Any enterprise that meets one of the following conditions may apply for recognition as a general taxpayer of value-added tax:

1 An enterprise that has been in business for one year shall meet the following conditions

(1) Annual VAT sales (including export sales and tax-free sales, hereinafter referred to as annual taxable sales) meet or exceed the following standards:

① The annual taxable sales of industrial enterprises are more than 500,000 yuan;

② The annual taxable sales of commercial enterprises are above 800,000 yuan.

2, a new enterprise within one month from the date of start-up, with the following conditions, can apply for general taxpayer identification procedures. If the estimated annual taxable sales exceed the standard of small-scale enterprises by the tax authorities, it can be temporarily recognized as a general taxpayer, and the longest temporary recognition period is one year (calculated from the month of approval 12 months):

Basic conditions for new enterprises to apply for value-added tax for general taxpayers

Paid-in capital is 5 million yuan.

The applicant shall provide the following information

(1) bank account opening certificate;

(2) Special transfer credit voucher (consistent with the bank account opening notice account number) and investment slip;

(3) Housing lease agreement and property right certificate (if the property right unit is inconsistent with the leasing unit, the property right unit is required to write a power of attorney, and the private house is attached with a purchase contract, and the property right certificate must be issued when it is being processed);

(4) Copy the rent invoice (the rent invoice for the next year or more than100000 yuan) when renting a house;

(5) Foreign legal persons and foreign accountants shall attach temporary residence permits;

(6) Stamp duty shall be affixed to the purchase and sale contract and supply certificate of the enterprise;

(7) The company's employees have 4 or 5 insurances, more than 8 employees, and the welfare department's certificate;

Note: ① The telephone requirements filled in all forms are all landline telephones and mobile telephones;

② Copy the legal person's ID card, any shareholder's ID card and accountant's ID card on a piece of A4 paper at the same time, and affix the official seal and code seal of the enterprise.

(3) legal persons, shareholders and accountants are required to be present during on-site verification; Print the bank statement of the enterprise in duplicate from the opening to the inspection day, and prepare the accounting books and original vouchers; The new enterprise shall apply to the tax authorities within 30 days, and the time limit shall be transferred to the general taxpayer according to the small scale;

3. The head office of the enterprise is not in the same county (city), and unified accounting is implemented. If the head office is a general taxpayer of value-added tax, the branch office may also apply for a general taxpayer.

To apply for the identification of general taxpayers, the following documents and materials shall be provided to the tax authorities.

1, application report. Taxpayers applying for the identification of general taxpayers must issue a written application report to the tax authorities. The application report should focus on the specific reasons for applying for the identification of the general taxpayer and the ability to perform the obligations of the general taxpayer.

2. Business license approved by the administrative department for industry and commerce.

3. Articles of association, contracts and agreements related to the establishment and business activities of taxpayers.

4. Proof of bank account number.

5. Certificate of registered capital. (Business enterprise)

6, the legal representative, tax personnel identification (resident identity card, passport or other legal documents). (Business enterprise)

7, housing property certificate, housing lease contract and other documents and materials. (Business enterprise)

8. Other relevant materials and certificates required by the tax authorities.

The general taxpayer's counseling period is half a year, and the half-year sales amount reaches 900,000, so he can apply to become a formal general taxpayer.

What is the general taxpayer counseling period?

According to Article 3 of the Emergency Notice of State Taxation Administration of The People's Republic of China on Strengthening the Administration of Value-added Tax Collection of Newly-established Commercial Enterprises (Guo Shui Fa Dian [2004] No.37): "General taxpayer management during the counseling period: the general tax counseling period should generally be no less than 6 months. During the counseling period, the competent tax authorities should actively do a good job in the publicity and counseling of the VAT tax policy and collection and management system, and at the same time conduct VAT collection and management according to the following methods:

(1) For small business enterprises, the competent tax authorities should sell special invoices in a limited amount according to interviews and on-the-spot verification, and the maximum invoicing limit of the VAT anti-counterfeiting tax-controlled invoicing system shall not exceed 10,000 yuan. The purchase and purchase of special invoices shall be controlled according to the time limit, and the competent tax authorities may determine the supply quantity of special invoices each time according to the actual annual sales and business conditions of the enterprise, but the number of special invoices sold each time shall not exceed 25. (II) For commercial retail enterprises and large and medium-sized commercial enterprises, the competent tax authorities should also sell special invoices according to the actual business conditions of the enterprises, and the maximum invoicing limit of the VAT anti-counterfeiting tax-controlled invoicing system shall be examined and approved by the relevant tax authorities in accordance with the existing regulations. The purchase and purchase of special invoices shall also be controlled according to the time limit, and the competent tax authorities may determine the supply quantity of each time according to the actual operation of the enterprise, but the number of special invoices sold each time shall not exceed 25.

