Excuse me, what is the VAT general taxpayer certificate? Is it the same as the taxpayer qualification application form?

There should be a general taxpayer qualification certificate, which can be handled by the general taxpayer during the counseling period without waiting for confirmation. This certificate is generally handled in the tax department of the inland revenue department; It is different from the taxpayer qualification application form, and it is a separate voucher.

Extended data:

Identification standard

1. VAT taxpayers whose annual taxable sales exceed the standards for small-scale taxpayers stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China shall apply to the competent tax authorities for general taxpayer qualification.

2. If the annual taxable sales amount does not exceed the standards for small-scale taxpayers stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China, as well as newly opened taxpayers, they may apply to the competent tax authorities for the qualification of small-scale taxpayers.

The following conditions must be met: having a fixed production and business premises; Be able to set up accounting books according to the unified national accounting system, conduct accounting according to legal and valid vouchers, and provide accurate tax information.

Unrecognized

The following taxpayers do not apply for general taxpayer qualification:

1. Individuals other than individual industrial and commercial households

2. Choose non-enterprise units that pay taxes according to small-scale taxpayers.

3. Choose enterprises that pay taxes according to small-scale taxpayers and do not often have taxable behavior.

4. Non-enterprise units

5. Enterprises selling duty-free goods

recognition program

1. Taxpayer submits application.

2. The tax authorities shall review the application materials.

3. The tax authorities conduct on-site inspections and issue inspection reports.

4. Identification by tax authorities