1. Required conditions for registration of commercial and trading enterprises

There is not much difference in taxation between commercial and trading enterprises and industrial enterprises. Only VAT applicable to general taxpayers 17 and small-scale taxpayers 3.

2. What are the conditions for commercial enterprises to apply?

(1) For newly established small commercial enterprises, the previous method of identifying general taxpayers of value-added tax based on expected annual sales will be changed.

Newly established small commercial and trading enterprises must achieve actual sales of 800,000 yuan within one year from the date of tax registration before they can apply for general taxpayer qualifications. Before being recognized as general taxpayers, newly established small commercial and trading enterprises They will all be managed as small-scale taxpayers.

(2) New commercial and retail enterprises with fixed business premises and physical goods, as well as newly-established large and medium-sized commercial and trade enterprises with registered capital of more than 5 million yuan and more than 60 employees are being carried out. When registering for tax.

That is, those who submit an application for general taxpayer qualification recognition can be recognized as general taxpayers, directly enter the counseling period, and implement general taxpayer management during the counseling period. After the tutoring period, with the approval of the competent tax authorities, the taxpayer can be converted into a formal general taxpayer and be managed according to the normal general taxpayer.

3. Specific application steps:

1. Company name approval: First apply to the Industrial and Commercial Bureau for company name verification.

Shareholders are required to sign the "Application Form for Pre-approval of Enterprise Name" and provide proof of shareholder identity. After the name check is passed, the Industrial and Commercial Bureau will issue a "Notice of Pre-approval of Enterprise Name", which is valid for half a year.

2. Sign the industrial and commercial registration materials:

The company’s shareholders, legal representatives, supervisors, etc. need to sign the industrial and commercial registration materials: "Company Registration Application Form", "Company Articles of Association", "Enterprise Notification and Commitment Letter", "Shareholders Meeting Resolution", etc.

3. Apply for a business license: Submit written industrial and commercial registration materials and apply for a business license.

4. Seal engraving: After the business license is approved, the company's official seal, legal person seal, and financial seal will be engraved.

5. Apply for organization code certificate: Submit written materials for organization code registration and apply for organization code certificate and IC card.

6. Apply for a tax registration certificate: When applying for tax registration, you need to submit the identity information of the financial personnel.