Hello, I registered a wholly-owned trading company, mainly engaged in commodity wholesale business. According to the provisions of the tax law, an application has been made for the identification of general taxpayers. How long is the management cycle of our company's counseling period?
Professional answer
According to the provisions of the Notice of State Taxation Administration of The People's Republic of China on Printing and Distributing the Measures for the Administration of Tax Counseling Period for General VAT Taxpayers, the management period of tax counseling period for small commercial wholesale enterprises newly recognized as general taxpayers is 3 months; The period for other general taxpayers to implement tax counseling period management is 6 months. Therefore, as a small commercial wholesale enterprise, your company should manage the three-month tutorial period.