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(a) standards
1, all general VAT taxpayer to standard, can to the local competent tax authorities to apply for general VAT taxpayer recognition formalities.
2, general VAT taxpayer standard is to show enterprise financial sound, can accurately calculate VAT amount, the output tax and tax payable; The enterprise income tax shall be in sales to standard (commercial enterprises was RMB 800000, 500000 yuan) industrial enterprise
Three, to do a business newly apply for recognition of the general VAT taxpayer shall, according to the taxpayer sales contract or operation scale the taxable sales income is expected to. Sales revenue is expected to reach the standard that can apply for general VAT taxpayer.
4, has opened a small enterprise, its annual turnover of more than standard, should be in the next year before the end of 1 apply for general VAT taxpayer recognition formalities.
(2) confirmation process
1, requirements for general VAT taxpayer recognition of the taxpayer, should be in enterprise 12 window documents get and fill in "accept hillock general VAT taxpayer apply for recognition (a list of three copies), together with the following attached to submit documents for material accept hillock:
1) enterprise the written application for report;
2) the duplicate of the business license; The tax registration certificate copy and photocopy; Organization code certificate photocopy; The bank opens an account licence photocopy; Enterprise (the company) copy of articles of association;
3) registered house lease contract and property proof photocopy; Production site lease contract and property proof photocopy;
4) installed, the rent payment phone single copy of invoice; The regulations of the state capital verification department issue capital verification report photocopy;
5) enterprise legal representative id card, accounting personnel and tax service personnel the id card, the accountant evidence photocopy; Enterprise invoice management system, enterprise financial system;
6) the commodity sale contract; Enterprise financial statements; Enterprise tax returns; Enterprise tax payment books;
7) tax documents attached list;
8) anti-counterfeiting tax-controlled enterprise card;
9) machine equipment leasing contract, agreement; Fixed assets directories and account books;
10) tax authority is required to provide other material.
11) for the institutions in foreign branch at the jurisdiction of the application of still need to present the total institutions, tax registration certificate, the original copy, total institutions original certificate of average taxpayer qualification, and a total institutions for the general VAT taxpayer watch ", taxpayer qualification certificate copy.
2, the administration should be received by documents from the hillock acceptance within 7 days after data for two more tax staff to taxpayer production management place field trial. The main content of the preliminary examination survey are as follows:
1) "general VAT taxpayer applications for the recognition of the table of contents and fill in the attached report provides information is true.
2) survey for the fixed assets of the enterprise scale and production sales ability; Accounting system is sound, can accurately calculate value added tax income, sales tax, the tax payable.
3) is safety guarantee measures to ensure the safety of the special VAT invoices.
4) whether there is a full-time financial accounting;
5) legal person is engaged in management, legal person if not participating in management, to need to issue entrustment operation book.
3, after preliminary examination management section, the state big tax revenue policies, enterprise trial, review will review, competent director, examination and approval in enterprise training qualified enterprise, the was identified as the average taxpayer and return the form a; The examination and approval by the enterprise material will not return, return the enterprise accepts the hillock documents.
(3), and other
1, all for the first general VAT taxpayer recognition of the taxpayer, will be temporary recognized for a general VAT taxpayer, temporary term that for the second year of the January 31,. After expired, is still want to deal with general VAT taxpayer that, one month in advance to the responsible taxation authority to apply for them. As with temporary during general VAT taxpayer standard accepted as general VAT taxpayer; Do not conform to the standards, will cancel the qualification; Temporary that expires a month, still did not deal with again, no longer retain recognition formalities of the qualification.
2, has reached a general VAT taxpayer standard, and did not apply for to deal with general VAT taxpayer business, according to the taxpayer that applicable tax rate (17% or 13%) to collect, input tax shall be made without, shall not use special VAT invoices.
3, identified as average taxpayer enterprise, should be approved by the competent tax bureau in that month proposed tax application to join security.
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