Second, the characteristics of general VAT taxpayers
General taxpayers recognized by the tax authorities may calculate the tax payable in accordance with the provisions of Article 4 of the People's Republic of China (PRC) VAT Regulations and use special VAT invoices.
For taxpayers who meet the requirements of general taxpayers but have not gone through the procedures for the identification of general taxpayers, the tax payable shall be calculated at the VAT rate according to the sales volume, and the input tax shall not be deducted, nor shall special VAT invoices be used. (Excerpted from the document No.059 issued by the State Administration of Taxation of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) [1994] and forwarded by the document No.228 issued by the Beijing Municipal Taxation Bureau) VAT taxpayers with annual sales above the prescribed standards are recognized as general taxpayers and not treated as small-scale taxpayers. (Excerpted from Document No.44 of Beijing Taxation Bureau [1994])
specific provision
First, small-scale enterprises and self-employed small-scale taxpayers with annual taxable sales not exceeding the standard have sound accounting and can provide accurate tax payment information. With the approval of the competent tax authorities, the tax payable may be calculated in accordance with the relevant provisions of these regulations instead of being a small-scale taxpayer. (Excerpted from the Provisional Regulations on Value-added Tax)
Sound accounting means that the output tax, input tax and tax payable can be accurately calculated according to the requirements of the accounting system and tax authorities. (Excerpted from the Detailed Rules for the Implementation of the Provisional Regulations on Value-added Tax)
Small-scale enterprises with annual taxable sales not exceeding the standard, sound accounting and accurate calculation and provision of output tax and input tax may apply for general taxpayer identification procedures. (Excerpted from document No.059 issued by People's Republic of China (PRC) State Taxation Administration of The People's Republic of China State Taxation Bureau [1994] and forwarded by document No.228 issued by Beijing Municipal Taxation Bureau)
Small-scale enterprises with annual taxable sales not exceeding the standard (enterprises and enterprise units that do not exceed the standard) have sound account books, can accurately calculate and provide output tax and input tax, and can submit relevant tax information as required. Upon application by an enterprise, the tax authorities may identify it as a general taxpayer. (Excerpted from Guo Shui Fa [1994]No.16 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), and No.32 1 6 forwarded by Beijing Municipal Taxation Bureau)
Self-employed persons who meet the requirements stipulated in Article 14 of the Regulations may be recognized as general taxpayers with the approval of the branch directly under State Taxation Administration of The People's Republic of China, People's Republic of China (PRC). (Excerpted from the Detailed Rules for the Implementation of the Provisional Regulations on Value-added Tax)
According to the "Regulations", small enterprises with annual sales below the prescribed standards can also be recognized as general taxpayers as long as their accounting is sound, provided that the industrial and commercial departments handle industrial and commercial registration; Having gone through the tax registration in the tax department; Open a settlement account in a bank; Separate accounting books and full-time accountants can provide output tax and input tax information of taxable goods and services as needed. Self-employed individuals should also basically meet the above conditions when applying for the recognition of general taxpayers. (Excerpted from Document No.44 of Beijing Taxation Bureau [1994])
Application for Identification of General Taxpayer (new provisions in 2009)
Any enterprise that meets one of the following conditions may apply for recognition as a general taxpayer of value-added tax:
1. An enterprise that has been in business for one year shall meet the following conditions
(1) Annual VAT sales (including export sales and tax-free sales, hereinafter referred to as annual taxable sales) meet or exceed the following standards:
The annual taxable sales of industrial enterprises is more than 500,000 yuan;
② The annual taxable sales of commercial enterprises are above 800,000 yuan.
2, the new enterprise within one month from the date of start-up, meet the following conditions, can apply for the general taxpayer identification procedures. If the estimated annual taxable sales exceed the standards for small-scale enterprises approved by the tax authorities, it can be temporarily recognized as a general taxpayer, and the longest period of temporary recognition is one year (from the month of approval 12 months):
Basic conditions for newly-established enterprises to apply for value-added tax of general taxpayers
Paid-in capital is 5 million yuan.
The applicant shall provide the following information
(1) bank account opening certificate;
(2) Special transfer credit voucher (consistent with the bank account opening notice account number) and investment receipt; Note: Transfer credit voucher refers to the accounting voucher for transfer settlement, and its bookkeeping direction is the lender.
