Announcement No.74 of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China No.2015: In order to cooperate with the reform of the registration system of "three certificates in one", State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) adjusted the management of general taxpayers of value-added tax;
1. When the competent tax authority handles the registration of VAT general taxpayer for the taxpayer, the taxpayer's tax registration certificate will no longer be stamped with the "VAT general taxpayer" seal.
2 "VAT general taxpayer qualification registration form" shall be returned to the taxpayer after being audited by the competent tax authorities, which can be used as evidence to prove that the taxpayer has the qualification of VAT general taxpayer.
Extended data:
The measures for the administration of the registration of general taxpayers of value-added tax have been considered and adopted at the 2nd executive meeting of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on October 30th, 20 17, and are hereby promulgated, and shall come into force as of February 30th, 20 18. The Measures for the Administration of Qualification Identification of General VAT Taxpayers shall be abolished at the same time.
The procedures for taxpayers to register general taxpayers are as follows:
1. Taxpayers should fill in the Registration Form of VAT General Taxpayers to the competent tax authorities, truthfully fill in information such as fixed production and business premises, and provide tax registration certificates;
2. If the contents provided by taxpayers are consistent with the tax registration information, the competent tax authorities shall register on the spot;
3. If the contents provided by the taxpayer are inconsistent with the tax registration information, or do not meet the requirements for filling in the list, the tax authorities shall inform the taxpayer of the contents that need to be corrected on the spot.
References:
Baidu Encyclopedia-Measures for the Administration of the Registration of General VAT Taxpayers