General taxpayers refer to enterprises and business units whose annual sales of value-added tax (hereinafter referred to as annual taxable sales, including all taxable sales in a calendar year) exceed the standard of small-scale taxpayers stipulated by the Ministry of Finance.
General taxpayers recognized by the tax authorities may calculate the tax payable in accordance with the provisions of Article 4 of the Regulations of People's Republic of China (PRC) on Value-added Tax, and use special invoices for value-added tax.
According to "Regulations"
Small enterprises with annual sales below the prescribed standards can also be recognized as general taxpayers as long as their accounting is sound, provided that the industrial and commercial departments handle industrial and commercial registration; Having gone through the tax registration in the tax department; Open a settlement account in a bank; Separate accounting accounts and full-time accountants can provide output tax and input tax information of taxable goods and services as needed. Self-employed individuals should also basically meet the above conditions when applying for the recognition of general taxpayers.
Identification method: general taxpayers apply for identification (new provisions in 2009)
Any enterprise that meets one of the following conditions may apply for recognition as a general taxpayer of value-added tax:
An enterprise that has been in business for one year shall meet the following conditions
One-year VAT sales (including export sales and tax-free sales, hereinafter referred to as annual taxable sales) meet or exceed the following standards:
The annual taxable sales of industrial enterprises is more than 500,000 yuan;
② The annual taxable sales of commercial enterprises are above 800,000 yuan.
2, the new enterprise within one month from the date of start-up, meet the following conditions, can apply for the general taxpayer identification procedures. If the estimated annual taxable sales exceed the standards for small-scale enterprises approved by the tax authorities, it can be temporarily recognized as a general taxpayer, and the longest period of temporary recognition is one year (from the month of approval 12 months):
Basic conditions for newly-established enterprises to apply for value-added tax of general taxpayers
Paid-in capital is 500,000 yuan (depending on local policies)
The applicant must provide the following information:
(1) bank account opening certificate;
(2) Special transfer credit voucher (consistent with the bank account opening notice account number) and investment receipt;
(3) Housing lease agreement and property right certificate (if the property right unit is inconsistent with the leasing unit, the property right unit is required to write a power of attorney, and the private house is attached with the purchase contract, and the property right certificate must be issued when handling it);
(4) Rent invoice;
(5) Foreign legal persons and foreign accountants should attach temporary residence permits;
(6) The purchase and sale contract and supply certificate of the enterprise shall be stamped with stamp duty;
(7) There are 4 or 5 insurances for employees of the company, with more than 8 employees, which is proved by the welfare department;
To apply for the identification of general taxpayers, the following documents and materials shall be provided to the tax authorities.
1, application report. Taxpayers applying for the identification of ordinary taxpayers must issue a written application report to the tax authorities. The application report should focus on the specific reasons for applying for the identification of the general taxpayer and the ability to fulfill the obligations of the general taxpayer.
2. Business license approved by the administrative department for industry and commerce.
Articles of association, contracts and agreements related to the establishment and business activities of taxpayers.
4. Proof of bank account number.
5. Certificate of registered capital. (commercial enterprises)
6, the legal representative, tax personnel identification (resident identity card, passport or other legal documents). (commercial enterprises)
7, housing property certificate, housing lease contract and other documents. (commercial enterprises)
8. Other relevant materials and certificates required by the tax authorities.
The general taxpayer's counseling period is half a year, and the half-year sales amount reaches 900,000. You can apply to become a formal general taxpayer.
How long is the counseling period for ordinary taxpayers?
According to Article 3 of the Emergency Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Strengthening the Administration of Value-added Tax Collection of Newly Established Commercial Enterprises (Guo Shui Power Generation [2004] No.37): "General taxpayer management during the counseling period: the general tax counseling period should generally be no less than 6 months. During the counseling period, the competent tax authorities should actively do a good job in the publicity and counseling of the VAT tax policy and collection and management system, and at the same time carry out VAT collection and management according to the following methods:
(1) For small commercial enterprises, the competent tax authorities shall, according to interviews and on-the-spot verification, sell special invoices in limited quantities, and the maximum invoicing limit of the VAT anti-counterfeiting tax-controlled invoicing system shall not exceed 1 10,000 yuan. The purchase and receipt of special invoices shall be controlled within a limited time, and the competent tax authorities may determine the supply quantity of special invoices each time according to the actual annual sales and operation of the enterprise, but the number of special invoices sold each time shall not exceed 25. (2) For commercial retail enterprises and large and medium-sized commercial enterprises, the competent tax authorities should also sell special invoices according to the actual business conditions of the enterprises, and the maximum invoicing limit of the VAT anti-counterfeiting tax-controlled invoicing system shall be examined and approved by the relevant tax authorities in accordance with the existing regulations. The purchase and receipt of special invoices should also be controlled according to the time limit. The competent tax authorities can determine the supply quantity of each time according to the actual operation of the enterprise, but the number of special invoices sold each time shall not exceed 25.
(3) If the purchase quantity of the enterprise cannot meet the business demand of the current month, it can be purchased again. However, before each purchase, the value-added tax must be paid in advance to the competent tax authorities at the rate of 3% of the sales of the special invoice issued by the last purchase. The competent tax authorities shall not sell special invoices to enterprises that have not paid VAT in advance.
(4) If the special invoices purchased for the first time every month are not used at the end of the month, the competent tax authorities should reduce the supply quantity of special invoices in the following month according to the number of unused special invoices in the previous month.
