Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Adjusting the Management of General VAT Taxpayers (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China AnnouncementNo. 18 and No.20 15): According to the spirit of the State Council's Decision on Cancelling and Adjusting a Batch of Administrative Examination and Approval Items (Guo Fa [2015]1No.),
First, the qualification of general VAT taxpayers (hereinafter referred to as general taxpayers) shall be subject to the registration system, and the registration matters shall be handled by the VAT taxpayers (hereinafter referred to as taxpayers) to their competent tax authorities.
Two, taxpayers for general taxpayer qualification registration procedures are as follows:
(1) The taxpayer shall fill in the Registration Form of VAT General Taxpayer Qualification (Annex 1) to the competent tax authorities and provide the tax registration certificate;
(2) If the contents declared by taxpayers are consistent with the tax registration information, the competent tax authorities shall register on the spot;
(3) If the contents reported by the taxpayer are inconsistent with the tax registration information, or do not meet the requirements for filling in the column, the tax authorities shall inform the taxpayer of the contents that need to be corrected on the spot.
3. Where the taxpayer's annual taxable sales exceed the standards set by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China (hereinafter referred to as the standards) and conform to the relevant policies and regulations, it shall submit a written explanation to the competent tax authorities (Annex 2).
If the annual taxable sales of individuals other than individual industrial and commercial households exceed the prescribed standards, there is no need to submit a written explanation to the competent tax authorities.
Four, the taxpayer's annual taxable sales exceed the prescribed standards, within 20 working days after the end of the reporting period, in accordance with the provisions of Article 2 or Article 3 of this announcement; If it is not handled within the prescribed time limit, the competent tax authority shall make a Notice of Tax Matters within 10 working days after the end of the prescribed time limit, and inform the taxpayer that it shall go through the relevant formalities with the competent tax authority within 10 working days.
5. Unless otherwise stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China, the taxpayer shall calculate the tax payable according to the general tax method of value-added tax from the effective date of the general taxpayer qualification he chooses, and collect the special value-added tax according to the regulations? Tickets.
VI. This announcement shall come into force on April 20th 1 year.
How to set up a general taxpayer company in Zhengzhou? You should find an intermediary. I have forgotten what our company was looking for, but I still remember the address, which is at the intersection of Hongqi Road and Jiankang Road, Fu Min Commercial 3 13.
Whether it is better for two companies to set up a general taxpayer or a small-scale general taxpayer depends on whether there is input tax. The average taxpayer's tax rate is very high, but if there is enough input tax deduction, he can even not pay tax. Small-scale tax rate is low and no input tax is needed. So, for example, if you buy raw materials at the farmer's market every day and don't receive VAT invoices at ordinary times, then a small-scale enterprise is better. And if you buy a regular enterprise product, the ticket will definitely increase, and then according to your turnover, see if the tax burden of ordinary taxpayers is lower.
The enterprise established in 2005, registered 2 million, how to apply for the general taxpayer's declaration report now?
* * IRS:
Our company was founded in * * * in 200. Located in * * * * * *. The main business projects are * * * * * * * * * * * * *.
With the continuous development of the times and the continuous improvement of people's living standards, people's requirements for materials are getting higher and higher. The projects operated by our company conform to the development of the times and meet people's requirements. With the continuous expansion of our company's business volume, our company's various rules and regulations are constantly improved, all kinds of office equipment are relatively complete, there is a sound accounting system, full-time accountants are hired, and they have accounting qualifications, and they can independently calculate the input tax and output tax of value-added tax, and can make long-distance declaration of value-added tax to ensure accurate accounting. Due to the stable customers and large business volume of our company, the current sales have reached more than 6.5438+0.8 million yuan, and we hereby apply to become a general taxpayer.
Please give your instructions if this application is appropriate or not!
* * Limited
* * Day of * * 2000 *
References:
VAT general taxpayer procedure
First, the scope of appraisal
(1) identification standard
Enterprises, business units and individual industrial and commercial households (hereinafter referred to as taxpayers) that meet one of the following conditions may be recognized as general taxpayers:
1. Taxpayers engaged in the production of goods or providing VAT taxable services have an annual taxable sales of 1 10,000 yuan or more (including 1 10,000 yuan).
2. Taxpayers who mainly produce goods or provide VAT taxable services and concurrently engage in wholesale or retail of goods (except enterprises listed in point 7) have an annual taxable sales of more than1000000 yuan ("mainly" as mentioned in this article means that the sales of such acts account for more than 50% of the total sales of all acts that meet the VAT conditions).
3. Taxpayers engaged in the wholesale and retail of goods have an annual taxable sales of more than 6.5438+0.8 million yuan (including 6.5438+0.8 million yuan).
4. Small industrial enterprises with sound accounting, accurate tax information and annual taxable sales of 300- 1 10,000 yuan.
