One-person limited liability company was small before it was registered as a general taxpayer, and it was not small after it was registered. If the small-scale tax account voucher is sound and can calculate the output tax and payable value-added tax, it can apply for registration of general taxpayers. If the tax account voucher is not perfect and the output tax and payable value-added tax cannot be calculated, you can not apply. Criteria for the identification of general taxpayers:
(1) VAT taxpayers whose annual taxable sales exceed the standards for small-scale taxpayers stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China shall apply to the competent tax authorities for general taxpayer qualification.
(two) the annual taxable sales amount does not exceed the standard of small-scale taxpayers stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China, and the newly opened taxpayers may apply to the competent tax authorities for the qualification of small-scale taxpayers.
The following income of an enterprise is tax-free income:
(1) Debt interest income;
(two) dividends, bonuses and other equity investment income between qualified resident enterprises;
(3) A non-resident enterprise establishes an institution or place in China, and obtains dividends, bonuses and other equity investment income actually related to the institution or place from the resident enterprise;
(4) Income of qualified non-profit organizations.
The following income of an enterprise may be exempted or reduced from enterprise income tax:
(1) Income from agriculture, forestry, animal husbandry and fishery projects;
(two) the investment and operating income of public infrastructure projects supported by the state;
(three) income from engaging in qualified environmental protection, energy saving and water saving projects;
(4) Income from qualified technology transfer;
(five) the relevant provisions of the income.
Article 3 of the Enterprise Income Tax Law of People's Republic of China (PRC) * * * Resident enterprises shall pay enterprise income tax on the income derived from inside and outside China.
Where a non-resident enterprise establishes an institution or place in China, it shall pay enterprise income tax on the income obtained by its institution or place from China and the income generated outside China but actually related to its institution or place.
If a non-resident enterprise has no institution or place in China, or if it has an institution or place, but its income has no actual connection with its institution or place, it shall pay enterprise income tax on its income originating in China.