taxpayer identification; 6. Copy of legal person ID card; All landowners other information required by the competent tax authorities. Second, it is temporarily determined that the general taxpayer applies for full employment at the expiration of the period: ① The annual sales of industrial enterprises reach more than 300,000 yuan and their financial accounting is sound, so they can be converted into formal general taxpayers; (2) The annual sales of commercial enterprises reach1800,000 yuan or more; (3) Need to fill in the application form for formal recognition of general VAT taxpayers. 3. Small-scale taxpayers apply for conversion to VAT general taxpayers: conditions: ① sound accounting; (2) The annual taxable sales amount reaches the specified standard; Information: ① copy of business license; ② Site certification; (3) a copy of the accountant's accounting certificate; (4) a photocopy of the accountant's ID card; ⑤ Application form for general taxpayer identification; 6. Copy of legal person ID card; All landowners other information required by the competent tax authorities. Answer: After the general acceptance, it is mainly necessary to establish and account for "tax payable-value-added tax payable" and its subordinate detailed accounts (such as input tax, tax paid, unpaid value-added tax transferred out, tax reduction and exemption, sharp output, export tax rebate, input tax transferred out, export tax deduction for domestic products, overpaid value-added tax transferred out, unpaid value-added tax, etc.).
Please adopt it.
How do ordinary taxpayers handle export procedures?
1。 First go to the local commerce bureau or commerce department for filing, and get the right to import and export.
2。 Go to the customs for filing, and then apply for a white paper to the customs at the export port for filing.
3。 Safe filing
4。 Internal revenue service filing
5。 Whether you need a license to operate products can be found out at the local commerce bureau or commerce department.
What information do ordinary taxpayers need to apply for?
According to the regulations, all taxpayers who meet the conditions of general taxpayers must take the initiative to apply to the competent tax authorities.
Procedures for the identification of general taxpayers.
I. Procedures for applying for accreditation
Taxpayers applying for the identification of general taxpayers generally go through the following procedures:
(1) Submit an application report. Taxpayers applying for the identification of general taxpayers must issue a written application report to the competent tax authorities, and the application report should focus on the specific reasons for applying for the identification of general taxpayers and their ability to fulfill their obligations.
(2) Providing relevant information. Taxpayers shall truthfully provide the following information when submitting an application report:
1. Business license issued with the approval of the administrative department for industry and commerce;
2. Articles of association, contracts, agreements and other materials related to the establishment and business activities of taxpayers;
3. Relevant accounting books, accounting vouchers, accounting statements and accounting certificates of accounting personnel; 4 other relevant documents and materials required by the national tax authorities.
Where a taxpayer is a branch, when applying for the identification of a general taxpayer, in addition to providing the above-mentioned documents and materials, it should also provide the certificate that the head office is approved as a general taxpayer by the competent tax authorities where the head office is located.
(three) the competent tax authorities for examination and approval. After receiving the taxpayer's application report, the competent tax authorities shall carefully examine the relevant application materials and certificates. The main content of the audit is whether the relevant documents and materials provided by taxpayers are complete and whether the contents are true. If it is found that the taxpayer's application materials are untrue or the documents are not uniform, the competent tax authorities will not accept them and return all the application materials and documents of the taxpayer to the taxpayer; If the audited materials and certificates are complete and true, the applicant shall be issued the Application Confirmation Form for General VAT Taxpayers.
(4) Fill in the Application Confirmation Form for General VAT Taxpayers. Taxpayers shall truthfully fill in the Application Confirmation Form for VAT General Taxpayers as required after receiving it.
(5) examination and approval. The competent tax authorities shall report to the Provincial State Taxation Bureau for examination and approval step by step according to the prescribed authority after receiving the Application Confirmation Form for General VAT Taxpayers submitted by taxpayers. If it is other taxpayers, it shall be submitted to the county or city tax authorities for examination and approval.
(6) Qualification determination. After receiving the approval from the higher-level tax authorities, the competent tax authorities shall affix a special seal of "VAT General Taxpayer" on the top of the first page of the copy of the tax registration certificate and the invoice receiving and purchasing book (which can also be issued to a special "VAT Special Invoice Receiving and Purchasing Book"). At the same time, the signed application form 1 copy will be returned to the applicant.
Can a new enterprise directly apply for a general taxpayer?
