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.

Notice on Improving the Administration of General Taxpayer Identification in Newly-established Industrial Enterprises (No.KLOC-0/44 [2009] of Su Guo Shui Han)

1. Since June, 2009 1, newly established industrial enterprises (refer to non-commercial enterprises that produce, provide processing, repair and replacement services, etc. ) have applied for the identification of general taxpayers. The competent tax authorities, through desk review and on-site inspection, meet the conditions for the identification of general taxpayers, and directly identify them as general taxpayers, and cancel the pre-identification (temporary identification).

2. Before June 1 2009, the industrial enterprises that have been included in the pre-determination (temporary determination) of general taxpayers have not expired, and the competent tax authorities will turn them into formal general taxpayers in a certain way.

(III) Notice on Strengthening the Value-added Tax Management of Newly-established Small Enterprises (Su Guo Guoshuifa [2009]102)

1. Since June, 2009 1, where a newly established small commercial enterprise applies for the qualification of general taxpayer of value-added tax, the competent tax authorities shall strictly follow the Emergency Notice of State Taxation Administration of The People's Republic of China on Strengthening the Administration of Value-added Tax Collection of Newly Established Commercial Enterprises (Guo Shui Fa [2004] No.37) and the Supplementary Notice on Strengthening the Administration of Value-added Tax Collection of Newly Established Commercial Enterprises (Guo Shui Fa [2004]). If there is no evidence to prove that the enterprise has cheated the general taxpayer, it can be directly identified as the general taxpayer.

2. For newly established small commercial enterprises directly recognized as general taxpayers, the competent tax authorities should focus on monitoring whether such enterprises can apply for VAT tax returns within the statutory time limit during the follow-up management period, and whether there are cases of falsely making out or accepting false VAT deduction vouchers.

3. Newly established small-scale commercial enterprises directly recognized as general taxpayers, in the six-month follow-up management period, under any of the following circumstances, will be turned into general taxpayers in the counseling period from 1 day of the month when the problem was discovered, and the management of the counseling period will be implemented in accordance with the provisions of State Taxation Administration of The People's Republic of China's "Emergency Notice on Strengthening the Administration of VAT Collection of Newly Established Commercial Enterprises" and its supplementary notice.

(1), failing to file VAT tax returns and submit tax payment materials within the prescribed time limit, and being ordered by the competent tax authorities to make corrections within a time limit;

(2) Falsely issuing or accepting VAT deduction vouchers.

4. In June 2009 1, the newly established small commercial enterprises that have been managed by general taxpayers will be converted into formal general taxpayers by the competent tax authorities in a certain way, and will be managed in accordance with the provisions of Articles 2 and 3 of this Notice during the remaining period of the original counseling period.

(4) Before June 1 day, 2009, it has been included in the enterprise management requirements of the general taxpayer's pre-determination or counseling period management.

According to the spirit of the above documents, combined with the actual situation of the regional bureau, the enterprises that have been included in the pre-identification or counseling period management of general taxpayers before June/KLOC-0, 2009 are still confirmed on a monthly basis.

An enterprise whose pre-certification or counseling period expires may receive a formal confirmation notice at Window 29 with the "official seal of the enterprise" and the "original tax registration certificate" at the beginning of the next month when the pre-certification or counseling period expires, and affix the seal of "VAT ordinary person".

For the list of taxpayers who were included in the pre-identification or counseling period of general taxpayers before June 1 2009, see Annex 2 of this month's tax announcement for details.