5. Enterprises with import and export operation rights.
6 holding a salt wholesale license and engaged in salt wholesale enterprises.
7. State-owned grain storage enterprises and edible vegetable oil storage enterprises that enjoy the VAT exemption policy.
8. If the head office belongs to the general taxpayer of value-added tax and the branches belong to small industrial enterprises, the branches can be recognized as the general taxpayer of value-added tax.
9. From June 5438+1 October1day, 2002, gas stations engaged in the retail of refined oil products were recognized as general taxpayers, regardless of whether their annual sales reached the standard of general taxpayers and whether their accounting was sound.
Sound accounting means that the output tax, input tax and tax payable can be accurately calculated according to the requirements of the accounting system and tax authorities. "Annual taxable sales" includes tax-free sales, and "year" is calculated by cumulative 12 months. The annual taxable sales of newly established enterprises are estimated sales.
(2) Time limit for application
1. Newly-established VAT taxpayers should apply at the same time of tax registration or within three months if the annual taxable sales of VAT are expected to reach the standard of ordinary taxpayers. Those who fail to apply within the time limit shall be treated as small-scale taxpayers who have already started business.
2. Small-scale enterprises that have started business shall apply for the next month when their accumulated taxable sales reach the prescribed standards within one year (continuous 12 months), and go through the formal confirmation.
3. The longest period of temporary recognition is one year, that of commercial enterprises should be more than half a year, and that of industrial enterprises should be calculated according to the time when the actual accumulated taxable sales reach the recognition standard. General taxpayers and commercial enterprises applying for formal recognition after the expiration of the temporary recognition period apply within the next month when the temporary recognition period exceeds half a year and the accumulated taxable sales during the period reach the legal standard; An industrial enterprise shall apply within the next month when the actual accumulated taxable sales reach the recognition standard.
Taxpayers selling all duty-free goods shall apply within three months from the date of resumption of taxation.
5. If the general taxpayer's qualification is cancelled because the sales are not up to standard, it shall be handled according to the enterprise that has already started business. After cancellation, the application shall be made in the month when the actual accumulated taxable sales for 12 consecutive months reach the prescribed standard.
6. Newly established industrial enterprises with a registered capital of100000 yuan or more may directly apply for formal recognition.
(3) Providing information
1. Copy of business license;
2. A copy of the tax registration certificate;
3. A written application report, explaining the reasons for applying for the identification of general VAT taxpayers;
4. Identification certificates of legal representative and taxpayer (including original and photocopy of ID card, original and photocopy of passport, etc.). );
5. Catalogue of fixed assets;
6. Account numbers of all deposit banks;
7. Information on business premises (the business premises are owned by itself, with a copy of the real estate; For leasing, provide a copy of the housing lease contract registered by the housing management department and the lessor's property certificate);
8. The latest declared VAT tax return (except for newly-established enterprises);
9 recent accounting statements (newly established enterprises should provide information and explanations related to sales forecast);
10. Purchase Order for Anti-counterfeiting Tax Control Machine (except the purchasing enterprise);
165438+
12. Salt wholesale enterprises, import and export enterprises, grain storage enterprises and edible vegetable oil storage enterprises shall provide certification materials approved by relevant departments to engage in related businesses.
13. Other documents and materials required by the tax authorities.
Unless otherwise specified, the above information refers to the original and a copy, and the copy must be marked with the opinion that "this piece is consistent with the original" and stamped with the official seal.
Second, the processing program
(1) acceptance
Taxpayers who apply for the recognition of VAT general taxpayers shall receive the Audit Form for the Recognition of VAT General Taxpayers at the acceptance post of the competent tax authorities, and fill it out and accept it by the competent tax authorities. After accepting the taxpayer's application for confirmation, the competent tax authorities shall examine whether the contents of the form meet the requirements, whether the attached materials are complete and consistent with the original, issue a notice to the taxpayer to receive the tax documents, and notify the taxpayer to collect the relevant tax documents from the tax authorities 30 days later. If the information provided does not meet the requirements, the taxpayer shall be notified in writing to make corrections.
The competent tax authorities shall issue a tax document transfer card and a list of materials attached to the tax document together with relevant materials to the management link after accepting the post and verifying it is correct.
(2) Audit and entry
The auditing post of the competent tax authority shall conduct auditing according to the taxpayer's application, and send at least two people to conduct on-the-spot investigation and verification, enter the Application Auditing Form for General VAT Taxpayers, add opinions in the form, and submit the materials submitted by the taxpayer together with the tax document transfer card and the list of materials attached to the tax document to the tax management post at or above the county level for auditing, and put forward preliminary opinions:
1. After the expiration of the temporary identification period for general VAT taxpayers, those who meet the identification criteria for general VAT taxpayers can be formally identified as general VAT taxpayers.
