This year, the sales revenue of industrial enterprises reached more than 6,543,800 yuan, and that of commercial enterprises reached more than 6,543,800 yuan), and the total area of registered address and business address was more than 6,543,800 square meters.

The consultation period turns positive:

During the general counseling period, the sales income of commercial enterprises is more than 900 thousand yuan, and that of industrial enterprises is more than 500 thousand yuan. Please contact the competent tax authorities for details.

Two. Procedures for ordinary taxpayers to apply for VAT

(1) enterprise application

Go to the file acceptance post to go through the registration formalities for the field survey applied by the general VAT taxpayer. The information is as follows:

1. Original and photocopy of business license of enterprise as a legal person.

2. Original and photocopy of tax registration certificate.

3, a copy of the small-scale taxpayers to realize the income of the "VAT tax return" and a copy of the "tax payment book" to pay VAT (only applicable to small-scale taxpayers to realize the income of enterprises).

4. The VAT application printed by the enterprise is a written application approved by the general taxpayer (the application includes: basic information of the enterprise, main production and operation projects, financial accounting, estimated annual sales revenue and payable VAT, etc.). ).

5. Official seal of the enterprise.

(2) Field investigation

The tax office will send two personnel to conduct on-the-spot investigation on the enterprise. After the on-the-spot investigation and interviews with relevant personnel of the enterprise are qualified, the information on the identification of general VAT taxpayers will be distributed, and the identification information and related self-provided materials will be reported to the competent tax office within 20 days after the end of the on-the-spot investigation.

Note: 1. For a good appointment, contact the field investigator in advance, usually in the morning.

2. Main assessment contents: business area, business situation, financial personnel, safe setting, etc.

3, will find shareholders, legal persons, business personnel, financial personnel interview, interview content mainly includes:

Legal person: the overall structure of the enterprise, such as its registration, articles of association, organizational structure, decision-making procedures, management, business scope, operating conditions, etc.

Enterprise investors: the relationship between investors and enterprise management, the original intention and investment composition of investing in enterprises.

Financial person in charge: the bank account opened by the enterprise, financial accounting, tax declaration and actual tax payment.

Business personnel: the implementation and authenticity of the purchase and sale of enterprises.

4. Prepare the interviewer's ID card and ask for a temporary residence permit.

(3) The information provided by the enterprise shall be submitted for review.

The enterprise shall fill in the Application Form for the Identification of VAT General Taxpayer (see below for details) as required, and submit it together with relevant materials (see below for information preparation) to the certificate acceptance post to go through the examination procedures for the identification materials of VAT General Taxpayer. After passing the examination, the enterprise shall issue the Qualification Certificate of VAT General Taxpayer, fill in and affix the official seal of the enterprise as required. The tax authorities shall report to the examination and approval, and issue a notice to the taxpayer to receive the tax certificate.

After the field trip, take the interview record and ask the director to sign it. Then submit the documents together with the following materials for acceptance.

1. Original tax registration certificate.

2. The original "Application for Identification of General VAT Taxpayer" is in duplicate.

3. Application Form for Deduction of VAT Special Invoice from State Taxation Bureau of Haidian District, Beijing for Online Certified Enterprises (online download) in duplicate. (small scale)

4. Notice of training on VAT anti-counterfeiting tax control system (online download) in duplicate (except for enterprises that apply for giving up being included in VAT anti-counterfeiting tax control system). (small scale)

5. List of general VAT taxpayers (online download) in duplicate (applicable to small-scale taxpayer income realization enterprises).

6. Application Form for Confirmation of Counseling Period of VAT General Taxpayer

7. A copy of the real estate license of the housing property unit (individual) and the property tax and general tax payment book (local tax) paid this year (if the individual needs to pay a tax), marked with the words "consistent with the original", stamped with the official seal of the housing property unit (the individual house is signed by the property owner), and the original and copy of the invoice for the rental paid by the leased enterprise (more than one year). The house lease contract shall not be less than 1 year.

8. Copy of recent bank statement (stamped with bank settlement seal).

9. A copy of the Articles of Association.

10, the original enterprise checklist, interview record and interview record list (the copy of the interviewee's ID card shall be pasted in the designated position, and it shall not be off-line or folded, stamped with the official seal of the riding nail, and marked with the words "consistent with the original", signed by the interviewee and signed by the on-site investigators of the tax authorities).

1 1. High-tech enterprises need to provide a copy of the high-tech enterprise certificate, and put the technical contract or product Huang Ka on record.

12. The software enterprise shall attach the original and photocopy of the software enterprise certification certificate, software product certification certificate or computer software copyright registration certificate.

13, industrial enterprises need to attach product certificate or product conformity monitoring certificate (product monitoring report of the same industry management department, technical supervision bureau, association and research institute) or original and photocopy of patent license certificate.

An export enterprise established after June 14 and July 1 4, 2004 shall provide a valid copy of the Registration Form for Foreign Trade Operators sealed by the competent department of the Ministry of Commerce (bureau). If there is tax-free sales income from the export of goods, the People's Republic of China (PRC) Export Goods Declaration Form, the Export Receipt Verification Form and the Foreign-related Income Declaration Form shall be provided.

17. Copy of VAT tax return and copy of tax payment book for small-scale taxpayers with realized income year (applicable to small-scale taxpayers with realized income). During the counseling period, the taxpayer shall provide a copy of the monthly VAT tax return and a copy of the VAT tax payment certificate during the counseling period.

18, official seal of the enterprise.

19. During the counseling period, you must have a VAT general taxpayer certificate.

20. The social security certificate, payment documents and detailed list of payers stamped by the social security center (indicating the list of financial and cashier personnel). Employees and retirees of other units have social security, and provide relevant certificates.

2 1. Accounting and cashier labor contract.

