second, the characteristics of the general taxpayer of value-added tax. The general taxpayer approved by the tax authorities can calculate the tax payable according to the provisions of Article 4 of the Regulations of the People's Republic of China on Value-added Tax and use special invoices for value-added tax. For taxpayers who meet the requirements of general taxpayers but do not apply for the procedures for the identification of general taxpayers, the tax payable shall be calculated according to the sales amount at the VAT rate, and the input tax shall not be deducted, nor shall special VAT invoices be used. (Excerpted from State Taxation Administration of The People's Republic of China State Taxation Law No.59 [1994] and forwarded by Beijing Taxation Bureau No.228 [1994]) VAT taxpayers with annual sales above the prescribed standards shall be recognized as general taxpayers and shall not be treated as small-scale taxpayers. (Excerpted from the document No.44 [1994] of Beijing Taxation Bureau)

Edit the specific provisions of this paragraph

1. Small-scale enterprises and self-employed small-scale taxpayers whose annual taxable sales do not exceed the standard have sound accounting and can provide accurate tax information. With the approval of the competent tax authorities, they may not be regarded as small-scale taxpayers, and the tax payable shall be calculated in accordance with the relevant provisions of these Regulations. (Excerpted from the Provisional Regulations on Value-added Tax) Sound accounting means that the output tax, input tax and tax payable can be accurately calculated according to the requirements of the accounting system and tax authorities. (Excerpted from the Detailed Rules for the Implementation of the Provisional Regulations on Value-added Tax) Small-scale enterprises whose annual taxable sales do not exceed the standard, with sound accounting, can accurately calculate and provide output tax and input tax, can apply for the identification procedures of general taxpayers. (Excerpted from the documentNo. [1994]59 of State Taxation Administration of The People's Republic of China State Taxation Bureau and forwarded by the documentNo. [1994]228 of the Municipal Taxation Bureau) Small-scale enterprises (enterprises and enterprise units that do not exceed the standard) whose annual taxable sales have sound account books, can accurately calculate and provide output tax and input tax, and can submit relevant tax information according to regulations, can be recognized as general taxpayers by the tax authorities upon application. (Excerpted from the document No.116 of State Taxation Administration of The People's Republic of China State Taxation Law [1994] and forwarded by the document No.321 of Beijing Taxation Bureau) General taxpayers who prove that 2

individual operators meet the conditions set forth in Article 14 of the Regulations can be designated as general taxpayers with the approval of the branch directly under State Taxation Administration of The People's Republic of China. (Excerpted from the Detailed Rules for the Implementation of the Provisional Regulations on Value-added Tax)

According to the Regulations,

Small enterprises with annual sales below the prescribed standards can also be recognized as general taxpayers as long as their accounting is sound, and their specific conditions are that the industrial and commercial departments should handle industrial and commercial registration; Having gone through the tax registration in the tax department; Open a settlement account in a bank; Separate accounting accounts and full-time accounting personnel can provide information on output tax and input tax of taxable goods and services as required. Self-employed persons, when applying for the recognition of general taxpayers, should also basically meet the above conditions. (Excerpted from Beijing Taxation Bureau's document No.44 [1994])

Editing this paragraph's identification method

General taxpayer's application for identification (new provisions in 29) Any enterprise that meets one of the following conditions can apply for identification as a general VAT taxpayer: For details, please refer to the Provisional Regulations of the People's Republic of China

Editing this paragraph, an enterprise that has been in business for one year should meet the following conditions

② The annual taxable sales of commercial enterprises are above 8, yuan. 2 new enterprises within one month from the date of start-up, with the following conditions, can apply for the general taxpayer identification procedures. If the estimated annual taxable sales by the tax authorities exceed the standards of small-scale enterprises, they may be temporarily recognized as general taxpayers. The longest temporary identification period is one year (counted as 12 months from the month of approval): basic conditions for a newly-established enterprise to apply for VAT general taxpayer The paid-in capital is 5, yuan (depending on local policies)