2. Small-scale taxpayers whose accumulated taxable sales reach the prescribed standards within one year (continuous 12 months) after opening can be formally recognized as general VAT taxpayers.
3. If an application is made to a newly opened VAT taxpayer, it can be temporarily recognized as a general taxpayer (the temporary recognition period is up to one year).
4. Those who do not meet the conditions of general VAT taxpayers will not be recognized as general VAT taxpayers.
(3) Approval
At or above the county level (including) the tax administration department's preliminary opinions on the examination and approval management of tax posts should be added with opinions on the Examination and Approval Form for the Identification of VAT General Taxpayers and entered into the computer.
1. If it is approved or officially recognized as a general taxpayer of value-added tax, it shall make a Notice of Qualification of General Taxpayer of Value-added Tax and a Certificate of Qualification of General Taxpayer of Value-added Tax. If it is temporarily recognized as a general taxpayer of value-added tax, the temporary recognition period shall be indicated.
2. If it is not approved, the Notice of Confirmation of the Qualification of VAT General Taxpayer and the submitted materials shall be returned to the management department for examination and approval, transferred to the competent tax authorities for acceptance and returned to the taxpayer. At the same time, the tax management post of the tax administration department will identify the qualifications of small-scale industrial and commercial taxpayers after examination and approval (see the identification of small-scale taxpayers for specific operations).
3. If the taxpayer temporarily recognized does not approve the formal recognition, the taxpayer shall be notified to cancel the special VAT invoice and the anti-counterfeiting tax-controlled IC card the day after receiving the notice, and the tax management post of the tax administration department shall, after approval, identify the qualifications of industrial and commercial small-scale taxpayers (see the identification of small-scale taxpayers for specific operations).
If the annual sales amount reaches the standard of the general taxpayer and has not applied for the recognition of the general taxpayer, the collection and management software will automatically calculate the taxpayer's tax payable according to the sales amount according to the VAT rate within 2 months after the annual taxable sales amount of the enterprise reaches the recognition standard, and the input tax amount cannot be deducted, nor can the special VAT invoice be used.
4. The tax management post of the tax management department is responsible for examining and approving the maximum invoicing limit and invoice quantity of special VAT invoices, and passing the examination and approval results to the ticket management department.
5. A business enterprise with a registered capital of 6,543,800 yuan (inclusive) applies for direct recognition as a formal general taxpayer, and the tax management post of the tax administration department will report the recognition information to the examination and approval department for examination and approval.
(4) Issuing certificates
The competent tax authorities accept and review the taxpayer's Notice of Receiving Tax Documents, issue the Certificate of General Taxpayer's Qualification and the Notice of Confirmation of General Taxpayer's Qualification, and withdraw the Notice of Receiving Tax Documents.
How should Shenzhen companies apply for general taxpayers recently? Shenzhen Zicheng Company can act as an agent.
Do you need to issue an invoice in the first month of setting up a general taxpayer company? I haven't heard of such a rule. Because it can't be deducted in the first month, invoices are generally not issued in that month. If there is a sale, you can wait until next month. If there is such a local regulation, you can send less. Anyway, it is enough to meet the tax burden stipulated by the tax bureau before the end of the year.
It is not so difficult for a newly established company to handle ordinary taxpayers. General taxpayers implement the registration system. You can register as a general taxpayer in the lobby of the IRS.
I want to set up a new company and become a general taxpayer at one time. Let me introduce how to register a company for your reference:
Think about what to do and how to do it well before registering. Otherwise, registration is useless. It costs a lot of money to register a company, and it is not a "fun" thing.
Pre-feasibility analysis and investigation, I suggest you seriously consider it yourself. Let me tell you how to register a company, what procedures are needed and how to operate it.
First, choose the form of the company:
An ordinary limited liability company needs 2 or more shareholders with a minimum registered capital of 30,000 yuan.
From June 65438+October 2006 1, the new company law stipulates that1shareholders are allowed to register a limited liability company. This special limited liability company is also called "one-person limited liability company" (but there will be no "one person" in the company name and "sole proprietorship by natural person" will be indicated in the license), and the minimum registered capital is 654.38+10,000 yuan.
If you start a business in partnership with your classmates, you can consider the first one, which is an ordinary limited liability company.
Second, the steps of registering a company:
1. Name verification: Go to the Industrial and Commercial Bureau and get an Application Form for Pre-approval of Enterprise Name, and fill in the company name you want. The Industrial and Commercial Bureau will search online (the intranet of the Industrial and Commercial Bureau) to see if there are duplicate names. If there is no duplicate name, you can use that name and issue the Notice of Pre-approval of Enterprise (Brand Name). This step charges 30 yuan.
30 yuan can help you find five names, many of which are repeated, so you don't have to try common names to avoid wasting money.