(5) If the special invoices purchased at the last time of each month have not been used at the end of the month, the competent tax authorities shall, when selling the special invoices for the first time in the following month, sell the difference between the unused special invoices in the previous month and the approved ones each time.
(6) During the counseling period, the special invoice deduction form obtained by commercial enterprises, the special payment form for customs import value-added tax, the ordinary invoice of waste materials and the transport invoice of goods can be deducted only after cross-examination and comparison are correct.
(7) When making tax returns in the next month, the enterprise shall calculate and declare the value-added tax according to the calculation method of the tax payable by ordinary taxpayers. If the value-added tax paid in advance exceeds the taxable amount, it shall be approved by the competent tax authorities, and the overpaid tax may be deducted from the next taxable amount. "
VAT general taxpayer declaration process
Measures for the General Tax Declaration of Value-added Tax These Measures are formulated in accordance with the relevant provisions of the Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection and its implementing rules, the Provisional Regulations of People's Republic of China (PRC) Municipality on Value-added Tax and the Measures of People's Republic of China (PRC) Municipality on the Administration of Invoices.
1. All general VAT taxpayers (hereinafter referred to as taxpayers) shall file tax returns in accordance with these Measures.
Two, taxpayers must implement electronic information collection for tax declaration. Taxpayers who use the anti-counterfeiting tax control system to issue special invoices for value-added tax must make tax returns after successfully copying the tax returns.
Third, the tax declaration materials
(1) required information
1. VAT tax return (applicable to general VAT taxpayers) and its attached materials (table 1), (table 2), (table 3) and (table 4);
2. Taxpayers who use the anti-counterfeiting tax control system must submit IC cards that record the current tax information (taxpayers with detailed data backed up on floppy disks must also submit backup data floppy disks), special VAT invoice stub and special VAT invoice deduction;
3. Balance sheet and income statement;
4 "Detailed List of Purchase, Sale and Deposit of Refined Oil" (to be filled out by taxpayers with retail business of refined oil);
5. Other materials required by the competent tax authorities.
Taxpayers who collect electronic information for tax returns shall submit the paper VAT Tax Return (General Taxpayer) (main table and attached table) in addition to the electronic data of the above required information to the competent tax authorities.
(2) Information for future reference
1. Stubs of special VAT invoices and ordinary invoices that have been issued;
2. Deduction of special VAT invoices that meet the deduction conditions and declare deduction in this period;
3. Copies of customs duty payment vouchers for imported goods, transport invoice, general invoices for purchasing agricultural products and general invoices for purchasing waste materials;
4. Stubs of purchase vouchers or reports for verification;
5. Stub copy of tax withholding certificate;
6. Other reference materials specified by the competent tax authorities.
Whether reference materials need to be submitted in this issue is determined by the provincial state taxation bureaus.
Four, the value-added tax declaration data management
(1) Information required for VAT tax declaration
During the tax declaration period, the taxpayer shall promptly submit the electronic data of all the required information to the competent tax authorities, and submit the required paper materials to the competent tax authorities within the time limit determined by the competent tax authorities in accordance with the provisions of the tax law (the specific time shall be determined by the provincial state taxation bureaus) (the specific number of copies shall be determined by the provincial state taxation bureaus). After the tax authorities sign for it, one copy will be returned to the taxpayer and the rest will be kept.
(2) VAT declaration materials for future reference.
After the end of each month, taxpayers should carefully sort out and bind the reference materials.
1. The stub of the special VAT invoice issued by hand and the stub of the ordinary invoice issued by the whole volume shall be bound in the original order; The computer version of the special VAT invoice, including the stub of the special VAT invoice issued by the anti-counterfeiting tax control system, shall be bound in one volume every 25 copies according to the billing sequence number, and less than 25 copies shall be bound according to the actual number of copies issued.
2. Documents that belong to the tax deduction certificate shall be bound in one volume for every 25 copies according to the type of documents in the chronological order, and less than 25 copies shall be bound according to the actual number of copies.
3. When binding, you must use the cover of the Tax/Tax Deduction Certificate Collection Book (hereinafter referred to as the "cover") uniformly stipulated by the tax authorities, and fill in the cover content according to the regulations, which will be reviewed and signed by the tax collectors and financial personnel. After the cover page is enabled, the taxpayer can no longer fill in the cover content of the original special VAT invoice.
4. If the manual version of the special VAT invoice that the taxpayer has not used up in the current month is not installed for the time being, and it has not been used for two months, the cover should be installed in the month when the competent tax authorities cut off the rest.
Ordinary invoices and purchase vouchers issued by taxpayers shall be stamped with the cover in the month when the whole copies are used up.
5. The cover content includes the name of the taxpayer's unit, the number of documents in this volume, the amount, the tax amount, the total number of such documents this month, the number of documents in this volume, the time when the tax belongs, etc. The specific format shall be formulated by the provincial State Taxation Bureau.
Five, the "VAT tax return (applicable to general VAT taxpayers)" (main table and schedule) by taxpayers to the competent tax authorities to buy.
Declaration period
Taxpayers should file tax returns on a monthly basis, and the reporting period is from 1 to 15 of the following month. If the last day is a legal holiday, it will be postponed to 1. If there are legal holidays for more than 3 consecutive days from 1 to 10 every month, it will be postponed according to the number of holiday days.