The general taxpayer in counseling period refers to the general taxpayer who implements the management system of tax counseling period. Simply put, this counseling period is the time when the enterprise is recognized as a general taxpayer. If an enterprise wants to become a general taxpayer, it needs to be recognized by the tax authorities. General taxpayer identification process: the tax authorities shall review and evaluate the application materials, actual operations and tax returns of enterprises, and then identify them as general taxpayers, and implement the tax counseling period management system.

Main verification: whether the tax assessment conclusion is normal; Whether the interview and field trip results are normal; Whether it is normal for enterprises to declare and pay taxes; Whether the enterprise can accurately calculate the input tax and output tax, and correctly obtain and issue legal input tax deduction vouchers such as special invoices.

According to the audit and on-the-spot investigation, determine the examination and approval opinions, return the Application Confirmation Form of VAT General Taxpayer to the taxpayer, and file the relevant information.

The special invoices for value-added tax (hereinafter referred to as special invoices) obtained by taxpayers during the counseling period, the special payment book for customs import value-added tax and the settlement voucher for transportation expenses shall be cross-audited and verified before the input tax can be deducted, and the competent tax authorities shall implement limited sales of special invoices for taxpayers during the counseling period.

For small commercial wholesale enterprises that implement tax counseling period management, the maximum billing limit shall not exceed100,000 yuan; The maximum invoicing limit of other general taxpayers' special invoices should be re-approved according to the actual operation of the enterprise.

During the counseling period, the purchase and receipt of taxpayers' special invoices shall be controlled within a limited time, and the competent tax authorities may verify the supply quantity of special invoices each time according to the taxpayer's business conditions, but the number of special invoices sold each time shall not exceed 25.

If the taxpayer purchases the special invoices before using them up during the counseling period, the number of special invoices sold by the competent tax authorities shall not exceed the difference between the number of approved special invoices purchased each time and the number of unused special invoices.

Small commercial wholesale enterprises newly recognized as general taxpayers shall be subject to three-month tax counseling period management; The period for other general taxpayers to implement tax counseling period management is 6 months.