Two, according to the provisions of the "new measures", the annual taxable sales refers to the taxpayer's sales in a continuous period of not more than 12 months, which is the value-added tax. Including tax declaration sales, inspection and supplementary sales, tax assessment and adjustment sales, tax authority development, ticket sales and duty-free sales.
Three. The annual taxable sales in Article 3 of the Measures for the Administration of the Qualification of VAT General Taxpayer and Order No.22 of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China refers to 12 months, including inter-annual situations, such as 1 6,5438+0 months from 13 to 14,/kloc. Continuous 12 months is a year.
The company turned into a small-scale taxpayer in June 2003 165438+ 10, and its sales revenue in June 2003+10 did not exceed the standard of 5 million. June, 2003165438+1October, there is no need to apply for the identification of general VAT taxpayers. If the sales of 12 months from February/4 to June 15 exceed 5 million, then in February 15, you should take the initiative to apply for the identification of general VAT taxpayers.
Extended data:
(1) Taxpayers whose annual sales of taxable services value-added tax (hereinafter referred to as annual sales of taxable services) 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 are general taxpayers, while taxpayers who do not exceed the prescribed standards are small-scale taxpayers.
Other individuals whose annual sales of taxable services exceed the prescribed standards are not ordinary taxpayers; Non-enterprise units, enterprises and individual industrial and commercial households that do not regularly provide taxable services may choose to pay taxes according to small-scale taxpayers.
(2) Small-scale taxpayers engaged in mixed operations shall calculate the annual taxable sales respectively according to the declared sales of goods production or provision of taxable services and the sales of taxable services.
No matter which year's taxable sales exceed the standard of 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, you should apply for the recognition of general taxpayers of value-added tax or apply for not recognizing general taxpayers in accordance with relevant regulations.
(3) Small-scale taxpayers who have sound accounting and can provide accurate tax payment information may apply to the competent tax authorities for general taxpayer qualification and become general taxpayers.
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.
Baidu encyclopedia-general taxpayer