Editing this paragraph, the applicant must provide the following information

(1) An industrial enterprise applying for VAT general taxpayer qualification must submit the following information: 1. A written application report 2. The Application Identification Form for VAT General Taxpayer in triplicate 3. Tax Registration Form for Goods Storage Place of Value-added Tax General Taxpayer in quadruplicate. 4. Archives of Value-added Tax General Taxpayer in quadruplicate. 5. A copy of the ownership certificate, lease contract or agreement of the business premises (a copy of the ownership certificate of the business premises of the lessor shall be provided for non-operators). 6. Legal representative and main management personnel, One copy of the accountant's resident ID card and one copy of the accountant's qualification certificate. 7. One copy of the business license. 8. One copy of the bank deposit certificate (that is, the capital injection certificate). 9. One copy of the capital verification report of the relevant institution. 1. One copy of the company's articles of association. 11. If it is an enterprise branch, it is required to provide one copy of the tax registration certificate of the head office, one copy of the valid certificate of the VAT general taxpayer and one copy of the resolution of the board of directors. (II) Newly-established commercial enterprises need to submit the following information when applying for the qualification of VAT general taxpayer: 1. A written application report 2. The Application Confirmation Form for VAT general taxpayer in triplicate 3. The Tax Registration Form for Goods Storage Place of VAT general taxpayer in quadruplicate 4. The Archives of VAT general taxpayer in duplicate 5. Proof of ownership of the business premises, 1 copy of the lease contract or agreement (if it is not owned by the operator, a copy of the ownership certificate of the lessor's business premises shall be provided) 6. Legal representative and main management personnel, One copy of the resident ID card of the accountant and one copy of the qualification certificate of the accountant. 7. One copy of the business license. 8. One copy of the bank deposit certificate (i.e. the capital injection certificate). 9. One copy of the capital verification report of the relevant institution. 1. One copy of the company's articles of association. 11. One copy of the signed purchase and sale contract, agreement or written intention, for example. 12. If it is an enterprise branch, it is necessary to provide the tax registration certificate of the head office, the valid certificate of the general VAT taxpayer, and other documents.

Edit this paragraph.

The telephone number filled in all forms should be landline and mobile phone. ② Copy the legal person's ID card, any shareholder's ID card and accountant's ID card on a piece of A4 paper at the same time, affix the official seal and code stamp of the enterprise. ③ The legal person, shareholders and accountant are required to be present during the on-site inspection. Print the bank statement of the enterprise in duplicate from the opening to the inspection day, and prepare the accounting books and original vouchers; The newly-established enterprise shall apply to the tax authorities within 3 days, and the time limit shall be transferred to the general taxpayer on a small scale. 3. The general branches of the enterprise are not in the same county (city), and unified accounting is implemented. If the general office is already a general taxpayer of value-added tax, the branches may also apply for the general taxpayer.

To edit this paragraph, you should provide the following documents and materials to the tax authorities.

To apply for the identification of general taxpayers, you should provide the following documents and materials to the tax authorities. 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. Business license approved by the administrative department for industry and commerce. 3. Articles of association, contracts, agreements and other materials related to the establishment and business activities of taxpayers. 4. Proof of bank account number. 5. Proof of registered capital. (Business enterprise) 6. Identity certificates of legal representative and tax payer (resident ID card, passport or other legal documents). (Business enterprise) 7. Certificates and materials such as house property right certificate and house lease contract. (Commercial enterprises) 8. Other relevant materials and certificates required by the tax authorities. The general taxpayer's counseling period is half a year, and the half-year sales amount reaches 9,, so he can apply to become a formal general taxpayer.

What is the tutorial period for general taxpayers?

According to Article 3 of the 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 (Guo Shui Fa Dian [24] No.37), "General taxpayer management during the tutorial period: the tutorial period for general tax revenue should generally be no less than 6 months. During the counseling period, the competent tax authorities should actively do a good job in the publicity and counseling of the VAT tax policy and collection and management system, and at the same time conduct VAT collection and management according to the following methods: (1) For small commercial enterprises, the competent tax authorities should sell special invoices in a limited amount according to interviews and on-the-spot verification, and the maximum invoicing limit of the VAT anti-counterfeiting tax-controlled invoicing system shall not exceed 1, yuan. The purchase and purchase of special invoices shall be controlled according to the time limit, and the competent tax authorities may determine the supply quantity of special invoices each time according to the actual annual sales and business conditions of the enterprise, but the number of special invoices sold each time shall not exceed 25. (II) For commercial retail enterprises and large and medium-sized commercial enterprises, the competent tax authorities should also sell special invoices according to the actual business conditions of the enterprises, and the maximum invoicing limit of the VAT anti-counterfeiting tax-controlled invoicing system shall be examined and approved by the relevant tax authorities in accordance with the existing regulations. The purchase and purchase of special invoices shall also be controlled according to the time limit, and the competent tax authorities may determine the supply quantity of each time according to the actual operation of the enterprise, but the number of special invoices sold each time shall not exceed 25. (III) If the number of purchases made by an enterprise can't meet the business needs of the current month, it can be purchased again. However, before each purchase increase, the value-added tax must be paid in advance to the competent tax authorities on the basis of 3% of the sales of the special invoices that have been purchased and issued in the last time. The competent tax authorities shall not increase the sales of special invoices to enterprises that have not paid the value-added tax in advance. (4) If the special invoices purchased for the first time every month have not been used at the end of the month, the competent tax authorities shall, when selling special invoices in the following month, correspondingly reduce the supply quantity of special invoices in the following month according to the number of unused special invoices in the previous month. (5) If the special invoice purchased for the last time every month has not been used at the end of the month, the competent tax authorities shall, when selling the special invoice for the first time in the following month, sell the difference after subtracting the number approved each time from the number of unused special invoices in the previous month. (6) During the counseling period, the special invoice deduction coupon, the special payment book for customs import value-added tax, the ordinary invoice of waste materials and the transport invoice of goods obtained by commercial enterprises can be deducted only after cross-audit comparison is correct. (7) When making tax returns in the next month, the enterprise shall calculate and declare the value-added tax according to the method of calculating the tax payable by ordinary taxpayers. If the prepaid value-added tax exceeds the taxable amount, it will be verified by the competent tax authorities, and the overpaid tax can be deducted from the next taxable amount.