According to the regulations, taxpayers who meet the requirements of general VAT taxpayers must take the initiative to apply to the competent tax authorities for the identification of general taxpayers. Value-added tax payers shall conduct self-appraisal in accordance with the standards of general taxpayers before applying for the identification procedures of general taxpayers. Anyone who meets the requirements of a general taxpayer shall apply to the competent tax authorities for the identification of a general taxpayer of value-added tax according to the following prescribed period. 1. Newly-opened VAT taxpayers who meet the requirements of general taxpayers should apply for the identification procedures of general VAT taxpayers at the same time of tax registration. The tax authorities temporarily identify the estimated annual taxable sales exceeding the standards of small-scale enterprises as general taxpayers; If the actual annual taxable sales after its opening does not exceed the standard of small-scale taxpayers, it should re-apply for the procedures for the identification of general taxpayers. If the accounting is sound and can accurately calculate and provide the output tax, input tax and tax payable according to the requirements of the accounting system and tax authorities, it can apply for the procedures for the identification of general taxpayers. With the approval of the competent tax authorities, it can not be regarded as a small-scale taxpayer, and it can be collected and managed according to the relevant provisions of VAT general taxpayers. Otherwise, cancel the general taxpayer qualification. 2. Small-scale enterprises that have started business (excluding VAT taxpayers who are not general taxpayers under any circumstances), if their annual taxable sales exceed the standard of small-scale taxpayers, should apply for the identification of general VAT taxpayers before the end of January of the following year. 3. Taxpayers who sell all duty-free goods, regardless of whether they meet the requirements of general taxpayers, do not go through the identification procedures for general taxpayers. The identification of general taxpayers shall be the responsibility of the State Taxation Bureau at or above the county level. Specifically: 1, taxpayers without branches should apply to the State Taxation Bureau at or above the county level where they are located for the identification of general VAT taxpayers. 2. For taxpayers with branches, if the head office and branches are not in the same county (city), the head office and branches shall respectively apply to the State Taxation Bureau at or above the county level where their respective institutions are located for the identification of general VAT taxpayers. The taxpayer's head office and branches implement unified accounting, and if the annual taxable sales of its head office exceed the standards of small-scale enterprises, its branches may apply for the identification procedures of general taxpayers. When going through the identification procedures, the State Taxation Bureau at or above the county level where the head office is located must provide proof that its head office is a general taxpayer (photocopy of the application form for identification of the head office). When a taxpayer applies for the identification of a general taxpayer, it shall truthfully provide relevant documents and materials according to the requirements of the tax authorities. Otherwise, the tax authorities have the right to refuse to accept it, and all the consequences arising therefrom shall be borne by the taxpayers themselves. Generally speaking, to apply for the identification of general taxpayers, the following documents and materials should be provided to the tax authorities. 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. (Commercial enterprises) 6. Identity certificates of legal representatives and tax payers (resident ID cards, passports or other legal documents). (Commercial enterprises) 7. Certificates and materials such as house ownership certificate and house lease contract. (Commercial enterprises) 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 general taxpayers, first, submit a written application to the competent tax authorities, receive the Approval Form for Application for Registration of VAT General 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 examination and approval form of general taxpayers studied and passed by the director's office meeting, the legal administration department will complete the documents in CTAIS through the tax branch within three working days. ......
What information do you need for general taxpayers?
Recognition conditions: Any enterprise applying for temporary general VAT taxpayer shall handle it separately within 30 days after receiving the Tax Registration Certificate. If an application is made within 30 days from the date of receiving the Tax Registration Certificate, the income standard will not be assessed; If it is more than 30 days, it must meet the income standard of general taxpayers before it can be handled. According to the above conditions, enterprises are requested to go through the identification procedures according to the following requirements: 1. Enterprises that apply within 30 days from the date of receiving the Tax Registration Certificate shall apply for value-added tax in Room 305 within 30 days after receiving the Tax Registration Certificate. Temporary general taxpayers shall bring: 1, original copy of business license 2, original copy of tax registration certificate 3, original invoice collection and purchase book 4, official seal, and fill in the field verification form of value-added tax general taxpayers. To receive the Application for Identification of General Taxpayer, you should bring the following materials: 1, and apply in writing (including: date of establishment, date of tax registration, actual business scope, financial personnel setting, whether the output tax, input tax and payable value-added tax can be accurately output, whether the relevant tax information can be submitted timely and accurately, account establishment, product sales forecast, annual payable value-added tax income and payable value-added tax forecast. 2. Original copy of Tax Registration Certificate 3, original copy of Business License 4, original copy of Invoice Receiving and Purchasing Book and copy of the first page (taxpayer's basic information) (B5 paper) 5. Original and copy of capital arrival certificate (bank statement) (B5 paper) 6. Original and copy of bank account opening license (B5 paper) Notes for filling in the Application Form for Identification of VAT General Taxpayers:/ 2, the "VAT general taxpayer application form" project is complete and stamped with the official seal in the upper left corner of the applicant. 3. Fill in the column of operating conditions and calculate the predicted income and time within a year from the next month of the application month; 4. Set the account name column to fill in the names of the general ledger and subsidiary ledger set by the enterprise; 5. Fill in the application confirmation column of VAT general taxpayer manually; 6. A copy of the Tax Registration Certificate and a copy of the Business License shall be made of B5 paper and stamped with the official seal (not foldable); 7. The legal person's ID card, temporary residence permit (for people from other provinces in Beijing), accounting personnel's ID card, accounting personnel's qualification certificate and temporary residence permit (for people from other provinces in Beijing) should be reduced to the same size as the ID card and posted in the designated box, and stamped with the official seal of riding seam; 8. Copy of real estate license and rental agreement (stamp duty-according to local tax requirements) shall be affixed to the designated place with B5 paper and official seal; 9, individual housing rental (free use, mutatis mutandis) requires a housing rental permit (in the housing management office where the property right is located) (copy and paste B5 paper at the place where the property right certificate and rental agreement are pasted); If there is no property certificate, the original and photocopy of the house purchase contract and invoice must be provided and copied on B5 paper; 10. If the property ownership certificate is inconsistent with the lessee, a power of attorney, sublease certificate or parent-child relationship certificate must be issued (copy and paste B5 paper on the property ownership certificate and the lease agreement). Note: The above copies are not foldable. Fill in the form according to the above requirements, and submit the form with the following information: 1, the original copy of the Tax Registration Certificate; 2. A copy of the first page of the Invoice Receiving and Purchasing Book (basic information of taxpayers); 3, two copies of the value-added tax general taxpayer identification application; 4. A written application at the time of preliminary examination, a copy of the capital availability certificate (bank statement) (B5 paper), and a copy of the bank account opening permit (B5 paper). 5. The above information shall be returned together with this instruction. The information must be complete, otherwise it cannot be processed. * * * Please bring your ID card and "Notice of Tax Document Collection" to the general taxpayer for approval. Second, enterprises that apply more than 30 days after receiving the Tax Registration Certificate and apply for general taxpayers more than 30 days after receiving the Tax Registration Certificate must meet the standard of general taxpayers (payable VAT sales income industry100000 business1800000). When handling, the enterprise shall provide the following information: 1, and provide a written application. (Content: small-scale taxpayers' business operation, payable VAT income and VAT during this year. ......
