In China, general taxpayers refer to enterprises and enterprise units whose annual VAT sales exceed the standard of small-scale taxpayers stipulated by the Ministry of Finance.

First, how do ordinary taxpayers check?

1, first log on to the website of the State Taxation Bureau, for example, you can search the Beijing State Taxation Bureau in the webpage.

2. After entering the website of the IRS, put the mouse pointer on the tax service page to pop up the specific transaction and click the tax-related query.

3. In the new tax-related query page that pops up, click the query page on the right for tax registration and general taxpayer qualification query on the left.

4. Enter the taxpayer identification number or enterprise name and verification code, click Query, and the enterprise information to be queried will come out.

5. Click on the taxpayer identification number of the enterprise in the above picture, and the tax registration and general taxpayer information we need will pop up.

6. Now that all enterprises have completed the integration of the five certificates, there is no tax registration certificate, and the business license does not reflect the qualifications of general taxpayers, so when we need to provide the general taxpayer certificate, we can print it out on the website of the tax bureau and stamp it with our company's official seal, and just provide it to the outside world.

Second, the general taxpayer qualification

Identification standard

1, VAT taxpayers, whose annual taxable sales exceed the standards for small-scale taxpayers stipulated by the Ministry of Finance and State Taxation Administration of The People's Republic of China, shall apply to the competent tax authorities for general taxpayer qualification.

2. If the annual taxable sales do not exceed the standards for small-scale taxpayers stipulated by the Ministry of Finance and State Taxation Administration of The People's Republic of China, and the newly-opened taxpayers, they may apply to the competent tax authorities for the qualification of small-scale taxpayers.

The following conditions must be met: there is a fixed production and business premises; Be able to set up account books in accordance with the unified national accounting system, conduct accounting according to legal and valid vouchers, and provide accurate tax information.

Not recognized

The following taxpayers do not apply for the qualification of general taxpayers:

1, individuals other than individual industrial and commercial households

2. Choose non-enterprise units that pay taxes according to small-scale taxpayers.

3. Choose enterprises that pay taxes according to small-scale taxpayers and do not often have taxable behavior.

4. Non-enterprise units

5. Enterprises selling duty-free goods

Identification procedure

1, taxpayers submit applications

2, the tax authorities to check the application materials

3, the tax authorities on-site inspection, inspection report issued.

4, the tax authorities identified.

Application materials

Taxpayers shall fill in the Application Confirmation Form for General VAT Taxpayers to the competent tax authorities, and provide the following information:

1, a copy of the Tax Registration Certificate;

2, the identity certificate of the person in charge of finance and tax personnel and their copies;

3, accounting personnel's qualification certificate or agency bookkeeping agreement signed with intermediary institutions and their copies;

4. Certificate of property right of business premises or lease agreement, or other certificates of usable premises and their copies;

5. Other relevant materials specified by State Taxation Administration of The People's Republic of China.

Special provisions

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

The competent tax authorities may, within a certain period of time, administer the tax counseling period for ordinary taxpayers.

tax declaration

Taxpayers shall file tax returns on a monthly basis, and the reporting period shall be from 1 day of the following month to 15. If the last day is a legal holiday, it shall be postponed to 1 day. 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.