Customer Question & Answer (0)
General taxpayers refer to the taxpayers whose annual taxable sales volume or annual sales volume of taxable services do not exceed the standard for small-scale VAT taxpayers, and newly opened taxpayers, and taxpayers whose annual taxable sales exceed the standards stipulated by the Ministry of Finance and the State Administration of Taxation, register with their competent tax authorities for the qualification of general VAT taxpayers.
2, Service content of applying for general taxpayer
1. Application for general VAT taxpayer qualification
2. Application for anti counterfeiting tax control system
3. Tax declaration of Tax Bureau in the first month after becoming a general taxpayer
4. Daily telephone answering
3, The standard of general taxpayer
1. If the annual taxable sales volume of a VAT taxpayer exceeds the standard for small-scale taxpayers stipulated by the Ministry of Finance and the State Administration of Taxation, it shall apply to the competent tax authorities for the qualification of general taxpayers. Value added tax sales (including export sales and tax-free sales, hereinafter referred to as annual taxable sales) have reached or exceeded the following standards for 12 consecutive months:
1.1. The annual taxable sales volume of industrial enterprises is more than 500000 yuan;
1.2. The annual taxable sales volume of commercial enterprises is more than 800000 yuan.
1.3. The tax payable of labor service enterprises is more than 5 million.
2. If the annual taxable sales volume does not exceed the standards for small-scale taxpayers stipulated by the Ministry of Finance and the State Administration of Taxation, and newly opened taxpayers, they may apply to the competent tax authorities for recognition of general taxpayer qualification.
It should meet the following conditions: there is a fixed production and operation site; it should be able to set up account books according to the national unified accounting system; it should be able to provide accurate tax information according to legal and effective vouchers.
4, Application materials of general taxpayers
1. Official seal;
2. Copy of tax registration certificate or original copy of business license;
3. The ID card of the person in charge of Finance shall be clear, the front and back copies and contact information shall be provided;
4. The ID card of the legal representative is clear, the front and back copies and contact information are clear;
5. Other information required by tax - if any.
5, Time and charge of general taxpayers
Undertaking time: 3-15 working days. If the annual taxable sales amount exceeds the specified standard, it shall be handled within 20 working days after the end of the declaration period.
6, Get the confirmation result
Notice on qualification determination of general VAT taxpayer.
7, Risk of not applying for general taxpayer identification
According to Decree No. 22 of the State Administration of Taxation, when the annual taxable sales amount of a taxpayer exceeds the standard of a small-scale taxpayer, the taxpayer shall submit the application form of general VAT taxpayer to the competent tax authority within 40 days (working days) after the end of the reporting period. If the taxpayer fails to apply for general taxpayer qualification identification within the specified time limit, the competent tax authority will make and serve the notice on tax matters within 20 days after the end of the specified period, and submit the application form of general VAT taxpayer to the competent tax authority within 10 days after receiving the notice of tax matters. If the taxpayer fails to submit the tax within the time limit, the taxpayer will be punished by calculating the tax payable according to the sales volume according to the VAT rate, without deducting the input tax and using the VAT special invoice.
For further information, please call Shenzhen hotline at any time, Shenzhen dengnit address: 16 / F, sun island building, 2020 Dongmen South Road, Luohu District, Shenzhen.