Definition 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; 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, as well as newly opened taxpayers, may voluntarily apply to the competent tax authorities for the qualification of general taxpayers. Taxpayers whose annual sales of industrial enterprises are more than 500,000 yuan, commodity circulation enterprises are more than 800,000 yuan, and the annual sales of taxable services of enterprises with business tax reform exceed 5 million yuan are compulsory to be recognized as general taxpayers.
Definition 2: Before the expiration of the counseling period for ordinary taxpayers, the competent tax authorities will conduct the confirmation audit. Small business wholesale enterprises newly recognized as general taxpayers shall implement the tax counseling period management for 3 months; The period for other general taxpayers to implement tax counseling period management is 6 months.
I. Business Overview
The confirmation of the general taxpayer of value-added tax refers to the business that the competent tax authorities accept, investigate and approve the application for formal confirmation of the general taxpayer when the temporary confirmation expires or the counseling expires.
Second, the legal basis
Notice of State Taxation Administration of The People's Republic of China on Printing and Distributing (Guo Shui Fa [1994] No.59)
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 (No.37 [2004] of the State Administration of Taxation)
Three, taxpayers should provide the main table, the number of copies.
Application Confirmation Form for General VAT Taxpayer, 2 copies.
Four, taxpayers should provide information.
without
V. Time limit requirements for taxpayers to handle business
Taxpayers should apply for confirmation within one month before the expiration of the counseling period or temporary recognition period.
Six, the tax authorities commitment time limit
Provide complete information, fill in the content accurately, complete the formalities, meet the acceptance conditions on the spot, and transfer to the next link within 2 working days from the date of acceptance; This tax-related matter shall be settled within 20 working days from the date of acceptance.
VII. Work Standards and Requirements
(1) Acceptance link
1. Inspection data
Check whether the documents and materials produced by taxpayers are complete and effective.
2. Review and input data
(1) Access the general taxpayer identification information through the system, and check whether the temporary identification period or counseling period has expired;
(2) Review whether the Application Confirmation Form for General VAT Taxpayers is complete and accurate, and whether the seal is complete. If problems are found, the taxpayer shall be informed to make corrections or re-fill;
(3) If it meets the acceptance conditions, enter the Application Confirmation Form of VAT General Taxpayer into the system, print the Notice of Acceptance of Tax Documents (CTAIS 1. 1) or the Document Acceptance Receipt (CTAIS2.0) and hand it over to the taxpayer.
3. Turn to the next link
After the audit is correct, all the information submitted by the taxpayer will be transferred to the next link.
(II) Follow-up links
After receiving the information transferred from the previous link, conduct desk review and field investigation, mainly including the following contents:
1. Desk review
Read and review the following contents:
(1) Identification of the legal representative
(2) Accounting identity certificate
(3) Accounting qualification certificate
(4) tax registration certificate
(5) Information of industrial and commercial business license or other approved practice certificates.
(6) Housing lease contract
(7) VAT return information
Check whether the information provided by the taxpayer in the Application Confirmation Form for VAT General Taxpayer is consistent with the above information, and whether it is consistent with the taxpayer's registration information.
2. Field investigation
Main verification: whether the conclusion of tax assessment is normal; Whether the results of the interview and on-the-spot inspection are normal; Whether it is normal for enterprises to declare and pay taxes; Whether the enterprise can accurately calculate the input and output tax, and correctly obtain and issue special invoices and other legal input tax deduction vouchers.
According to the audit and on-the-spot investigation, determine the examination and approval opinions, return the taxpayer a "VAT General Taxpayer Application Confirmation Form", and file the relevant information.