Value-added tax general taxpayer identification standards (range)
Industrial enterprises with annual taxable sales of 100 million yuan, commercial enterprises with annual taxable sales of 180 million yuan.
Taxpayers to be value-added tax general taxpayer, should meet the conditions include the following 10.
Apply value-added tax on sales of industrial enterprises of 100 million yuan;
Apply value-added tax on sales of commercial enterprises in 180 million yuan;
Open a _set_tlement account in the bank;
Industrial and commercial administrative department for the enterprise legal person (business) license, a fixed production and business establishments;
In the State Administration of Taxation for the tax registration and obtain tax registration certificate;
Have specialized staff working in accounting, specializing in accounting work of the staff should be issued by the financial sector accounting certificate or more than accountants have engaged in accounting work for the title of the qualification certificate;
Accordance with the "Provisional Regulations on Value Added Tax" and the implementation of rules and requirements of the current accounting system, industrial enterprises and commercial enterprises shall be provided and a breakdown of the account; shall be a breakdown of tax accounts and to accurately calculate the required value-added tax proceeds, sale items tax and the tax payable;
In accordance with the tax authorities and financial system requires proper preparation and requirements, "VAT List", value-added tax returns and related information;
Tax authorities as a key tax sources are households the tax authorities must, according to the requirements of timely and accurate tax department to submit a special digital data;
The competent tax authorities in accordance with the request to submit additional information.
Opening of new value-added business applicants, and in line with the 10 conditions, should apply for tax registration within 30 days after the local competent tax authorities to apply procedures for the general taxpayer.
The competent tax authorities in accordance with the request to submit additional information.
General VAT taxpayers (hereinafter referred to as the general taxpayer) examined, the national tax collection agency (hereinafter referred to as tax authorities) on an annual basis the implementation of the general taxpayer qualification testing to confirm a system. The purpose is to strictly examined the general taxpayer system, strengthening tax administration the general taxpayer to maintain value-added tax order.
First, the examined time
Time, including the annual examination conducted annual review time and the general taxpayer to submit information on their respective annual review time.
(A) of the annual examination time of annual examination conducted in January each year since the end of the beginning to 5, 1 to March for the tax authorities examined advocacy organization, mobilization training and notification application for annual review and annual audit preparation time for the general taxpayer; 4 taxpayers in general for the month to apply for the annual review time, tax authorities in May for the annual examination certification, the time to make annual examination conclusions.
(B) the information submitted by the general taxpayer owned the time examined the general taxpayer to submit annual review time for applications for the information belongs to the year preceding the year examined, such as enterprise applications examined in 1999, the year 1998 should be submitted information.
Second, examined the object
(A) the previous year have been confirmed as general taxpayers of the enterprise.
(B) of the previous year temporary business confirmed as general taxpayers, that is recognized by the general taxpayer temporary business.
Third, the annual review process of propaganda and mobilization procedures, including annual review, the application examined, the agency fair, tax audit, tax, concluded the five stages.
(A) promote the mobilization of the year examined 1 to 3 months, the tax authorities examined advocacy organization, training.
(B) for annual inspection in April that year examined, the general taxpayer to the competent tax collection authority for annual review, the form of "value-added tax general taxpayer examined the table" in triplicate, with below documents, data, send justice agencies. 1. Tax registration certificate or registration tax registration certificate; 2. The general taxpayer qualification; 3. VAT invoice purchase books; 4. On the annual financial accounts statements; 5. Financial personnel accounting certificate; 6. Dedicated certificate copy of the invoice administrator; 7. proof of business premises or property lease contract; 8. Local tax authorities require additional information.
(C) of the intermediary agencies received just examined the general taxpayer information, it should make a fair and timely report, 4 just before the end of the report, together with general tax information service of the general taxpayer who examined the competent tax collection authorities.
(D) time for a tax audit tax audit examined the year in May, including the competent tax collection authority for preliminary review and the county (city) level review of two parts of the State Administration of Taxation
1. The competent tax collection authority for preliminary charge of tax collection authorities examined the general taxpayer information, the report of the trial justice agencies, door to door that "preliminary report", and "preliminary report", examined the general taxpayer information, just report to county agencies (city) State Administration of Taxation for review. Preliminary report should have the following:
(1) examined the general taxpayer taxable sales the previous year achievement;
(2) examined the general taxpayer the amount of the previous year's output tax, input tax amount of tax, storage tax, non-payment of tax, the cumulative non-payment of taxes and daily audit situation;
(3) Accounting (accounting system, books structures, whether internal control mechanisms, accounting methods and accounting staffing situation and inventory systems, etc.) is sound, can accurately calculate the value added into, the output tax and the tax payable.
(4) whether there is tax evasion behavior, a VAT tax invoices and other acts of illegal acts;
(5) for the invoice management system is sound, keep it safe, used correctly;
(6) does not constitute a cancellation of the illegal acts of the general taxpayer qualification rectification; (7) should be issued by the competent tax authorities that the other conditions.
2. County (city) State Administration of Taxation to review the county (city) State Revenue's annual evaluation report based on the general taxpayer information, just reporting agencies, the competent tax collection authority for preliminary review report, and make annual examination conclusions. |