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Apply For General Taxpayer

2010/10/14 13:16:00 54

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Application For Business License

1. Qualification of applicants:

project

Specific items

1 VAT annual taxable.

Sale

A business enterprise with an amount of more than 1 million 800 thousand yuan (including this number) or a non business enterprise with annual taxable sales volume of more than 300 thousand yuan (including the number) and a sound financial accounting can be regarded as a general taxpayer of value-added tax in principle.

A business enterprise refers to an enterprise, enterprise unit or individual engaged in the wholesale or retail of goods, and an enterprise, enterprise unit and individual engaged in the wholesale or retail sale of goods, and also concurrently engaged in the production of goods or providing taxable services.

The wholesale or retail sale of goods refers to the total sales volume of the act, which accounts for more than 50% of the total sales volume.

2 pairs of new offices

enterprise

Generally, it can be applied until the official business is completed for half a year. The tax department will decide whether it is a general taxpayer according to the size of its sales and the situation of accounting.

For some newly established enterprises with larger investment, larger sales volume, stronger financial strength and separate financial accounting departments, they can be recognized as general taxpayers temporarily.

After one year's practice, taxpayers should apply for the formal confirmation procedure of the general taxpayer according to the actual annual taxable sales volume.

Two. Bidding process

Project specific items

1 the enterprise shall submit a written application report and provide the following documents and materials: 1) business license; 2) relevant contracts, articles of association and agreements;

3) bank account certificate; 4) other relevant documents and materials required by tax authorities.

2 the competent tax authorities shall carry out a preliminary examination of the application reports and relevant documents and materials submitted by the enterprises. If they do not agree with the taxpayer's application, they will return the materials to the taxpayer. If they agree to the taxpayer's application, they will issue the "application form for VAT general taxpayers".

3 taxpayers should fill in the application form for VAT general taxpayers, and submit the relevant documents and information to the competent tax authorities for examination and confirmation.

Two, processing time:

The tax return authority of the general tax payers filing the value-added tax shall be completed within thirty days from the date of receipt.

Handling procedures:

(1) an enterprise should submit a written application report and provide relevant documents and materials.

(2) the competent tax authorities shall conduct preliminary examination of the application reports and relevant documents and materials submitted by the enterprises, disagree with the taxpayer's application, return the materials to the taxpayers, and grant the application of the taxpayer to the general taxpayer's application confirmation form.

(3) taxpayers should fill in the application form for VAT general taxpayers, and submit the relevant documents and documents to the competent tax authorities for examination and confirmation.