1. Income meets the standard: annual industrial income 1 10,000 yuan (excluding tax) and commercial income10.8 million yuan; New enterprises don't need it!

2. Improve accounting: there must be more than two professional financial personnel, and set up general ledger, subsidiary ledger and journal according to regulations; Can accurately calculate the input, output and tax payable of value-added tax; To be able to establish relevant warehousing procedures in accordance with the requirements of the tax authorities, and to file tax returns and submit various statements in accordance with the requirements of the tax authorities;

3, there is a real office space: consistent with the business license address! The inland revenue department will send a Commissioner to inspect it.

4. The registered capital of the newly established enterprise is required to be more than 6,543,800 yuan! More than 500 thousand old enterprises

Two, the application of general taxpayers need to provide information:

1, written application of the enterprise;

2. Two copies of the Application Form for General VAT Taxpayer;

3. Corporate bank account opening certificate in basic account and copies of all bank account numbers; ;

4, the legal representative of the enterprise (person in charge), financial personnel, the taxpayer's ID card copy;

5. A copy of the house title certificate or the house lease contract;

6, a copy of the qualification certificate of financial personnel;

7, enterprise capital verification report;

8. A copy of the general ledger;

9. A copy of the Articles of Association.

Third, the time to apply for general taxpayers:

1. After obtaining the tax registration certificate and filing tax returns, a newly-established enterprise may apply to the tax authorities for the recognition of general taxpayers. Generally, you can complete the qualification confirmation and enter the counseling period within 15 working days after application.

2. Non-newly established enterprises can apply for general taxpayers only after their income reaches the standard of general taxpayers. For enterprises whose income reaches the standard, the tax authorities mainly audit their accounting situation; Enterprises whose income reaches the standard must apply for general taxpayers. If the accounting is not perfect, the tax authorities shall directly levy taxes at 17%, and shall not deduct the input tax and issue special invoices for value-added tax. Supplement: The process of applying for VAT for general taxpayers is as follows: first, apply to the management office (or the "full-process agent window" specially set up by the tax bureau), get the form and prepare the materials, and then return the application form to the sending unit. Then the management office will check the establishment of account books and the production and operation ability, and then the inspectors will report it to the turnover tax department of our bureau for approval. After approval, certificates will be issued to enterprises and general taxpayers. The time is generally 15 working days after the application is submitted.

Four, the general taxpayer application agent process

Business contact ◆ Signing a contract ◆ Receiving materials ◆ Submitting an application ◆ Sending an accounting auxiliary firm for on-site inspection ◆ The Inland Revenue Department passes the application ◆ Entering the counseling period to complete the agency matters ◆ Handing over materials and money.

If you don't know anything, or need to take the place of class, please feel free to answer for me.