2. The identity certificates of the person in charge of finance and the taxpayer and their copies;
3. Accountant qualification certificate or agency bookkeeping agreement signed with intermediary institutions and its copy;
4. Certificate of property right of business premises or lease agreement, or certificate of other available premises and its copy;
5. Other relevant information specified by People's Republic of China (PRC) State Taxation Administration of The People's Republic of China. According to the Provisional Regulations of People's Republic of China (PRC) on Value-added Tax (Order No.538 of the State Council, People's Republic of China, 2008):
Article 1 Units and individuals that sell goods or provide processing, repair and replacement services and import goods within the territory of People's Republic of China (PRC) are taxpayers of value-added tax and shall pay value-added tax in accordance with these regulations.
According to the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value-added Tax (Order No.50 of the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China, 2008):
"The units mentioned in the first paragraph of Article 9 of the Regulations refer to enterprises, administrative units, institutions, military units, social organizations and other units.
The individuals mentioned in Article 1 of the Regulations refer to individual industrial and commercial households and other individuals.
Article 28 The standards for small-scale taxpayers mentioned in Article 11 of the Regulations are as follows:
(a) taxpayers engaged in the production of goods or providing taxable services, as well as taxpayers mainly engaged in the production of goods or providing taxable services, concurrently engaged in the wholesale or retail of goods, and the annual VAT sales (hereinafter referred to as taxable sales) is less than 500,000 yuan (inclusive, the same below);
(2) For taxpayers other than those specified in Item (1) of Paragraph 1 of this Article, the annual taxable income is less than 800,000 yuan.
The term "mainly engaged in the production of goods or providing taxable services" as mentioned in the first paragraph of this article means that the annual sales of taxpayers producing goods or providing taxable services account for more than 50% of the annual taxable sales.
Twenty-ninth other individuals whose annual taxable sales exceed the standard of small-scale taxpayers shall pay taxes as small-scale taxpayers; Non-enterprise units and enterprises with infrequent taxable activities may choose to pay taxes according to small-scale taxpayers.
Article 34 Under any of the following circumstances, the tax payable shall be calculated according to the sales volume and VAT rate, and the input tax shall not be deducted, nor shall special VAT invoices be used:
(a) the general taxpayer's accounting is not perfect, or can not provide accurate tax information;
(2) Except as stipulated in Article 29 of these Detailed Rules, the taxpayer's sales amount exceeds the standard of small-scale taxpayers, and the general taxpayer has not gone through the identification procedures. "
According to the above provisions, the annual sales income of individual industrial and commercial households must be recognized as a general taxpayer, otherwise it shall be dealt with according to the provisions of Article 34 of the Detailed Rules, and the tax payable shall be calculated according to the sales amount at the VAT rate, and the input tax shall not be deducted, nor shall special VAT invoices be used. However, non-enterprise units and enterprises with infrequent taxable activities can choose to pay taxes according to small-scale taxpayers.