General Taxpayer Qualification Registration, Relevant Standards And Practice Interpretation 15

1. the general taxpayer qualification shall be registered, and the examination and approval link of the tax authorities shall be abolished in the specific registration procedure. The competent tax authorities can obtain the general taxpayer qualification after checking the information of the registration information submitted by the taxpayer.

Specific operation: "the announcement of the State Administration of Taxation on the tax collection and management of the pilot scheme of business tax to VAT" (Announcement No. twenty-third of the State Administration of Taxation 2016) and the announcement of the State Administration of Taxation on adjusting the management of general taxpayers of value-added tax (State Administration of Taxation Announcement No. eighteenth 2015).

2. except for taxpayers who have obtained the VAT general taxpayer qualification before the implementation of the pilot scheme, the pilot taxpayers who sell taxable services, intangible assets or real estate (hereinafter referred to as taxable acts) before the implementation of the business pformation and increase tax shall exceed 5 million yuan in annual taxable sales volume, and shall register with the competent state tax authorities the qualification of the general taxpayer for VAT.

The annual taxable sales volume of taxable behavior before the pilot implementation of the pilot taxpayer is calculated according to the following formula:

Taxable behavior, annual taxable sales amount = total turnover of no more than 12 months' taxable behavior Total (1+3%)

In the formula, regardless of the nature of the industry and enterprise, the formula "total turnover of no more than 12 months' total turnover (1+3%)" is 3%.

In addition, the time limit for "no more than 12 months" in different places is different, for example, the Jiangsu land tax regulations: annual taxable sales amount = the period of January 2015 -2015 sales service, intangible assets or real estate business income total 1+3% (December), that is, the January 2015 January 2015 -2015 sales service, intangible assets or real estate business income amounted to 5 million 150 thousand yuan (inclusive).

In accordance with the current business tax stipulated by the business tax, the tax payer's turnover shall be calculated according to the turnover before deduction.

[case] the taxpayer of a construction enterprise of Shenzhen land tax in January 2015 -2015 provided the construction services (excluding other special cases) in December of 6 million 800 thousand yuan, with a deductible turnover of 2 million 600 thousand yuan. Although the business tax (680-260) 3%=12.6 yuan should be paid, the business volume of 680 yuan (1+3%) >500 yuan was not deducted. The general taxpayer qualification registration procedure should be conducted to the competent state tax and tax authorities.

Before the implementation of the pilot scheme, the turnover of the real estate pferred by the pilot taxpayers is not included in the taxable annual taxable sales volume.

Other 3. years of taxable sales exceeding the prescribed standard do not belong to the general taxpayer.

That is, natural persons can not become general taxpayers, but individual businesses can register as general taxpayers in accordance with relevant regulations.

4. a pilot taxpayer who has obtained the qualification of VAT general taxpayer and has taxable behavior before the implementation of the pilot project does not need to re register the qualification certificate of VAT general taxpayer, and continue to become a "general taxpayer", which is produced and served by the competent state tax agency and delivered to the tax matters notice, and is communicated to the taxpayer.

5. the pilot taxpayers with taxable annual sales tax not exceeding 5 million yuan before the implementation of the pilot scheme are sound in accounting and able to provide accurate tax information. They can also register with the competent state tax authorities for the qualification of general taxpayers of value-added tax.

Taxpayers who are not up to standard can also "

"Become a general taxpayer

6. before the implementation of the pilot scheme, the registration of the VAT general taxpayer qualification of the pilot taxpayers can be pre registered by the Provincial State Taxation Bureau in accordance with this announcement and relevant regulations.

7. after the implementation of the pilot scheme, the eligible pilot taxpayers shall go through the general taxpayer qualification registration of the VAT general in accordance with the administrative measures for the qualification confirmation of VAT general taxpayers (the State Administration of taxation order No. twenty-second), and the notice of the State Administration of Taxation on regulating the management of general taxpayers of value-added tax (eighteenth of the State Administration of Taxation announcement 2015).

In accordance with the relevant regulations of the camp, the taxable acts have a pilot taxpayer deducted from the project, and the annual sales of taxable sales of their taxable acts are calculated according to the sales before they are deducted.

The sales volume of immovable property pferred by small-scale taxpayers with value added tax is not included in taxable annual taxable sales volume.

