At the expiration of the temporary recognition or counseling, the competent tax authorities shall accept, investigate and approve the business that the general taxpayer formally recognizes.
Extended data:
According to the Notice of State Taxation Administration of The People's Republic of China on Printing and Distributing the Measures for the Administration of Tax Counseling Period for General VAT Taxpayers (Guo Shui Fa [2065438+00] No.40), the measures for the administration of tax counseling period for general VAT taxpayers are as follows:
Article 8 The competent tax authorities shall issue limited special invoices to taxpayers during the counseling period. ?
(a) the implementation of tax counseling period management of small commercial wholesale enterprises, the purchase of special invoices shall not exceed the maximum billing limit of100000 yuan; The maximum invoicing limit of other general taxpayers' special invoices should be re-approved according to the actual operation of the enterprise. ?
(2) During the counseling period, the purchase and receipt of taxpayers' special invoices shall be controlled according to the time limit. The competent tax authorities may, according to the taxpayer's business situation, verify the supply quantity of special invoices each time, but the number of special invoices sold each time shall not exceed 25. ?
If the taxpayer purchases the special invoices before using them up during the counseling period, the number of special invoices sold by the competent tax authorities shall not exceed the difference between the number of approved special invoices purchased each time and the number of unused special invoices. ?
Article 9 If a taxpayer purchases special invoices for many times within one month during the counseling period, the tax shall be paid in advance at the rate of 3% of the sales of the special invoices issued by the last purchase from the month of the second purchase. The competent tax authorities shall not sell special invoices to those who have not paid VAT in advance. ?
When a taxpayer prepays the value-added tax, it shall provide the special invoice bookkeeping copy that has been purchased and issued, and the competent tax authorities shall calculate the prepaid value-added tax according to the special invoice bookkeeping copy provided by it. ?
Article 10 During the counseling period, the value-added tax paid in advance by the taxpayer according to Article 9 can be deducted from the value-added tax payable in the current period. If the value-added tax paid after deduction still has a balance, it can be deducted from the value-added tax that should be paid in advance when the special invoice is purchased again in the next period. ?
Baidu Encyclopedia-General Taxpayer Counseling Period