(3) If the number of purchases made by an enterprise can't meet the business needs of the current month, it can be purchased again. However, before each purchase increase, the value-added tax must be paid in advance to the competent tax authorities on the basis of 3% of the sales of the special invoices that have been purchased and issued in the last time. The competent tax authorities shall not sell the special invoices to the enterprises that have not paid the value-added tax in advance.

(4) If the special invoices purchased for the first time every month have not been used at the end of the month, the competent tax authorities shall, when selling special invoices in the following month, correspondingly reduce the supply quantity of special invoices in the following month according to the number of unused special invoices in the previous month.

(5) If the special invoice purchased for the last time every month has not been used at the end of the month, the competent tax authorities shall, when selling the special invoice for the first time in the following month, sell the difference after subtracting the number approved each time from the number of unused special invoices in the previous month.

(6) During the counseling period, the special invoice deduction coupon, the special payment book for customs import value-added tax, the ordinary invoice of waste materials and the transport invoice of goods obtained by commercial enterprises can be deducted only after cross-audit comparison is correct.

(7) When making tax returns in the next month, the enterprise shall calculate and declare the value-added tax according to the method of calculating the tax payable by ordinary taxpayers. If the prepaid VAT amount exceeds the taxable amount, it will be verified by the competent tax authorities, and the overpaid tax amount can be deducted from the next taxable amount. "

VAT general taxpayer declaration process [1]

Measures for the general tax declaration of value-added tax These measures are formulated in accordance with the relevant provisions of the Law of the People's Republic of China on the Administration of Tax Collection and its implementing rules, the Provisional Regulations of the People's Republic of China on Value-added Tax and the Measures of the People's Republic of China on the Administration of Invoices.

I. All general VAT taxpayers (hereinafter referred to as taxpayers) shall file tax returns according to these Measures.

Two, taxpayers must implement electronic information collection for tax declaration. Taxpayers who use the anti-counterfeiting tax control system to issue special invoices for value-added tax must file tax returns after they have successfully copied the tax returns.

Third, the tax declaration materials

(1) Required information

1. VAT tax return (applicable to general VAT taxpayers) and its attached materials (Table 1), (Table 2), (Table 3) and (Table 4);

2. Taxpayers who use the anti-counterfeiting tax control system must submit the IC card that records the current tax information (taxpayers whose detailed data are backed up on floppy disks must also submit the backup data floppy disks), the special VAT invoice stub list and the special VAT invoice deduction list;

3. Balance Sheet and Income Statement;

4 "Detailed List of Purchase, Sale and Storage of Refined Oil" (to be filled in by taxpayers with retail business of refined oil);

5. Other information required by the competent tax authorities.

Taxpayers who collect electronic information for tax returns shall submit the paper-based VAT Tax Return (for general taxpayers) (main table and attached table) in addition to the electronic data of the above-mentioned required information to the competent tax authorities.

(2) Information for future reference

1. Stubs of issued special VAT invoices and ordinary invoices;

2. Deduction of special VAT invoices that meet the deduction conditions and are declared for deduction in this period;

3. Copies of customs duty payment vouchers for imported goods, transport invoice, general invoices for purchasing agricultural products and general invoices for purchasing waste materials;

4. Stub copy of the purchase voucher or report for check;

5. Stub copy of tax withholding certificate;

6. Other reference materials as stipulated by the competent tax authorities.

Whether the reference materials need to be submitted in the current period is determined by the provincial state taxation bureaus.

Four, the value-added tax declaration data management

(1) Required information for VAT tax declaration

During the tax declaration period, taxpayers should promptly submit the electronic data of all required materials to the competent tax authorities, and within the time limit determined by the competent tax authorities in accordance with the provisions of the tax law (the specific time shall be determined by the provincial state taxation bureaus), submit the required paper materials (the specific number of copies shall be determined by the provincial state taxation bureaus) required to be submitted in Article 3 and Paragraph 1 of these Measures to the competent tax authorities. After the tax authorities sign for it, one copy shall be returned to the taxpayers and the rest shall be kept.