What is also needed to be reminded is that from May 1, 2016, when taxpayers apply for the qualification of general taxpayers, the annual sales of taxable services will begin to calculate from 12 months in May 1, 2016, and the turnover of previous years will not be included in the calculation scope.

8. the pilot taxpayers have sales volume, processing repair and repair services, and taxable activities. The sales volume of taxable goods and services and sales tax shall be calculated separately.

Units that sell goods, supply processing repairs, repair services and taxable activities, and those whose annual taxable sales exceed the standards stipulated by the Ministry of Finance and the State Administration of Taxation, and do not often sell goods, provide processing and repairing services and taxable activities, may pay taxes according to small-scale taxpayers.

That is, according to (sales of goods sales, sales of labor sales) and (

The amount of annual taxable sales shall be calculated separately.

No matter which annual taxable sales volume exceeds the standard of small-scale taxpayers, the general taxpayer shall be registered according to the regulations, and all sales after registration shall be carried out according to the general taxpayer standard.

[case] a taxpayer engaged in mixed operation provides 4 million 700 thousand of taxable sales, 400 thousand of annual sales of goods and sales, and 5 million 100 thousand of two annual sales. However, that year's taxable sales volume has not exceeded the standard of small scale taxpayers stipulated by the Ministry of Finance and the state Administration of taxation. Only when accounting is sound and can provide accurate tax information can the general taxpayer be eligible for confirmation of the general taxpayer.

9. the original value added tax payer [refers to the standard of the general taxpayer in accordance with the Provisional Regulations of the People's Republic of China on value added tax (People's Republic of China State Council Decree No. 538th, hereinafter referred to as the "Value-added Tax Ordinance"):

(1) taxpayers who engage in the production of goods or provide taxable services, and taxpayers who engage in the production of goods or provide taxable services, and also engage in wholesale or retail of goods, shall be subject to VAT sales (hereinafter referred to as taxable sales) for less than 500 thousand yuan (including the total number).

(2) in addition to the provisions of subsection (1), the annual taxable sales volume is less than 800 thousand yuan.

To engage in the production of goods or to provide taxable services mainly refers to the annual sales of taxpayers or the provision of taxable services, which account for more than 50% of annual sales tax.

10. in addition to the provisions of the Ministry of Finance and the State Administration of Taxation, the taxpayer may, when required, fill in the registration form of the general taxpayer's qualification registration, and choose the 1 day or the 1 month of the month as the date of validity of the general taxpayer's qualification.

11. pilot project

After the registration of VAT general taxpayer's qualification is registered, if the VAT tax evasion, fraudulent export tax rebates and false value-added tax deduction certificates are carried out, the competent state tax authorities can actually manage the 6 month tax counseling period.

12. the general taxpayer who levying regional migration is responsible for the change of the tax authorities according to the tax registration, and the general taxpayer (or the taxpayer in the tutorial period) will continue to retain the qualification.

13. prove that taxpayers have the qualification document of VAT general taxpayer.

According to the notice of the State Administration of Taxation on the reform of the registration system of "three certificates and one registration" involving the VAT general taxpayer management matters (the Announcement No. seventy-fourth of the State Administration of Taxation 2015), the first provision states: "when the competent tax authorities register for the taxpayers who apply for VAT generally, the taxpayer's tax registration certificate will no longer be stamped" VAT general taxpayer "stamp.

The certificate of registration of the VAT general taxpayer's qualification retained by the competent tax authorities can be used as a proof that taxpayers have the qualification of VAT general taxpayer.

In practice, it is proved that taxpayers have the qualifications of general taxpayers of value-added tax. They can also choose one of the following: scanned on the website of the IRS or the VAT invoices issued recently by the other party (3% and 5% of the tax rate column).

14. in addition to the provisions of the State Administration of Taxation, once registered as a general taxpayer, it shall not be turned into a small-scale taxpayer.

So far, the General Administration has not yet issued special circumstances that do not apply to the above mentioned measures.

15. taxpayers who should register the general taxpayer's qualifications but do not register (for example, those whose annual sales exceed those of small scale taxpayers, but do not register the qualifications of general taxpayers) shall calculate the amount of tax payable according to the sales tax according to the value added tax rate, do not deduct the input tax, or make use of special invoices for value-added tax.

For more information, please pay attention to the world clothing shoes and hats and Internet cafes.