If you used to be a small-scale taxpayer, but now you want to apply for a general taxpayer, your sales will reach more than 5 million for 12 months in a row. In this case, even if you don't want to be a general taxpayer, you have to become a general taxpayer. But if you want to take the initiative to become a general taxpayer, you have to meet the following requirements:
What information does the company need to apply for general taxpayers 1. The registered capital requirement for new enterprises100000 yuan or more, and that for old enterprises/500000 yuan or more;
2. There must be a real office space, and the business premises are consistent with the business license;
3. 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 file tax returns and submit various statements as required by the tax authorities;
4. The income reaches the standard, and the annual sales of commercial enterprises is1800,000 yuan; Annual sales of industrial enterprises1100,000 yuan;
5. Other requirements stipulated by laws and regulations.
Information required for Nanning Company to apply for general taxpayers 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. Original and duplicate of the company's business license and official seal.
3. Articles of association, contracts, agreements and other materials related to the establishment and business activities of taxpayers.
4. A copy of the ID card of the legal representative.
5. Other materials as prescribed by laws and regulations.