(two) the value-added tax declaration materials for future reference

After the end of each month, taxpayers should carefully sort out and bind up the reference materials.

1. It belongs to the stub of the manual special VAT invoice and ordinary invoice issued by the whole book, and it is bound in the original order; The computer version of the special VAT invoice, including the stub of the special VAT invoice issued by the anti-counterfeiting tax control system, shall be bound in one volume every 25 copies according to the billing sequence number, and less than 25 copies shall be bound according to the actual number of copies issued.

2. For the documents that belong to the tax deduction certificate, according to the time sequence obtained, one book shall be bound for every 25 copies according to the type of documents, and less than 25 copies shall be bound according to the actual number of copies.

3. When binding, you must use the Cover of the Collection Book of Tax/Tax Deduction Documents (hereinafter referred to as the "Cover") uniformly stipulated by the tax authorities, and fill in the contents of the cover according to the regulations, which will be audited and signed by tax collectors and financial personnel. After the Cover Page is enabled, taxpayers can no longer fill in the cover content of the original special VAT invoice.

4. If the manual version of the special VAT invoice that the taxpayer has not used up in the current month is not equipped with the Cover for the time being, and it has not been used up for two months, the Cover should be installed in the month when the competent tax authorities cut off the remaining part.

Ordinary invoices and purchase vouchers issued by taxpayers shall be affixed with the Cover in the month when the whole copy is used up.

5. The contents of the Cover include the name of the taxpayer's unit, the number of documents in this book, the amount, the tax amount, the total number of such documents this month, the number of documents in this book, the time when the tax belongs, etc. The specific format shall be formulated by the state taxation bureaus at the provincial level.

Five, the "VAT tax return (applicable to general VAT taxpayers)" (the main table and schedule) by the taxpayer to the competent tax authorities to purchase.

Sixth, the reporting period

Taxpayers shall file tax returns on a monthly basis, and the reporting period is from 1 day of the following month to 1 day. If the last day is a legal holiday, it will be postponed to1day. If there are legal holidays for more than 3 consecutive days from 1 day to1day every month, it will be postponed according to the number of holidays.

VII. Penalties

(1) Taxpayers who fail to file tax returns and submit tax information within the prescribed time limit shall be punished in accordance with the relevant provisions of Article 62 of the Law of the People's Republic of China on the Administration of Tax Collection.

(II) Taxpayers who refuse to declare or make false tax returns after being notified by the tax authorities, and fail to pay or underpay the tax payable shall be treated as tax evasion and punished according to the relevant provisions of Article 63 of the Law of the People's Republic of China on Tax Collection and Administration.

(3) Taxpayers who fail to file tax returns and fail to pay or underpay the tax payable shall be punished according to the relevant provisions of Article 64 of the Law of the People's Republic of China on the Administration of Tax Collection.

Cancellation of VAT general taxpayer [2]

Unless otherwise stipulated in State Taxation Administration of The People's Republic of China, once a taxpayer is recognized as a general VAT taxpayer, it shall not be converted into a small-scale taxpayer.

In the process of converting temporary general taxpayers into general taxpayers, the general taxpayers who have used the VAT anti-counterfeiting tax control system but whose annual taxable sales have not reached the prescribed standards will not be disqualified if their accounting is sound and there is no one of the following circumstances. 1. Falsely issuing special VAT invoices or stealing, cheating or refusing to pay taxes; 2. Failing to file tax returns for 3 consecutive months or failing to file tax returns for 6 consecutive months without justifiable reasons; 3. Failing to keep and use special VAT invoices and tax control devices as required, resulting in serious consequences.

The newly established commercial and retail enterprises that have been identified as general taxpayers, but are not engaged in the retail business of goods, shall be disqualified as general taxpayers. When a general taxpayer cancels or cancels the qualification of a general taxpayer during the counseling period and becomes a small-scale taxpayer, its inventory will not be transferred out of the input tax, and its tax allowance will not be refunded.

For taxpayers whose accounting is not perfect or who have not applied for the identification of general taxpayers, that is, taxpayers whose accounting is not perfect and cannot provide accurate tax information, or taxpayers whose sales exceed the standard of small-scale taxpayers (except other individuals and non-enterprise units that choose to pay taxes according to small-scale taxpayers, and enterprises that do not frequently engage in taxable activities) who have not applied for the identification of general taxpayers, the taxable amount shall be calculated according to their sales according to the VAT rate, and the input tax shall not be deducted, and special VAT invoices shall not be used.