I. Information to be provided:
Eligible taxpayers can submit a written application to the comprehensive service window, receive and fill in the Application Confirmation Form for VAT General Taxpayers, and submit it to the comprehensive service window together with the following materials to be checked:
1, relevant contracts, agreements and articles of association;
2. Financial statements (balance sheet, income statement, cash flow statement);
3, and the head office to implement unified accounting branches in Shenfu for identification, it should also provide the head office where the tax authorities approved the head office as a general taxpayer proof (photocopy), and the head office agreed to branch for general taxpayer identification procedures;
4, a sole proprietorship enterprise "declaration of investment in fixed assets, inventory list", "paid in capital declaration form";
5. Other relevant certificates and materials required by the competent State Administration of Taxation.
Second, the handling procedures:
(a) the new office needs to be recognized by the general taxpayer:
At the same time as the business registration.
(two) the original small-scale taxpayers need to be recognized by ordinary taxpayers:
1, after the annual taxable sales income of small-scale taxpayers exceeds the standard of small-scale taxpayers, small-scale taxpayers can immediately submit a written application for the recognition of general taxpayers to the competent tax authorities, or submit a written application for the recognition of general taxpayers to the competent tax authorities before the end of the following year 1;
2, to the comprehensive service window to receive the "VAT general taxpayer application form" truthfully fill in and submit it together with other materials to the comprehensive service window;
3. After investigation and verification by the competent tax authorities, the general taxpayer of value-added tax will receive the reply from the comprehensive service window, and the copy of the tax registration certificate will be stamped with the chapter of "General taxpayer of value-added tax" by the comprehensive service window.
Question 2: What are the conditions for ordinary taxpayers to apply? First, the general taxpayer application conditions
1, income standard: industrial annual income100000 yuan (excluding tax), business1800000 yuan; New enterprises do not require it!
2. Sound accounting: there must be more than two professional financial personnel, and general ledger, subsidiary ledger and journal should be set up according to regulations; To be able to accurately calculate the input, output and tax payable of value-added tax; It is necessary to be able to establish relevant warehousing procedures as required by the tax authorities, and to make tax returns and submit various statements as required by the tax authorities;
3, there is a real office space: consistent with the business license address! The inland revenue department will send a Commissioner to examine it.
4. The registered capital requirement for new enterprises is1100,000 yuan or more! The old enterprise is more than 500,000 yuan
Two, the application of general taxpayers need to provide information:
1, written application of the enterprise;
2, "VAT general taxpayer application form" 2 copies;
3. Bank basic deposit account account opening certificate and a copy of all bank account numbers of the enterprise; ;
4, the legal representative of the enterprise (person in charge), financial personnel, the taxpayer's ID card copy;
5, housing property certificate or a copy of the housing lease contract;
6, a copy of the financial personnel qualification certificate;
7, enterprise capital verification report;
8. Copy of general ledger;
9. A copy of the articles of association.
Third, the time to apply for general taxpayers:
1 After a newly-established enterprise obtains a tax registration certificate and makes a tax declaration, it can apply to the tax authorities for the identification of general taxpayers. Generally, it can complete the qualification identification and enter the counseling period within 15 working days after applying.
2. Non-newly-established enterprises can only apply for general taxpayers after their income reaches the standard of general taxpayers. For enterprises whose income reaches the standard, the tax authorities mainly review their accounting situation; Enterprises whose income reaches the standard must apply for general taxpayers. If the accounting is not perfect, the tax authorities will directly levy taxes at 17%, and the input tax shall not be deducted, and special invoices for value-added tax shall not be issued. Supplement: The process of applying for general taxpayers of value-added tax is as follows: first, apply to the management office (or the "whole-process agent window" specially set up by the tax bureau), get the form and prepare the materials, and return it to the sending unit of the application form. Then, the management office will come to check the establishment of the account book, production and operation capacity, etc., and then the inspectors will make a report, which will be submitted to the turnover tax department of the bureau for examination and approval. After the examination and approval, the certificate will be issued to the enterprise and the general taxpayer. The time is generally 15 working days after the application is submitted.
Four, the general taxpayer application agent process
Business contact ◆ Signing a contract ◆ Receiving materials ◆ Submitting an application ◆ Sending an accounting assistance office for on-site inspection ◆ The Inland Revenue Department passed the application ◆ Entering the counseling period to complete the agency matters ◆ Handing over materials and money.
Question 3: How to apply for a general taxpayer (1) Conditions for the determination of a general taxpayer of value-added tax.
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 above1000000 yuan;
② The annual taxable sales of commercial enterprises are above1800,000 yuan.
(2) The following small-scale enterprises with sound accounting and annual taxable sales below the above-mentioned prescribed standards:
(1) industrial enterprises with annual taxable sales of more than 300,000 yuan;
(2) commercial enterprises with annual taxable sales of more than 500,000 yuan.
2, the new enterprise within three months 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):
(1) sound accounting;
(2) The estimated annual taxable sales exceed the standard of small-scale enterprises;
(3) Having a fixed place for production and business operation.
