Association of General Taxpayers with VAT Reform: Those who have sound accounting and can provide accurate tax information can apply to the competent tax authorities for general taxpayer qualification recognition and become general taxpayers.
The annual sales standard of taxable services is 5 million yuan (inclusive).
Sound accounting refers to the ability to set up accounting books in accordance with the provisions of the unified national accounting system and conduct accounting according to legal and effective vouchers.
Extended reading:
State Administration of Taxation:
In order to ensure the smooth progress of the pilot project of changing business tax to value-added tax and realize the transformation of the old and new tax systems as scheduled, According to the Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance, on the Pilot Work of Changing the Business Tax of Transportation Industry and Some Modern Service Industries to VAT in Eight Provinces and Cities (Caishui [20 1 2] No.71) and the Notice of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China, Ministry of Finance, on the Pilot Work of Changing the Business Tax of Transportation Industry and Some Modern Service Industries to VAT in Shanghai (Caishui [201 1]1/No.0) Measures for the Administration of the Qualification of VAT General Taxpayers (Order No.22 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC)) and Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on the Qualification of VAT General Taxpayers in Eight Provinces and Cities (Announcement No.2065438 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC)).
1. Units and individuals that meet the general taxpayer qualification requirements stipulated in Announcement No.38 shall confirm the general taxpayer qualification with the competent tax authorities or go through the identification procedures according to the following requirements.
(1) Taxable service taxpayers with annual sales exceeding 5 million yuan shall submit the Notice of Confirmation of the Qualification of VAT General Taxpayer to the competent tax authorities before 20 12122, and apply for confirmation of the qualification of general taxpayers.
(2) Taxpayers whose annual sales of taxable services do not exceed 5 million yuan and newly start business may apply to the competent tax authorities for general taxpayer qualification before 20 12 10. The following information should be provided:
1. General Application Form for Qualification of VAT General Taxpayer (hereinafter referred to as "Application Form")
2. A copy of the tax registration certificate;
3. The identity certificates of the person in charge of finance and the taxpayer and their copies;
4. Accountant qualification certificate or agency bookkeeping agreement signed with intermediary institutions and its copy;
5. Certificate of property right of business premises or lease agreement, or certificate of other available premises and its copy;
6. Other relevant information specified by People's Republic of China (PRC) State Taxation Administration of The People's Republic of China.
(3) Taxpayers who have obtained the general taxpayer qualification and have VAT taxable services do not need to apply for confirmation again. All taxable income of value-added tax is subject to the taxation method of general VAT taxpayers (unless otherwise stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China).
Two, the annual sales of taxable services, refers to the tax-free sales in accordance with the provisions of Announcement No.38. For those involved in paying business tax within the continuous operation period of no more than 12 months, the sales excluding tax shall be determined according to the following formula:
Sales excluding tax = total turnover of taxable services ÷ (1+3%)
Three. Sales of taxable services for 65,438+02 consecutive months from January 2065,438+00 1 month to September 2065,438+02.
Four, the pilot taxpayers (including cargo transport taxpayers) to apply for general taxpayer qualification, such as the need to adjust the maximum billing limit, should also be submitted to the competent tax authorities "tax administrative license application form (anti-counterfeiting tax-controlled enterprises maximum billing limit change)", the competent tax authorities should assign two or more staff to conduct on-site verification in accordance with the provisions, and the verification shall be recorded.