1, go to the public security organ to check the household registration information. Household registration information is an important personal privacy of citizens and is protected by the state and laws. Only public security organs can make daily inquiries. General institutions and 1. Check the copy of the company's tax registration, which is stamped with the seal of the general VAT taxpayer.
2. Check the invoice issued by the company. If it is a special VAT invoice, it is a general VAT taxpayer.
3. Go to the tax authorities for consultation.
The difference between small-scale taxpayers and ordinary taxpayers
1. Sales standard: According to the pilot implementation method of changing business tax to value-added tax, taxpayers whose annual value-added tax sales exceed the standards set by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China are general taxpayers, while taxpayers who do not exceed the prescribed standards and have not registered are small-scale taxpayers. Among them: the annual taxable sales standard is 5 million yuan (inclusive);
2. Tax calculation method: According to the "Implementation Measures for the Pilot Reform of Business Tax to VAT", the general taxpayer applies the general tax calculation method (the general taxpayer can choose to apply the simple tax calculation method to the specific taxable acts specified by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China, but once selected, it cannot be changed within 36 months); Small-scale taxpayers should apply simple tax method to tax their taxable behavior;
3. Tax rate and collection rate: According to the "Implementation Measures for the Pilot Project of Changing Business Tax to Value-added Tax", different industries apply different tax rates to ordinary taxpayers who increase business tax; Small-scale taxpayers are subject to the simple tax calculation method, and the tax is levied according to the collection rate, and the value-added tax collection rate is 3%, unless otherwise stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China;
4. Use of VAT invoices: VAT general taxpayers use the new VAT invoice management system to issue special VAT invoices and ordinary VAT invoices by themselves; Small-scale taxpayers can only use the new VAT invoice management system to issue ordinary VAT invoices themselves.
To sum up, no matter whether the enterprise is a general taxpayer or a small-scale taxpayer, it can directly log on to the website of the IRS in the area where the enterprise is located. In some places, the taxpayer identification number needs to be entered for inquiry, and in some areas, the full name of the enterprise needs to be entered.
Legal basis:
Article 21 of the provisional regulations on value-added tax
When a taxpayer sells goods or taxable services, it shall issue a special VAT invoice to the buyer who asks for a special VAT invoice, and indicate the sales amount and output tax separately on the special VAT invoice.
Under any of the following circumstances, a special VAT invoice shall not be issued:
(1) Selling goods or taxable services to consumers;
(2) Tax exemption provisions shall apply to the sale of goods or taxable services;
(3) Small-scale taxpayers sell goods or taxable services.