3. Export enterprises with import and export operation rights;
4, holding a salt wholesale license and engaged in salt wholesale enterprises;
5. Hydropower distribution enterprises;
6. 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.
(2) Application
1, taxpayers to the district (branch) bureau, the grass-roots branch of the declaration management department document acceptance window to receive and fill in the "general application for VAT taxpayer qualification", together with the following materials submitted to the declaration management department document acceptance window:
(1) Copy of business license and tax registration certificate;
(2) the identity certificate (ID card or passport) of the legal representative and tax collector;
(3) Business site information (real estate license or lease contract);
(4) bank account number certificate;
(5) When the branch applies for accreditation, it shall also provide the approval letter of the general taxpayer of value-added tax of the head office and the certification materials that the head office confirms that it is a unified accounting branch;
(6) Export enterprises and salt wholesale enterprises shall provide the certification materials issued by the relevant departments to approve them to engage in import and export business or salt wholesale business;
(7) Relevant information on actual tax payment and sales forecast;
(8) Other information required by the tax authorities.
The applicant must submit the original and signed copy of the above documents and materials.
2, temporarily identified as the expiration of the general taxpayer to apply for confirmation.
A newly-established enterprise must apply for becoming a regular taxpayer within 10 days after the expiration of the temporary identification of the general taxpayer, and should receive and fill out the General Application Form for the Qualification of VAT General Taxpayer from the reporting management section of the district (branch) bureau to which it belongs, and submit it to the reporting management section together with the following materials:
(1) industrial and commercial business license (copy) and tax registration certificate (copy);
(2) Relevant contracts, articles of association and agreements of the company;
(3) bank account certificate;
(4) Proof of business site (real estate license or lease contract);
(5) When applying for a branch office, it shall also provide the approval letter of the general taxpayer of value-added tax of the head office and the certification materials of the head office confirming its unified accounting branch office;
(6) Export enterprises and salt wholesale enterprises shall also provide certification materials issued by relevant departments for their approval to engage in import and export business or salt wholesale business;
(7) Annual financial statements;
(8) Copy of legal person's ID card, accounting certificate and tax agent's certificate;
(9) Instructions on the setting and accounting method of VAT subsidiary ledger;
(10) Actual sales and actual tax payment.
District (sub) bureau, the grass-roots branch of the declaration management department document acceptance window after receiving the taxpayer's application materials, audited, in line with the requirements, issued a "tax document collection notice" to the taxpayer, and the relevant information to the taxpayer's management department.
(3) Audit
After the preliminary examination, the management department shall forward it to the deputy director in charge of business together with relevant information.
After the approval of the deputy director in charge of business, it will be handled in two ways:
1, for newly-established enterprises and small-scale taxpayers who have been in business for 12 months, if they disagree with the application for recognition, they shall be returned to the document acceptance window of the declaration management section together with the information attached by the taxpayer and returned to the taxpayer. At the same time, the Notice on the Recognition of General VAT Taxpayers Not Recognized was issued.
2. If an enterprise temporarily identified as a general taxpayer does not agree to become a full-time taxpayer, the declaration management section shall notify the taxpayer to apply for the qualification certificate of general taxpayer of value-added tax, anti-counterfeiting and tax control ..... > >
Question 4: How to apply for what information the general taxpayer needs "Administrative Measures for the Qualification Determination of VAT General Taxpayers" Article 9 Taxpayers who meet the provisions of Article 4 of these Measures shall go through the qualification determination of general taxpayers according to the following procedures:
(1) Taxpayers shall fill in the application form to the competent tax authorities and provide the following information:
1. Copy of Tax Registration Certificate;
2. The identity certificates of the person in charge of finance and the tax payers and their photocopies;
3. The qualification certificate of the accountant or the agency bookkeeping agreement signed with the intermediary institution and its copy;
4. Certificate of property right of business premises or lease agreement, or other certificates of usable premises and their copies;
5. Other relevant information stipulated by State Taxation Administration of The People's Republic of China.
Due to different regions, there may be some minor differences. Please consult the local competent tax authorities or administrators for details.
Question 5: What should the company do if it wants to apply for a general taxpayer? Bring the tax registration certificate (business license of the enterprise with three certificates in one) and the official seal, and go to the tax bureau to fill out a Registration Form for the Qualification of VAT General Taxpayer.
Question 6: How do small-scale VAT taxpayers apply to become general taxpayers? Taxpayers whose 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, as well as newly opened taxpayers, may apply to the competent tax authorities for general taxpayer qualification.
For taxpayers who apply and meet the following conditions at the same time, the competent tax authorities shall handle the general taxpayer qualification identification for them:
(1) Having a fixed place for production and business operation;
(2) Being able to set up account books according to the unified accounting system of the state, accounting according to legal and valid vouchers, and providing accurate tax information.
Article 5 The following taxpayers shall not apply for the qualification determination of general taxpayers:
(1) Individuals other than individual industrial and commercial households;
(2) Selecting 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 frequently engage in taxable activities.
Taxpayers shall apply to the competent tax authorities where their institutions are located for the qualification of general taxpayers.