Identity cards, temporary residence permits and accounting vouchers of legal persons and financial personnel.

23, photos:

The first facade photo with company name (exactly the same as the registered company name) and registered house number.

The second financial office, financial people (at least two), safe.

The third working scenario (everyone)

The fourth product photo

The fifth production line and R&D department

24. Sales contracts and invoices during the counseling period.

(four) VAT anti-counterfeiting tax control system training and installation of special VAT invoice deduction joint collection software system.

1, the enterprise shall participate in the training of VAT anti-counterfeiting tax control system according to the time (indicated by the tax authorities) and requirements specified in the Training Notice of VAT anti-counterfeiting tax control system.

2. According to the Application Form for Certified Enterprises on the Internet for VAT Special Invoice Deduction of Haidian District State Taxation Bureau, the installation service unit will install the VAT special invoice deduction software system at home within 3 working days. After the installation is completed, the installation unit will fill in the Confirmation Sheet of Network Certification Installation Completion and report it to the turnover tax section of Haidian District State Taxation Bureau. General tax control machines are installed at the end of the month.

Matters needing attention in installing tax control machine:

A If the company wants to install both national tax and local tax, buy a security gold card (880 yuan), which can be installed on the computer.

B In view of the incompatibility between the company computer and the golden tax card, you can find someone familiar with the computer to accompany you when installing. The older the motherboard of the second computer, the better, preferably before 2003, or domestic brand machines, such as Lenovo and Founder, are more compatible.

C in fact, as long as your printer is pin-type flat-push, national tax and local tax can be used. Don't buy separately.

(five) to receive the "VAT general taxpayer qualification certificate" and audit the special VAT invoice.

1 Download the invoice cancellation registration form on the website, fill it in and affix the official seal.

Take the notice, invoice cancellation registration form and all remaining invoices to the window for cancellation.

3 Go to the approval window and fill out the form (pay attention to the official seal).

4 get the approval result (usually 5 working days).

(six) the method of declaration of general taxpayers of value-added tax

After the small-scale taxpayer is recognized as the general taxpayer of value-added tax, the enterprise that originally used the online tax declaration method will re-apply for IC card tax declaration; Enterprises that use the original IC card tax declaration method, please hold the "VAT general taxpayer qualification certificate" to initialize the identification information of IC card VAT general taxpayer. Information initialization should also be carried out after the counseling period turns positive.

Matters needing attention

All copies are in one copy, copied on A4 copy paper (unless otherwise specified), stamped with the official seal of the enterprise (two pages or more stamped with the riding seal), and marked with the words "consistent with the original". Copies shall be legible and shall not be folded.

Three, fill in the "VAT general taxpayer application confirmation" matters needing attention

1. Cover company name: fill in the company name (with official seal) and company code stamp: indicate the tax registration certificate number and file number (see the copy of tax registration certificate for details).

2. Application confirmation form of VAT general taxpayer: Fill in the basic information of the enterprise truthfully, and affix the official seal of the enterprise in the column of "Applicant (official seal)" in the upper left corner.

3. Operating conditions: newly established enterprises fill in the estimated taxable sales (excluding tax) accumulated for 12 months from the application month, small-scale taxpayers fill in the realized sales (excluding tax), enterprises will be converted into formal value-added tax during the counseling period, and ordinary taxpayers fill in the realized sales (excluding tax) during the counseling period.

4. Set account name: fill in the specific account name of the general ledger and subsidiary ledger set by the enterprise according to regulations.

5. Application for confirmation of VAT general taxpayer: The application is required to be filled in by hand, and it is not allowed to print and paste, and the official seal of the enterprise is stamped at the "Applicant (Official Seal)" in the lower right corner. (The contents of the application include: basic information of the enterprise, actual business scope, financial staffing, output tax, input tax, accurate calculation of payable value-added tax, timely and accurate submission of relevant tax information, account setting, estimated taxable sales income, payable value-added tax, etc.). ).

6. A copy of the business license of the enterprise as a legal person and a copy of the tax registration certificate (national tax) shall be affixed to the designated location (off-line and folding are not allowed), stamped with the official seal of riding a horse, and marked with the words "consistent with the original". Note: A4 is generally reduced to 8 1%.

7. Basic information form of enterprise legal person, financial accountant: All copies of enterprise legal person ID card, temporary residence permit (personnel from other provinces and municipalities directly under the Central Government in Beijing), accounting personnel ID card, temporary residence permit (personnel from other provinces and municipalities directly under the Central Government in Beijing) and accounting personnel qualification certificate are required to be reduced and copied (reduced printing is the same as ID card), pasted in the designated location (not allowed to be folded), stamped with a sewing stamp, and signed by the legal representative at the signature position in the lower right corner (.

8. The property right of the leased house belongs to the enterprise. Provide a copy of the property right certificate, a copy of the house lease contract (agreement) signed by both parties (the copy is stamped with the red official seal and marked with the words "consistent with the original", and will be written off by stamp duty according to tax regulations), and provide the original and copy of the invoice attached to the designated place and paid by the lessee for more than one year.

9. If the property right of the leased house is an individual, a copy of the house purchase contract, a copy of the house purchase invoice, and a copy of the house lease contract (agreement) shall be provided (stamped with stamp duty according to tax regulations), and the original and copy of the Registration Form of Beijing House Lease (Sublease) (handled by Beijing Haidian District Construction Committee) of the house owner shall be attached to the designated place for rent.

10. If the house property right certificate of the house property right unit is inconsistent with the rental unit in the house lease contract (agreement), the power of attorney of the house property right unit and the rental unit (proof that the house property right unit entrusts the rental unit to sublet or proof of the superior-subordinate relationship between the house property right unit and the rental unit) shall be provided and attached to the designated place.