editing the reporting process of general taxpayers of value-added tax in this paragraph

The method of general tax declaration of value-added tax is formulated in accordance with the Law of the People's Republic of China on the Administration of Tax Collection and its implementing rules, the Provisional Regulations of the People's Republic of China on Value-added Tax and the Measures of the People's Republic of China on the Administration of Invoices. I. All general VAT taxpayers (hereinafter referred to as taxpayers) shall file tax returns according to these Measures. Two, taxpayers must implement electronic information collection for tax declaration. Taxpayers who use the anti-counterfeiting tax control system to issue special invoices for value-added tax must file tax returns after they have successfully copied the tax returns. Iii. Tax declaration materials (1) Required materials 1. VAT tax declaration form (applicable to general VAT taxpayers) and its attached materials (Table 1), (Table 2), (Table 3) and (Table 4) 2. Taxpayers who use the anti-counterfeiting tax control system must submit IC cards that record the current tax information (taxpayers whose detailed data are backed up on floppy disks, You must also submit the backup data floppy disk), the special VAT invoice stub list and the special VAT invoice deduction list. 3. Balance Sheet and Income Statement. 4. Detailed List of Purchase, Sale and Deposit of Refined Oil (to be filled in by taxpayers who have retail business of refined oil). 5. Other required information stipulated by the competent tax authorities. Taxpayers who collect electronic information for tax returns shall submit the paper-based VAT Tax Return (for general taxpayers) (main table and attached table) in addition to the electronic data of the above-mentioned required information to the competent tax authorities. (II) Information for future reference 1. Stubs of issued special VAT invoices and general invoices 2. Stubs of special VAT invoices that meet the deduction conditions and are declared for deduction in this period 3. Copies of customs duty-paid vouchers for imported goods, transport invoice, general invoices for purchased agricultural products and general invoices for purchased waste materials 4. Stubs of purchase vouchers or reports for investigation 5. Stubs of tax withholding vouchers 6. Other information for future reference as stipulated by the competent tax authorities. Whether the reference materials need to be submitted in the current period is determined by the provincial state taxation bureaus. IV. Management of VAT tax declaration materials (I) Required materials for VAT tax declaration Taxpayers shall submit all the electronic data of the required materials to the competent tax authorities in time during the tax declaration period, and submit the required paper materials (the specific number of which shall be determined by the provincial-level state tax bureaus) required by Article 3 and Paragraph 1 of these Measures to the competent tax authorities within the time limit determined by the competent tax authorities in accordance with the provisions of the tax law (the specific time shall be determined by the provincial-level state tax bureaus), and the tax authorities shall sign for them. (II) Documents for reference in VAT tax returns Taxpayers should carefully sort out and bind up the documents for reference after the end of each month. 1. Stubs belonging to the whole manual special VAT invoice and ordinary invoice shall be bound in the original order; The computer version of the special VAT invoice, including the stub of the special VAT invoice issued by the anti-counterfeiting tax control system, shall be bound in one volume every 25 copies according to the billing sequence number, and less than 25 copies shall be bound according to the actual number of copies issued. 2. For the documents that belong to the tax deduction certificate, according to the time sequence obtained, one book shall be bound for every 25 copies according to the type of documents, and less than 25 copies shall be bound according to the actual number of copies. 3. When binding, you must use the Cover of the Collection Book of Tax/Tax Deduction Documents (hereinafter referred to as the "Cover") uniformly stipulated by the tax authorities, and fill in the contents of the cover according to the regulations, which will be audited and signed by tax collectors and financial personnel. After the Cover Page is enabled, taxpayers can no longer fill in the cover content of the original special VAT invoice. 4. If the manual version of the special VAT invoice that the taxpayer has not used up in the current month is not equipped with the Cover for the time being, and it has not been used up for two months, the Cover should be installed in the month when the competent tax authorities cut off the remaining part. Ordinary invoices and purchase vouchers issued by taxpayers shall be affixed with the Cover in the month when the whole copy is used up. 5. The contents of the Cover include the name of the taxpayer's unit, the number of documents in this book, the amount, the tax amount, the total number of such documents this month, the number of documents in this book, the time when the tax belongs, etc. The specific format shall be formulated by the state taxation bureaus at the provincial level. Five, the "VAT tax return (applicable to general VAT taxpayers)" (the main table and schedule) by the taxpayer to the competent tax authorities to purchase.

Edit the reporting period of this paragraph

Taxpayers should file tax returns on a monthly basis, and the reporting period is from the 1st to 15th of the following month, and if the last day is a legal holiday, it will be extended by one day; If there are legal holidays for more than 3 consecutive days within the 1st to 1th day of each month, they will be postponed according to the number of holidays.

edit this penalty

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