There are many types of taxpayers, includes general taxpayers and small-scale taxpayers and other small-scale taxpayers, taxpayers and other companies in the year sales reached the corresponding standard, you can apply for the general taxpayer. Next, we will popularize the process of registering the general taxpayer:
I. The registration requirements for the general taxpayer of value-added tax:
1, the pilot taxpayers are generally divided into value-added tax small-scale taxpayers (referred to as small-scale taxpayers, the same below) and value-added tax ordinary taxpayers (referred to as ordinary taxpayers, the same below);
2, the year does not include tax, apply for value-added tax sales of no more than 5 million yuan (including the number of) pilot taxpayers for small-scale taxpayers;
3 years, not including tax VAT taxable sales of more than 5 million yuan (including the number) of the pilot taxpayers, can be identified as the general taxpayer qualification registration matters, shall apply to the competent tax authority for the general taxpayer;
4 years, excluding taxes for tax on sales of no more than 5 million yuan (including the number) pilot taxpayer small-scale taxpayers and the new accounting system, perfect, can provide accurate tax information, the competent tax authorities to apply for the general taxpayer qualification registration matters;
Two, value-added tax ordinary taxpayer qualification registration material:
1, "value-added tax general taxpayer qualification registration form";
2. Materials for tax registration certificate (including the business license issued by the administrative department for Industry and commerce to issue the unified social credit code issued by legal persons and other organizations).
Three, value-added tax ordinary taxpayer qualification registration process:
1. Submission of materials;
2, complete data, in line with statutory forms, fill in the contents of integrity, the competent national tax authorities registered on the spot;
3, the competent tax organ registration certificate stamped "VAT general taxpayer" stamp pilot taxpayers have been for "three certificates" in tax, no need to stamp the "general VAT payer" stamp; do not meet the requirements will be corrected on the spot that information or inform not by reason.