(3) Housing lease agreement and property right certificate (if the property right unit is inconsistent with the leasing unit, the property right unit is required to write a power of attorney, and the private house is attached with the purchase contract, and the property right certificate must be issued when handling it);
(4) A copy of the rental invoice (the rental invoice for the following year or more than 6,543,800 yuan);
(5) Foreign legal persons and foreign accountants should attach temporary residence permits;
(6) The purchase and sale contract and supply certificate of the enterprise shall be stamped with stamp duty;
(7) There are 4 or 5 insurances for employees of the company, with more than 8 employees, which is proved by the welfare department;
Note: ① The telephone requirements filled in all forms are landline telephone and mobile telephone;
② Copy the legal person ID card, any shareholder ID card and accounting ID card on a piece of A4 paper at the same time, and affix the official seal and code seal of the enterprise.
(3) Legal persons, shareholders and accountants are required to be present during on-site inspection; Print the bank statement in duplicate from the opening of the enterprise to the inspection date, and prepare accounting books and original vouchers; The new enterprise shall apply to the tax authorities within 30 days, and the time limit shall be changed to ordinary taxpayers on a small scale;
3 enterprise head office is not in the same county (city), and unified accounting is implemented. If the head office is a general taxpayer of value-added tax, the branch office can also apply for a general taxpayer.
To apply for the identification of general taxpayers, the following documents and materials shall be provided to the tax authorities.
1, application report. Taxpayers applying for the identification of ordinary 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 fulfill the obligations of the general taxpayer.
2. Business license approved by the administrative department for industry and commerce.
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, the legal representative, tax personnel identification (resident identity card, passport or other legal documents). (commercial enterprises)
7, housing property certificate, housing lease contract and other documents. (commercial enterprises)
8. Other relevant materials and certificates required by the tax authorities.
The general taxpayer's counseling period is half a year, and the half-year sales amount reaches 900,000, so he can apply to become a formal general taxpayer.
How long is the counseling period for ordinary taxpayers?
According to Article 3 of the Emergency Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Strengthening the Administration of Value-added Tax Collection of Newly Established Commercial Enterprises (Guo Shui Power Generation [2004] No.37): "General taxpayer management during the counseling period: the general tax counseling period should generally be no less than 6 months. During the counseling period, the competent tax authorities should actively do a good job in the publicity and counseling of the VAT tax policy and collection and management system, and at the same time carry out VAT collection and management according to the following methods:
(1) For small commercial enterprises, the competent tax authorities shall, according to interviews and on-the-spot verification, sell special invoices in limited quantities, and the maximum invoicing limit of the VAT anti-counterfeiting tax-controlled invoicing system shall not exceed 1 10,000 yuan. The purchase and receipt of special invoices shall be controlled within a limited time, and the competent tax authorities may determine the supply quantity of special invoices each time according to the actual annual sales and operation of the enterprise, but the number of special invoices sold each time shall not exceed 25. (2) For commercial retail enterprises and large and medium-sized commercial enterprises, the competent tax authorities should also sell special invoices according to the actual business conditions of the enterprises, and the maximum invoicing limit of the VAT anti-counterfeiting tax-controlled invoicing system shall be examined and approved by the relevant tax authorities in accordance with the existing regulations. The purchase and receipt of special invoices should also be controlled according to the time limit. The competent tax authorities can determine the supply quantity of each time according to the actual operation of the enterprise, but the number of special invoices sold each time shall not exceed 25.
(3) If the purchase quantity of the enterprise cannot meet the business demand of the current month, it can be purchased again. However, before each purchase, the value-added tax must be paid in advance to the competent tax authorities at the rate of 3% of the sales of the special invoice issued by the last purchase. The competent tax authorities shall not sell special invoices to enterprises that have not paid VAT in advance.
(4) If the special invoices purchased for the first time every month are not used at the end of the month, the competent tax authorities should reduce the supply quantity of special invoices in the following month according to the number of unused special invoices in the previous month.
(5) If the special invoices purchased at the last time of each month have not been used at the end of the month, the competent tax authorities shall, when selling the special invoices for the first time in the following month, sell the difference between the unused special invoices in the previous month and the approved ones each time.
(6) During the counseling period, the special invoice deduction form obtained by commercial enterprises, the special payment form for customs import value-added tax, the ordinary invoice of waste materials and the transport invoice of goods can be deducted only after cross-examination and comparison are correct.
(7) When making tax returns in the next month, the enterprise shall calculate and declare the value-added tax according to the calculation method of the tax payable by ordinary taxpayers. If the value-added tax paid in advance exceeds the taxable amount, it shall be approved by the competent tax authorities, and the overpaid tax may be deducted from the next taxable amount. "