1. VAT taxpayers whose accounting is not perfect and can't submit relevant tax information as required;
2. VAT taxpayers whose annual VAT sales of taxable services do not exceed 5 million yuan (≤ 5 million yuan);
3. According to relevant policies, other individuals whose annual sales of taxable services exceed the prescribed standards are not ordinary taxpayers;
4. Non-enterprise units, enterprises and individual industrial and commercial households that do not regularly provide taxable services may choose to pay taxes according to small-scale taxpayers if the annual sales of taxable services exceed the standard of ordinary taxpayers;
Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Comprehensively Promoting the Pilot Project of Changing Business Tax to Value-added Tax (Caishui No.36), Annex I Implementation Measures for Changing Business Tax to Value-added Tax stipulates that taxpayers are divided into general taxpayers and small-scale taxpayers.
Taxpayers whose annual taxable VAT 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 are small-scale taxpayers. Small-scale taxpayers do not need to submit information for processing.
2. Note: The preparation of residence use certification materials is divided into the following three situations:
(1) If it is your own property, you need a copy of the property ownership certificate and your own ID card;
(2) If renting a house, it is necessary to provide a copy of the real estate license signed by the landlord, a copy of the landlord's ID card, a lease contract signed and sealed by both parties, and a rent invoice;
(3) If you rent an office building in the name of the company, you need a copy of the real estate license sealed by the company, a copy of the company's business license, a lease contract signed and sealed by both parties, and a rent invoice.
Extended data:
First, according to the "Provisional Regulations on Value-added Tax" and its "Detailed Rules for the Implementation of the Provisional Regulations on Value-added Tax", the standards for small-scale identification
1. Taxpayers engaged in the production of goods or providing taxable services, and taxpayers mainly engaged in the production of goods or providing taxable services, concurrently engaged in the wholesale or retail of goods, with annual VAT sales (hereinafter referred to as taxable sales) below 500,000 yuan (inclusive, the same below);
"Mainly engaged in the production of goods or providing taxable services" means that the annual sales of taxpayers producing goods or providing taxable services account for more than 50% of the annual taxable sales.
2. Taxpayers outside the above provisions have an annual taxable sales of less than 800,000 yuan.
3. Individuals whose taxable sales in other years exceed the standard of small-scale taxpayers shall pay taxes according to small-scale taxpayers.
4. Non-enterprise units and enterprises with infrequent tax payment behaviors can choose to pay taxes according to small-scale taxpayers.
Two, the identification standard of small-scale taxpayers after the reform of the camp.
Announcement on matters related to the qualification of general taxpayers in the pilot project of changing business tax to value-added tax in eight provinces and cities such as Beijing Announcement No.38 of People's Republic of China (PRC) State Taxation Bureau No.2012 stipulates that the pilot taxpayers whose annual sales of taxable services did not exceed 5 million yuan before the implementation of the pilot project may apply to the competent tax authorities for the qualification of general taxpayers.
The Notice on Qualification Determination of General Taxpayer for VAT Reform and Related Matters (Shui Han [2012] No.227) stipulates that taxpayers with taxable services and newly opened taxpayers with annual sales of less than 5 million yuan may apply to the competent tax authorities for qualification determination of general taxpayers before 20 12 10. The information that the applicant should provide is as follows:
1. General application form for the qualification of VAT general taxpayer;
2. A copy of the tax registration certificate;
3, the identity certificate of the person in charge and the fiscal and taxation personnel and their copies;
4. Accountant qualification certificate or agency bookkeeping agreement signed with intermediary institutions and its copy;
5. Certificate of property right of business premises or lease agreement, or certificate of other available premises and its copy;
6. Other relevant materials specified by State Taxation Administration of The People's Republic of China.
Baidu encyclopedia-small-scale taxpayer