What information do ordinary taxpayers need to bring to the IRS?
General taxpayer registration form
Ticket type verification form
Is the taxpayer yourself? If not, change to yourself and fill in the change tax registration form.
Do you need to add a new ticket buyer? It is the same as Article 3. If not, fill in the new ticket buyer's entrustment certificate.
Fill in the maximum billing limit table
Application form for tax administrative license
All forms should be stamped with the official seal, as well as a copy of the ticket purchaser's ID card, a copy of the agent's ID card (two if the ticket purchaser and the agent are the same person), the original ID card, a copy of the business license, and the official seal, invoice seal and legal person's private seal.
What materials do you need to provide for leaving the general taxpayer?
What materials do ordinary taxpayers need to provide for national tax registration?
1, apply for a written report on the identification of general taxpayers;
2. Copy and photocopy of business license;
3. Relevant articles of association, contracts and agreements;
4. Proof of bank account number;
5, a copy of the code certificate and a copy;
6, the legal representative or person in charge of the identity card and a copy;
7, proof of production and business premises;
8. Capital verification or evaluation report and its copy issued by the competent authority;
9, enterprise accounting personnel, tax personnel certificate and copy;
10, report on production and operation and tax payment in the previous year;
1 1, income statement, balance sheet and VAT payable of the previous year and the previous month at the time of application;
12, other information required by the competent tax authorities.
Small-scale transfer to general taxpayers
You can go to the document window (management registration) of the local tax hall and get the relevant forms for general tax payment. Generally, there will be a complete set of materials with detailed requirements (mainly: the application confirmation form of VAT general taxpayers, a copy of accounting certificate, a copy of sales contract and a copy of tax registration certificate. . . . . ), what you need. You get ready as he asks. Submitted, the document window will be responsible for the acceptance, and the tax bureau will arrange personnel to visit the site and account, and then conduct an interview and write the interview record. About a week later, after the approval, you went to the document window to get the stamped confirmation form. You are an ordinary taxpayer.
It's simple, but I suggest you walk around the tax bureau, which will be faster. Otherwise, it will be at least one month before you can make out the invoice.
1, accounting certificate for financial personnel and copy of computer training certificate for computer operators.
2. A copy of the ID card of the purchaser, agent and legal person (if it is from other places, a copy of the temporary residence permit is required)
3, proof of business premises, commercial enterprises need to provide the original warehouse contract). The lease agreement requires the lease term to be more than three years, and provides the lessor's property right certificate. If the land is used for free, the lessor shall issue a certificate to explain the situation.
4. Industrial enterprises need to provide copies of equipment invoices, and commercial enterprises need to provide original and copies of purchase and sale agreements (purchase and sale contracts need to be affixed with tax stamps).
Can I apply for general taxpayers at the beginning of starting a company?
Yes. Newly-opened enterprises that meet the requirements of general taxpayers may be temporarily recognized as general taxpayers, and the temporary recognition period shall not exceed one year at the longest (counting from the month when they are approved as temporary general taxpayers 12 months). During the temporary identification period, the enterprise shall submit an application for formal identification to the competent tax authorities after actually meeting the requirements of the general taxpayer. If it meets the requirements of the general taxpayer after examination by the county-level State Taxation Bureau, it shall go through the formalities for formal identification of the general taxpayer.
The general taxpayer conditions include: taxpayers engaged in the production of goods or providing taxable services, and taxpayers who mainly engage in the production of goods or provide taxable services and concurrently engage in the wholesale or retail of goods, with annual taxable sales of more than 500,000 yuan; Taxpayers who wholesale or retail goods have an annual taxable sales of more than 800,000 yuan. The company you intend to run belongs to the taxpayer who provides taxable services, which belongs to the first case.