What is a general VAT taxpayer?

Uniform invoices in mainland China are divided into special invoices and ordinary invoices. Special invoices must be used for VAT and are for input tax deduction. use. For ordinary invoices, there is no word "ordinary" on the invoice. As long as the invoice does not have the words "Special Value-Added Tax Invoice", it is an ordinary invoice, which is suitable for the use of value-added tax and business tax. Those who receive special VAT invoices and issue them to customers in the company must be so-called "general taxpayers", otherwise they are considered "small-scale taxpayers". Of course, there are general taxpayers who have experienced problems or are newly established enterprises. , some tax bureaus often adopt the method of keeping the entire special invoice for supervision. Generally, the supervision period is half a year.

1. Qualifications of general taxpayers

According to the relevant provisions of the Implementation Rules of the Value-Added Tax Regulations, the standard sales amount determined to be a small-scale taxpayer is:

(1) Taxpayers who are engaged in the production of goods or the provision of taxable services, and taxpayers who are mainly engaged in the production of goods or the provision of taxable services and concurrently engage in the wholesale or retail of goods (that is, among the annual taxable sales, self-produced goods and taxable services For taxpayers whose sales of taxable services exceed 50% and sales of wholesale or retail goods are less than 50%), their annual value-added taxable sales (hereinafter referred to as taxable sales) are less than 1 million yuan.

(2) Taxpayers engaged in the wholesale or retail of goods, with annual taxable sales of less than 1.8 million yuan.

The above quantitative standards are not absolute. For small-scale enterprises whose annual sales do not exceed the above standards, but whose account books are sound, can accurately calculate and provide output tax and input tax, and can submit relevant tax information in accordance with regulations, the tax authorities can also identify them upon application by the enterprise. For general taxpayers.

For small-scale taxpayers whose accounting is not yet complete but who can conscientiously fulfill their tax obligations, with the approval of the county (city) competent tax authority, the local tax bureau can issue special value-added tax invoices on their behalf. This is something that most Taiwanese businessmen don’t understand.

2. How to obtain general taxpayer qualification?

To apply for recognition as a general taxpayer, you must first set up your account books and then apply for recognition as a general taxpayer. The account books include the following items:

(1) General ledger (book type)

(2) Detailed accounts, including:

(1) Should Detailed account of accounts receivable and payable (three-column format)

(2) Detailed account of expenses (multi-column format)

(3) Detailed account of fixed assets

(4) Detailed account of value-added tax payable

(5) Purchase, sale and deposit account (three-column format)

(3) Bank deposit journal (book format)

(4) Cash journal (book type)

3. When applying to be recognized as a general taxpayer, you need to provide the following information

(1) Enterprise application form< /p>

(2) General taxpayer application identification form (three copies)

(3) Original accounting statements (i.e. profit and loss statement, balance sheet) (newly established companies may not provide this)

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(4) List of fixed assets

(5) Business license (original and copy)

(6) Copy of tax registration certificate (original and copy)< /p>

(7) Identity card of the legal representative (original and copy)

(8) Bank seal (copy)

(9) Factory lease contract or Real estate certificate

(10) Other relevant documents and information required by the tax authorities

Note: For relevant copies provided by the enterprise, the enterprise must indicate that the copy is consistent with the original. It should be stamped with the official seal of the company and signed by the person in charge of the company to clarify relevant responsibilities.

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