(1) Conditions for recognition as a general VAT taxpayer

Any enterprise that meets one of the following conditions can apply to be recognized as a general VAT taxpayer:

< p>1. An enterprise that has been open for more than one year shall meet the following conditions

(1) The annual value-added tax sales (including export sales and tax-free sales, hereinafter referred to as annual taxable sales) reach or Exceeding the following standards:

①The annual taxable sales of industrial enterprises is more than 1 million yuan;

②The annual taxable sales of commercial enterprises are more than 1.8 million yuan.

(2) The following small-scale enterprises with sound accounting and annual taxable sales below the above-mentioned standards:

①Industrial enterprises with annual taxable sales of more than 300,000 yuan Enterprises;

② Commercial enterprises with annual taxable sales of more than 500,000 yuan

2. Within three months from the date of establishment of a new enterprise, it must meet the following conditions: , you can apply for general taxpayer identification procedures. If the annual taxable sales are estimated by the tax authorities to exceed the standards for small-scale enterprises, they can be temporarily recognized as general taxpayers, with a maximum period of one year (12 months from the month of approval):

(1) Sound accounting;

(2) The estimated annual taxable sales exceed the standards for small-scale enterprises;

(3) It has a fixed production and operation site.

3. Export enterprises with import and export rights;

4. Enterprises holding salt wholesale licenses and engaged in salt wholesale;

5 , water and electricity distribution enterprises;

6. The head office and branch offices of the enterprise are not in the same county (city), and unified accounting is implemented. If the head office is already a general taxpayer of value-added tax, the branch office can also apply to be a general taxpayer. .

(2) Application

1. Taxpayers should go to the document acceptance window of the declaration management section of the district (sub) bureau or grassroots branch and fill out the "General Application for General Value-Added Tax Taxpayer Qualification" "Book" and submit it together with the following information to the document acceptance window of the Declaration Management Section:

(1) Copy of business license and tax registration certificate;

(2) Legal representative, tax handler Proof of identity (ID card or passport);

(3) Business site information (property certificate or lease contract);

(4) Bank account number proof;

< p>(5) When a branch applies for identification, it should also provide the head office’s approval letter for general VAT taxpayer identification and the certification materials from the head office confirming that it is a unified accounting branch;

(6) Export Enterprises and salt wholesale enterprises should provide certification materials issued by relevant departments approving them to engage in import and export business or salt wholesale business;

(7) Relevant information on actual tax payments and sales forecasts;

(8) Other information required by the tax authority.

Applicants must submit the originals and signed copies of the above documents.

2. Apply for regularization after the expiration of the temporary recognition as a general taxpayer

Newly established enterprises must apply for regularization within ten days after the expiration of the temporary recognition as a general taxpayer. They should apply to the district to which they belong. The application management section of the (branch) bureau will receive and fill out the "General Application Form for General Taxpayer Qualification of Value Added Tax" and submit it to the application management section together with the following information:

(1) Industrial and commercial business license (copy), Copy of tax registration certificate (photocopy);

(2) Company-related contracts, articles of association, and agreements;

(3) Bank account certificate;

( 4) Proof of business site (property certificate or lease contract);

(5) If a branch applies, it should also provide the approval letter of the general VAT taxpayer identification of the head office, and the head office confirming its unified accounting branch Certification materials from the organization;

(6) Export enterprises and salt wholesale enterprises should also provide certification materials issued by relevant departments approving them to engage in import and export business or salt wholesale business;

(7) Annual financial statements;

(8) Copies of legal person’s ID card, accounting certificate, and tax handler’s certificate;

(9) Setup and detailed account of value-added tax payable Accounting method instructions;

(10) Actual sales volume and actual tax payment.

After receiving the taxpayer’s application materials, the document acceptance window of the district (branch) bureau and grass-roots branch bureau will issue a "Tax Document Collection Notification" to the taxpayer if it meets the requirements after review. , and forward the relevant information to the taxpayer's management department.

(3) Review

After the initial review by the Management Section, it will be forwarded to the deputy director in charge of business together with relevant information.

After approval by the deputy director in charge of business, it will be dealt with in two situations:

1. If the newly established enterprises and small-scale taxpayers that have been in business for more than 12 months do not agree with the recognition application , return it to the document acceptance window of the Declaration Management Section together with the information attached by the taxpayer, and return it to the taxpayer. At the same time, the "Notice of Not Recognizing General Taxpayer of Value-Added Tax" was issued.

2. If an enterprise that is temporarily recognized as a general taxpayer does not agree to become a regular taxpayer, the declaration management department will notify the taxpayer to handle the payment and cancellation of the VAT general taxpayer qualification certificate, anti-counterfeiting tax control gold tax card, and IC card. .

3. For those who agree to the recognition application, if it is not a new enterprise, the Application Management Section will print the "VAT General Taxpayer Qualification Certificate". A "VAT (Provisional) General Taxpayer Recognition Notice" is issued and the copy of the tax registration certificate is stamped "VAT General Taxpayer". If it is a newly established enterprise, the application management department shall issue a "VAT (Provisional) General Taxpayer Recognition Notice" and stamp "VAT (Provisional) General Taxpayer" on the copy of the tax registration certificate.

(4) Receive the determination results

Taxpayers should go to the document acceptance window of the Declaration Management Section with the "Tax Document Collection Notice" to receive the "VAT (Provisional) General Taxpayer Recognition" Notice", "VAT General Taxpayer Qualification Certificate" and "Tax Registration Certificate" (copy). Enterprises that are temporarily recognized as general taxpayers will not be approved for regularization and will receive a "Notice of Cancellation of General Taxpayer Qualifications".

(5) Notes

Enterprises that have failed to apply for regularization and have been canceled as temporary general taxpayers should pay special VAT invoices for purchases and stop using special VAT invoices. , if it has been included in the anti-counterfeiting tax control system, the anti-counterfeiting tax control IC card and golden tax card must be canceled. 2. General taxpayers who move across districts within the city should, when their tax registration is changed, pay and cancel the special value-added tax invoices and purchase books to the tax authorities in the place of migration, and cancel the registration information of anti-counterfeiting tax control machine tax cards and IC cards. And apply to the taxation authority of the place of relocation for approval of general taxpayer qualifications with the general taxpayer relocation certificate and relevant information issued by the taxation authority of the place of relocation, and fill in two copies of the "VAT General Taxpayer Approval Application Form". The tax authorities in the place of relocation shall review the enterprise's qualifications in accordance with prescribed procedures, determine the face value, quantity and limit of monthly special invoices, and issue a "VAT General Taxpayer Approval Notice".

During the period of application for qualification approval, the tax authorities will temporarily retain their qualifications as general taxpayers of value-added tax, and tax collection and management will be carried out in accordance with the relevant provisions of general taxpayers. If a company fails the qualification review and its cumulative taxable sales for the year exceeds the standard, the tax authorities shall order it to make rectifications within a time limit, suspend its general taxpayer qualification, calculate the tax payable based on the sales volume in accordance with the VAT rate, and stop deducting input tax. The right to use special value-added tax invoices will be cancelled, and the "Invoice Purchase Book" will be collected; those whose accumulated taxable sales for the year are below the standard will be canceled as general taxpayers of value-added tax.