Question 7: How to become a general taxpayer? Companies are all small-scale enterprises, and general taxpayer enterprises need to apply for or meet the income requirements of the tax bureau to become general taxpayer enterprises.
About the general taxpayer qualification application conditions, a big brother downstairs has already provided it, so I won't go into details.
In fact, new enterprises or enterprises less than one year can also apply, and applying for general taxpayers has little to do with registered capital. Local tax bureaus may have different requirements for new enterprises to apply for general taxpayers. However, we must know that the venue of the new enterprise is very important, as well as its own financial soundness. Besides, your company has been in business for more than half a year, and there is no sales. It is basically difficult to apply under your conditions. At the very least, you should have some income, not to mention 800 thousand, and you should have a 10.20 million.
Or directly find a local financial agency. Generally, people who do this business have some connections. If you spend some money to get through the personnel, things will be easier.
If you are in Shenzhen, you can still help more. If you are not in Shenzhen, you are not familiar with your policies. You can only provide some literal help.
Question 8: How to handle the qualification certificate of general taxpayer? Taxpayers should fill in the Application Confirmation Form for General Taxpayer of VAT (in triplicate, hereinafter referred to as the Application Confirmation Form) to the competent tax authorities and provide the following information:
(1) Copy of Tax Registration Certificate; ?
(2) the identity certificates of the person in charge of finance and the tax payers and their photocopies; ?
(3) the qualification certificate of the accountant or the agency bookkeeping agreement signed with the intermediary institution and its copy; (Note: The qualification certificate of accounting personnel refers to the qualification certificate of accounting issued by the financial department. )
(4) Certificate of property right of business premises or lease agreement, or certificate of other usable premises and its copy;
(5) Other relevant information stipulated by State Taxation Administration of The People's Republic of China.
Unless otherwise specified, the above materials refer to the original, and the copy must be stamped with the words "This piece is in conformity with the original" and stamped with the official seal.
Question 9: How to apply for a newly registered company without business? Generally, new companies newly registered by taxpayers start from a small scale.
The tax determination is based on 1 and the registered capital of the company is more than 300,000 yuan; 2, the annual sales reached more than 500 thousand (different standards are different in different regions). But there are also three months when the sales amount reaches the standard, and then the tax bureau orders you to be a general taxpayer, so you don't need to apply.
You will be notified by the tax bureau when you become a general taxpayer, and then you can follow the tax filing process of the general taxpayer.
Question 10: How do you need to apply for the qualification of general taxpayer to set up a general taxpayer company now? The original examination and approval system should be changed to the registration system. As long as it meets the requirements, it can be handled on the spot in the tax service hall, and there is no need to entrust an intermediary agency to handle it.
Announcement of State Taxation Administration of The People's Republic of China on Adjusting the Management of VAT General Taxpayers (State Taxation Administration of The People's Republic of China Announcement No.20 15/8): According to the Decision of the State Council on Cancelling and Adjusting a Batch of Administrative Examination and Approval Items (Guo Fa [2015]1No. State Taxation Administration of The People's Republic of China has adjusted the relevant matters concerning the administration of general VAT taxpayers. The announcement is as follows: 1. The qualification of general VAT taxpayers (hereinafter referred to as general taxpayers) is subject to a registration system, and the registered matters shall be handled by the VAT taxpayers (hereinafter referred to as taxpayers) to their competent tax authorities. 2. The procedures for taxpayers to register for the qualification of general taxpayers are as follows: (1) Taxpayers fill in the Registration Form for the Qualification of General Taxpayers of Value-added Tax (Annex 1) to the competent tax authorities and provide tax registration certificates; (2) If the contents reported by taxpayers are consistent with the tax registration information, the competent tax authorities shall register on the spot; (3) If the contents reported by the taxpayer are inconsistent with the tax registration information, or do not meet the requirements for filling in the column, the tax authorities shall inform the taxpayer of the contents that need to be corrected on the spot. Three, the taxpayer's annual taxable sales exceed the standards prescribed by the Ministry of Finance and State Taxation Administration of The People's Republic of China (hereinafter referred to as the standard), and in line with the relevant policies and regulations, choose to pay taxes by small-scale taxpayers, it shall submit a written explanation to the competent tax authorities (Annex 2). If the annual taxable sales of individuals other than individual industrial and commercial households exceed the prescribed standards, it is not necessary to submit a written explanation to the competent tax authorities. Four, the taxpayer's annual taxable sales exceed the prescribed standards, within 20 working days after the end of the reporting period, in accordance with the provisions of Article 2 or Article 3 of this announcement; Failing to do so within the prescribed time limit, the competent tax authorities shall make a Notice of Tax Matters within 10 working days after the end of the prescribed time limit, and inform taxpayers that they shall go through relevant formalities with the competent tax authorities within 10 working days. Five, except as otherwise provided by the Ministry of Finance and State Taxation Administration of The People's Republic of China, the taxpayer shall calculate the tax payable according to the general tax calculation method of value-added tax from the effective date of the general taxpayer qualification selected by him, and issue special VAT tickets in accordance with the regulations. VI. This announcement shall come into force on April 20 15 1 day.