According to the spirit of "Decision of the State Council on Cancelling and Adjusting a Batch of Administrative Examination and Approval Items" (Guo Fa [2015]1No.), State Taxation Administration of The People's Republic of China has adjusted the relevant matters concerning the management of general VAT taxpayers, and it is hereby announced as follows:
First, the qualification of general VAT taxpayers (hereinafter referred to as general taxpayers) shall be subject to the registration system, and the registration matters shall be handled by the VAT taxpayers (hereinafter referred to as taxpayers) to their competent tax authorities.
Two, taxpayers for general taxpayer qualification registration procedures are as follows:
(1) The taxpayer shall fill in the Registration Form of VAT General Taxpayer Qualification (Annex 1) to the competent tax authorities and provide the tax registration certificate;
(2) If the contents declared by taxpayers are consistent with the tax registration information, the competent tax authorities shall register on the spot;
(3) If the contents reported by the taxpayer are inconsistent with the tax registration information, or do not meet the requirements for filling in the column, the tax authorities shall inform the taxpayer of the contents that need to be corrected on the spot.
3. Where the taxpayer's annual taxable sales exceed the standards set by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China (hereinafter referred to as the standards) and conform to the relevant policies and regulations, it shall submit a written explanation to the competent tax authorities (Annex 2).
If the annual taxable sales of individuals other than individual industrial and commercial households exceed the prescribed standards, there is no need to submit a written explanation to the competent tax authorities.
Four, the taxpayer's annual taxable sales exceed the prescribed standards, within 20 working days after the end of the reporting period, in accordance with the provisions of Article 2 or Article 3 of this announcement; If it is not handled within the prescribed time limit, the competent tax authority shall make a Notice of Tax Matters within 10 working days after the end of the prescribed time limit, and inform the taxpayer that it shall go through the relevant formalities with the competent tax authority within 10 working days.
Five, except as otherwise provided by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China, the taxpayer shall, from the date when the selected general taxpayer qualification takes effect, calculate the tax payable according to the general tax calculation method of value-added tax, and issue special VAT tickets in accordance with the regulations.
VI. This announcement shall come into force on April 20th 1 year.