2. Rent a house:
Rent an office in a special office building. If you have your own factory or office, some places are not allowed to work in residential buildings.
After renting a house, you should sign a rental contract and ask the landlord to provide a copy of the real estate license.
3. Write "Articles of Association":
You can download a sample of the Articles of Association from the website of the Administration for Industry and Commerce, and just modify it. The Articles of Association shall be finally signed by all shareholders.
4. Carving private seals:
Go to the place where the seal is engraved on the street and carve a private seal. Tell them about carving a corporate seal (square). The cost is around 20 yuan.
5. Obtain the "bank confirmation letter" from the accounting firm:
Contact the accounting firm and get the "bank confirmation letter" (it must be original, and the accounting firm should affix a fresh seal). If you are not clear, you can look at the classified advertisements in the newspaper. There are many advertisements in accounting firms.
6. Go to the bank to open a company capital verification account:
All shareholders bring their own shares to the bank, their articles of association, the name verification notice issued by the Industrial and Commercial Bureau, the personal seal of the legal representative, the ID card, the money for capital verification and the blank inquiry letter form to the bank to open a company account. You have to tell the bank that it is a capital verification account. After opening a company account, each shareholder will deposit the corresponding money into the company account according to his own capital contribution.
The bank will issue a payment slip to each shareholder and stamp the bank seal on the confirmation letter.
Note: According to the Company Law, when registering a company, investors (shareholders) must make full contributions, which can be in the form of loans (namely RMB), physical objects (such as automobiles), real estate and intellectual property rights. All you do in the bank is make a monetary contribution. If you have physical objects, real estate, etc. As a capital contribution, you need to go to an accounting firm to evaluate their value first, and then contribute with their actual value, which is more troublesome. So I suggest you take money directly to make a contribution. No matter what means you use to get the money, whether you borrow it or not, you only need to pay the capital contribution in full.
7. Processing the capital verification report:
Take the shareholder's payment form issued by the bank, the inquiry letter sealed by the bank, the company's articles of association, the notice of name verification, the rental contract and the copy of the real estate license, and go to the accounting firm to handle the capital verification report. The general expenses are around 500 yuan (the registered capital is less than 500,000 yuan).
8. Registered company:
Obtain various forms of company establishment registration from the Industrial and Commercial Bureau, including the application form for establishment registration, the register of shareholders (promoters), the registration form of directors, managers, supervisors, legal representatives, designated representatives or entrusted agents, etc. Fill it out and submit it to the Industrial and Commercial Bureau together with the Notice of Name Approval, Articles of Association, Rental Contract, Copy of Property Ownership Certificate and Capital Verification Report. You can get the license in about three working days.
The cost is around 300 yuan.
9. Handling tax registration:
After receiving the certificate, go to the local tax bureau for tax registration certificate within 15 days.
Finally, it opened.
You may be worried about two things:
1. The company must establish a sound accounting system. You might be worried that you won't. What should I do? The newly established company has little business and little accounting workload. You can hire an accountant to help you set up an account in the company every month. Two or three days is enough. You can pay him about three or five hundred yuan.
2. Tax amount of the company:
Business tax: for companies selling goods, business tax is levied at 4% of turnover; Companies providing services are subject to a business tax of 5% of the turnover.
Income tax: if the profit is below 50,000, the enterprise income tax will be levied at 33% of the profit.
The difference between the two taxes: business tax is a tax on turnover, whether you make money or not, it will only be taxed when there is a transaction; Income tax is a tax on profits, and profits are the money left after deducting various costs from turnover. Income tax will only be levied if you earn money.
There are many other taxes, but the money is not much, mainly the above two, especially the income tax is very high.
Can ordinary taxpayers apply for corporate loans? Ping An Pratt & Whitney loan, with simple procedures and fast payment, is a full-payment house purchase loan of the national red book, regardless of credit information or bank flow. The maximum loan for a single suite is 5 million yuan, and the total loan for the whole family is up to 3 suites. Only ID card, real estate license and business license are required (legal person needs to provide it).
How do ordinary taxpayers pay taxes when they set up branches in different places? 1. If you rent a house, you don't need to pay taxes.
2. The branch does not have legal person status. If the certificate of off-site operation is issued by the tax authorities where the head office is located, the head office pays taxes uniformly, and the branch office does not have to pay taxes.
Article 9 of the Law on the Administration of Tax Collection: "Enterprises, branches engaged in production and business operations established by enterprises in other places and places, individual industrial and commercial households and institutions engaged in production and business operations (hereinafter referred to as taxpayers engaged in production and business operations) shall, within 30 days from the date of obtaining their business licenses, report to the tax authorities for tax registration with relevant documents. The tax authorities will issue a tax registration certificate after examination. "
If a branch is set up outside the head office, the way and place of taxation are different according to the different taxes.