1. Check the copy of the company's tax registration, which is stamped with the seal of "VAT general taxpayer".
2. Check the invoice issued by the company. If it is a special VAT invoice, it is the "VAT general taxpayer".
3. Go to the tax authorities for consultation.
If it is not a general VAT taxpayer, it is a small-scale taxpayer. The method is based on the following contents:
According to the tax law, the scale of taxpayers' business and the soundness of accounting are the main basis for dividing ordinary taxpayers and small-scale taxpayers.
First, the sales standard
Criteria for the identification of small-scale taxpayers: taxpayers engaged in the production of goods or providing taxable services, and taxpayers whose main business is the production of goods or providing taxable services, concurrently engaged in the wholesale or retail of goods, and whose annual value-added tax sales are less than 500,000 yuan.
The annual taxable sales of taxpayers other than those specified in the preceding paragraph are less than 800,000 yuan. The above-mentioned 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.
Criteria for identifying general taxpayers: Taxpayers other than the above-mentioned small-scale taxpayers belong to general taxpayers.
Where a standard small-scale taxpayer applies to the competent tax authority for the qualification of general taxpayer, the competent tax authority shall go through the procedures for the identification of general taxpayer in accordance with the existing provisions. If the taxpayer fails to go through the identification procedures, the tax payable shall be calculated according to the value-added tax rate, and the input tax shall not be deducted, nor shall the special VAT invoice be used.
Second, accounting standards.
The "Regulations on Value-added Tax" stipulates that small-scale taxpayers who have sound accounting and can provide accurate tax information may apply to the competent tax authorities for recognition as general taxpayers.
Taxpayers who only engage in the export trade of goods in newly established small-scale commercial wholesale enterprises can be granted the qualification of general VAT taxpayers after being audited by the competent tax authorities, interviewed by the legal representative and inspected on the spot, meeting the relevant provisions on the establishment of enterprises, and having a purchase and sale contract or written intention and clear channels for the purchase and sale of goods, but they are not allowed to sell special VAT invoices issued by the VAT anti-counterfeiting and tax-controlled invoicing system.
To sum up, all three methods can be queried.
Extended data:
Information required for small-scale taxpayers to apply for ordinary taxpayers:
(1) An industrial enterprise applying for the qualification of general VAT taxpayer shall submit the following materials:
1, 1 written application report;
2. Application Form for General VAT Taxpayer in triplicate;
3, "VAT general taxpayer goods storage place tax registration form" in four copies;
4, "VAT general taxpayer files" in duplicate;
5. 1 A copy of the ownership certificate, lease contract or agreement of the business premises;
6, the legal representative and the main management personnel, accounting personnel resident identity card copy and accounting personnel qualification certificate copy of 0 copies each;
7. 1 copy of business license;
8. Copy of bank deposit certificate 1 copy;
9. 1 capital verification report of relevant institutions;
10, a copy of the Articles of Association;
1 1. If it is an enterprise branch, it is required to provide 1 copy of the tax registration certificate of the head office, the valid certificate of the general VAT taxpayer and the resolution of the board of directors.
(2) When applying for the qualification of general VAT taxpayer, a newly established commercial enterprise shall submit the following materials:
1, 1 written application report;
2. Application Form for General VAT Taxpayer in triplicate;
3, "VAT general taxpayer goods storage place tax registration form" in four copies;
4, "VAT general taxpayer files" in duplicate;
5. 1 A copy of the ownership certificate, lease contract or agreement of the business premises;
6, the legal representative and the main management personnel, accounting personnel resident identity card copy and accounting personnel qualification certificate copy of 0 copies each;
7. 1 copy of business license;
8. Copy of bank deposit certificate 1 copy;
9. 1 capital verification report of relevant institutions;
10 and 1 Articles of Association;
1 1. Information that can prove that it meets the standards of general VAT taxpayers, such as signed purchase and sale contracts, agreements or written intentions, 1 copy each;
12. If it is a branch of an enterprise, it is required to provide 1 copy of the tax registration certificate of the head office, the valid certificate of the general VAT taxpayer and the resolution of the board of directors.
Baidu encyclopedia-general taxpayer