Standard Of Recognition For General Taxpayer And General Taxpayer

P > > a href= "http://sjfzxm.com/news/index_cj.as" > general taxpayer < /a > refers to the annual tax sales (hereinafter referred to as the annual taxable sales, including all taxable sales in a calendar year) exceeding the small scale of the taxpayer's standard enterprises and enterprise units as stipulated by the Ministry of finance.

The general taxpayer's characteristic is that the VAT input tax can deduct the output tax.

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< p > < strong > qualification qualification < /strong > < /p >.

< p > < strong > identified standard < /strong > < /p >.

< p > 1. < a href= "http://sjfzxm.com//business/" > value added tax taxpayer < /a >, the annual taxable sales volume exceeds the standard of small scale taxpayers stipulated by the Ministry of Finance and the State Administration of taxation. It shall apply to the competent tax authorities for the qualification of general taxpayers.

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< p > 2., the taxable sales volume has not exceeded the standard of small-scale taxpayers stipulated by the Ministry of Finance and the State Administration of Taxation, and the newly opened taxpayers can apply to the competent tax authorities for the qualification of general taxpayers.

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< p > must meet the following conditions: there are fixed production and business establishments; books can be set up according to the uniform accounting system of the state, and accurate tax information can be provided according to legal and effective credentials.

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< p > must meet the following conditions: there are fixed production and business establishments; books can be set up according to the uniform accounting system of the state, and accurate tax information can be provided according to legal and effective credentials.

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< p > < strong > do not affirm < /strong > < /p >.

< p > the following taxpayers do not apply for general taxpayer qualification: < /p >

< p > 1. individuals other than individual industrial and commercial households; < /p >

< p > 2., choose non enterprise units that pay taxes according to small-scale taxpayers; < /p >

< p > 3. choose enterprises that do not pay taxes frequently according to the small-scale taxpayers.

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< p > 4. non enterprise units.

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< p > 5. enterprises selling duty-free goods.

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< p > < strong > identification procedure < /strong > < /p >.

< p > 1. taxpayers submit an application < /p >

< p > 2.. The tax authorities check the application data < /p >

< p > 3.. The tax authorities shall conduct on-site inspection and issue a survey report < /p >.

< p > 4.. The tax authorities affirm < /p >.

< p > < strong > special provisions < /strong > < /p >

< p > except for other provisions of the State Administration of Taxation, taxpayers should not be turned into small taxpayers after they are deemed to be general taxpayers.

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< p > the competent tax authorities can carry out tax payment period management for general taxpayers within a certain period.

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< p > < strong > tax declaration < /strong > < /p >

< p > taxpayers should pay tax declarations on a monthly basis, from 1 to 15 days from the date of the next month to the 1 day after the last day is a statutory holiday. There will be more than 3 consecutive days of statutory leave from 1 to 10 days per month.

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