1. Taxpayers engaged in the production of goods or providing processing, repair and replacement (hereinafter referred to as taxable services), and taxpayers whose main business is the production of goods or providing taxable services, and who also engage in the wholesale or retail of goods, with an annual taxable sales of more than 6,543,800 yuan;
2 taxpayers engaged in the wholesale or retail of goods, the annual taxable sales of 6.5438+0.8 million yuan.
Small-scale enterprises that have gone through tax registration, whose annual sales do not meet the quantitative standards stipulated in the preceding paragraph, and whose accounting is sound, can accurately calculate the output tax, input tax and tax payable according to the requirements of the accounting system and tax authorities, can apply to the competent tax authorities for the procedures for the identification of general taxpayers of value-added tax.
Self-employed individuals who have gone through tax registration and whose annual value-added tax should meet the prescribed standards can accurately calculate the output tax, input tax and tax payable according to the requirements of the accounting system and tax authorities, and can apply to the competent tax authorities for general taxpayer identification procedures.
Where the taxpayer's general branch implements unified accounting, and the annual taxable sales of its general branch reaches the quantitative standard, but the annual taxable sales of its branches do not reach the quantitative standard, its branches may apply for the identification procedures of general VAT taxpayers.
Taxpayers whose newly established enterprises engaged in the production of goods or providing taxable services have a registered capital of more than 400,000 yuan, and those engaged in the wholesale or retail of goods have a registered capital of more than 600,000 yuan, should go through the procedures for the identification of general taxpayers at the same time of tax registration. After one year of actual production and operation, they should deal with it according to the actual situation.
2. Companies in industrial and commercial registration must open company accounts, and basic deposit account is the bank settlement account that depositors need to open for daily transfer settlement and cash receipt and payment. An enterprise or institution can only open a basic deposit account in one bank. Depositors can only withdraw wages, bonuses and other cash through basic account.
Extended data
tax system
1, taxpayer
Taxpayers, also known as taxpayers, refer to natural persons, legal persons or other organizations that have the obligation to pay taxes in accordance with the provisions of the tax law and pay taxes directly to the tax authorities.
2. Tax object
Also known as the object of taxation, it refers to the things that are taxed according to the tax law.
3. Tax rate
This is the ratio between the tax payable and the object of taxation, and it is the scale for calculating the tax payable, reflecting the degree of taxation. Tax rates include proportional tax rate, progressive tax rate (full progressive and excessive progressive) and fixed tax rate.
4. Tax payment link
Refers to the stage in which goods are taxable in accordance with the provisions of the tax law during the whole circulation process.
5. Tax payment period
It is the specific time for taxpayers to pay taxes to the tax authorities as stipulated in the tax law. There are generally two kinds of collections: time and schedule.
6. Tax payment place
Refers to the place where taxes are paid. Generally, it is the taxpayer's domicile, but it is also stipulated in the place where the business takes place.
7. Tax incentives
Refers to the provisions in the tax law that exempt some specific taxpayers or taxpayers from paying part or all of their tax obligations. There are two purposes: caring and encouraging.
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