What is enterprise warehousing?
The so-called enterprise warehousing unification means that the "four-up" enterprises that have reached the scale pass the examination and approval step by step in the directory database of grass-roots units, and the enterprises that are finally examined and approved by the National Bureau of Statistics are included in a set of tabular unit databases, and statistical data are submitted to the National Bureau of Statistics on a regular basis. "Four enterprises" include industries above designated size, qualified construction industry, wholesale and retail industry above designated size, accommodation and catering industry above designated size, real estate development and operation above designated size, service industry above designated size and other legal entities with projects under construction of more than 50 million yuan.
What standards do enterprises need to meet for warehousing acceptance and what materials do they need to submit?
industry
standard
An industrial legal entity with an annual main business income of more than 20 million yuan (if there are no relevant financial indicators, operating income can be used instead).
Required materials
1, copy of business license (certificate);
2. A copy of the income statement stamped with the company's official seal (or special financial seal) as of the latest 1 month of the reporting period;
3. Print and affix the official seal of the tax department and unit, or print a full-screen screenshot of the VAT tax return queried by the tax online reporting system (complete form with query page) and affix the official seal of the unit;
4, stamped with the official seal of the tax authorities and units of the VAT tax return attached information (table1) ";
5, enterprise production and operation site entrance (need to have the enterprise name listed) and production and processing site equipment photos.
comment
1, and the new business unit shall provide a copy of the approval (or filing) document of the construction project;
2. If the newly declared industrial unit is a new enterprise, photos and information sheets of new products shall be submitted.
Wholesale and retail trade
standard
Wholesale business with an annual main business income of 20 million yuan or more, and retail business units with an annual main business income of 5 million yuan or more (unless the wholesale and retail business units above designated size attached to legal entities have no relevant financial indicators, they can be replaced by commodity sales).
Required materials
1, copy of business license (certificate);
2. A copy of the profit statement stamped with the company's official seal as of the latest 1 month of the reporting period (if there is no monthly statement, provide a copy of the latest 1 quarter statement);
3. Print and affix the official seal of the tax department and unit, or print the full-screen screenshot of the VAT tax return queried by the tax online reporting system (complete form with query page) and affix the official seal of the unit.
comment
Wholesale and retail industrial activity units above designated size to which non-wholesale and retail legal entities belong also need to provide: the commodity sales and inventory of wholesale and retail industrial activity units (self-employed households) for the last three consecutive months (Table E204-3).
Accommodation and catering industry
standard
Accommodation and catering business units with annual main business income of 2 million yuan or more (unless the accommodation and catering business units affiliated to legal entities have no relevant financial indicators, turnover can be used instead).
Required materials
1, copy of business license (certificate);
2. A copy of the income statement stamped with the company's official seal (or special financial seal) as of the latest 1 month of the reporting period (if there is no monthly statement, provide a copy of the latest 1 quarter statement);
3. Print and affix the official seal of the tax department and unit, or print the full-screen screenshot of the VAT tax return queried by the tax online reporting system (complete form with query page) and affix the official seal of the unit.
comment
Accommodation and catering activity units above designated size belonging to non-accommodation and catering legal entities shall also provide: the operating conditions of accommodation and catering activity units (self-employed households) for the last three consecutive months (table S204-3).
service industry
standard
Service companies with an annual revenue of more than 20 million yuan, including: transportation, warehousing and postal services, information transmission, software and information technology services, water conservancy, environment and public facilities management, and health;
Service companies with annual business income of 6.5438+million yuan and above, including: leasing and business services, scientific research and technical services, education, and real estate industries such as property management, real estate intermediary services and real estate leasing;
Service companies with annual business income of more than 5 million yuan, including: resident service, repair and other services, culture, sports and entertainment, and social work.
Required materials
1, copy of business license (certificate);
2. A copy of the income statement stamped with the company's official seal (or special financial seal) as of the latest 1 month of the reporting period;
3. Print and affix the official seal of the tax department and unit, or print the full-screen screenshot of the VAT tax return queried by the tax online reporting system (complete form with query page) and affix the official seal of the unit;
4. Attached Information of VAT Tax Return (Table 1) stamped with the official seal of the unit (small-scale taxpayers are exempted from this), and units without Attached Information of VAT Tax Return (Table 1) need to attach supporting materials.
comment
The operating income in the income statement is inconsistent with the tax return, so it is necessary to provide explanatory materials and affix the official seal (or special financial seal) of the unit.
Real estate development industry
standard
All real estate development and business entities engaged in development and business activities.
Required materials
1, copy of business license (certificate);
2, stamped with the official seal of the real estate development and operation enterprise qualification certificate copy.
construction industry
standard
There are general contracting and professional contracting, and the qualification grade certificate of the construction legal person unit with general contracting and professional contracting qualifications.
Required materials
1, copy of business license (certificate);
2, with the words "construction enterprise qualification certificate" and stamped with the official seal of the construction enterprise qualification certificate copy.
investment
standard
Other legal entities with projects under construction of 50 million yuan or more: excluding industries above designated size, qualified construction industry, wholesale and retail industry above designated size, accommodation and catering industry above designated size, real estate development and management industry, and service industry above designated size, and legal entities with planned total investment of 50 million yuan or more during the reporting period. Such units are required to have investment projects under construction with a total investment of more than 50 million yuan when reporting, and are legal entities that are not included in the scope of listed units.
Required materials
1, copy of business license (certificate);
2. Materials to prove the total planned investment of the project (approval filing documents, or purchase contracts, or other supporting materials), and materials to prove the commencement of the project (construction contracts, or commencement photos, or purchase supporting materials).
Where do eligible enterprises go to declare?
Enterprises that meet the reporting requirements shall report to the local statistical department according to the principle of territoriality, and qualified construction legal entities shall report according to the principle of registration. The reporting unit has been audited and checked by the directory management departments of the district, city, province, national statistical agencies and related professions, and finally incorporated into the directory database of the unit, becoming a direct reporting unit.
When can qualified enterprises declare warehousing?
Enterprise warehousing is divided into annual declaration and monthly declaration:
Annual declaration
Declaration time: declaration is made in June10-June 12 every year, generally in two batches.
Scope of application of warehousing enterprises: industrial legal entities above designated size, wholesale and retail legal entities above designated size, accommodation and catering legal entities above designated size, and service legal entities above designated size.
Monthly declaration
Declaration time: February-65438+February every year, and the declaration is made every month.
The declaration scope of warehousing enterprises:
65438 Units merged in June and February: newly opened (put into production) units, new units arising from restructuring, re-registration, merger or division, units with changed jurisdiction (inter-provincial), units with changed specialties, units with "upgraded regulations" and units with closed (closed) businesses resumed operations.
2.3-June (165438+1October) merged units: newly opened (put into production) units, and new units that have closed down (closed down) due to restructuring, re-registration, merger or division.
3, 65438+February into the unit (limited to construction, real estate development and management and other legal entities 50 million yuan and above in the construction project). Newly opened (put into production) units, new units arising from restructuring, re-registration, merger or division, changes in jurisdiction (inter-provincial) need to be included in the units, and professional changes need to be included in the units, and should resume operations after suspension.