In the course of business, enterprises should pay attention to the qualification certification conditions of general taxpayers. Generally speaking, you should first apply for a general taxpayer qualification certificate, and after the application, the tax authorities will issue a certificate confirming the general taxpayer qualification.

1. Where can I check the qualifications of general taxpayers?

The general taxpayer qualification certificate is the general taxpayer qualification registration form. The documents and materials that can prove the qualification of general taxpayers mainly include the seal of "VAT General Taxpayer" on the copy of the registration certificate of the tax authorities, the qualification certificate of general taxpayers, the qualification registration form of general taxpayers or the application confirmation form of general taxpayers, and the recently issued special VAT invoices.

It should be noted that the general taxpayer qualification certificate has only been issued in some places and has now been cancelled. Stamping the copy of tax registration does not apply to enterprises that implement the integration of three certificates, so the Registration Form for General Taxpayer Qualification or the Application Confirmation Form for General Taxpayer and the recently issued special VAT ticket are powerful vouchers for handling the qualification certificate of general taxpayers.

Some provincial and municipal tax bureaus have opened websites to inquire. For example, you can log on to the website of the State Administration of Taxation, enter tax service > tax-related inquiry > tax registration and general taxpayer qualification inquiry, enter the enterprise name or taxpayer identification number, and inquire about enterprise tax registration and general taxpayer qualification information.

Second, what are the conditions for the identification of ordinary taxpayers?

1, with fixed production and business premises;

2. Be able to set up accounting books according to the unified national accounting system, conduct accounting according to legal and valid vouchers, and provide accurate tax information.

Whether a taxpayer can be identified according to the standards of ordinary taxpayers needs to be identified through the certification documents issued by the tax authorities, and it will have legal effect after the qualification examination of the tax authorities.

3. What are the general taxpayer tax rates?

The general taxpayer tax rate refers to the ratio of the general taxpayer's value-added tax to the sales of goods or taxable services. The general taxpayer's VAT rate mainly has three grades: 13%, 9%, 6% and 0%, and the scope of application is as follows:

1, the tax rate 13% is applicable to selling goods or providing processing, repair and replacement services and importing goods, and providing tangible movable property leasing services.

The tax rate of 2.9% is applicable to transportation services, real estate leasing services, real estate sales and construction. The tax rate of 3.6% is applicable to modern service industry, life service industry, intangible assets sales industry, value-added telecommunications service industry and financial service industry.

4. Special businesses subject to the 0% tax rate include exporting goods.