Value Added Tax General Taxpayer Qualification Management

Original Language Title: 增值税一般纳税人资格认定管理办法

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Read the untranslated law here: http://www.chinalaw.gov.cn/article/fgkd/xfg/gwybmgz/201007/20100700259023.shtml

Value added tax general taxpayer qualification management

    (February 10, 2010, the State administration of taxation released 22nd, come into force on March 20, 2010) article to enhance the value-added tax general taxpayer (hereinafter referred to as the general taxpayer) qualification management, in accordance with the People's Republic of China interim regulations on value-added tax and its implementing rules, these measures are formulated.

    The second general taxpayer qualification and determine the future of qualification for the application of this approach.

    Third payment of VAT is the person (hereinafter taxpayer), the annual taxable sales of more than of finance and the State administration of taxation prescribed standards for small-scale taxpayers, except as provided in the article fifth, but shall apply to the competent tax authorities where the general taxpayer qualification.

    Annual taxable sales in these measures refers to the taxpayer within a period not exceeding 12 months in a row today to apply for the sales tax sales, including duty-free sales.

    The fourth annual taxable sales did not exceed of finance and the State administration of taxation standards for small-scale taxpayers and new taxpayers, general taxpayer qualification may apply to the competent tax authorities.

    For taxpayers who apply and meet the following conditions, the competent tax authorities shall handle general taxpayer qualification:

    (A) a fixed place of business;

    (B) to set the book in accordance with the uniform accounting system of the State, according to legal and valid voucher account, and can provide accurate tax information.

    Fifth following the taxpayer do not handle general taxpayer qualification:

    (A) individuals other than the individual industrial and commercial households;

    (B) the selected small-scale taxpayers in accordance with the non-enterprise units;

    (C) the selection according to the small-scale taxpayers don't happen very often should tax businesses.

    Sixth taxpayers shall apply to the competent tax authorities of the place of general taxpayer qualification.

    Seventh General taxpayer qualification authority, at the County (city, district), State administration of taxation or similar tax Bureau (hereinafter identified bodies).

    Eighth taxpayers meet the requirements of article III of the present measures, general taxpayer qualification in accordance with the following procedures shall be followed:

    (A) the taxpayer should be 40 days after the end of the reporting period (working days, the same below) the submission to the competent tax authorities of the application form for VAT general taxpayer (see annex 1, hereinafter referred to as the application form) for general taxpayer qualification.

    (B) found that organs should be the competent tax authorities of the date of acceptance of the application completed 20th General taxpayer qualification and made by a competent tax authority, service of the notice of tax matters, informed the taxpayer.

    (C) the taxpayer is not within the time stipulated in the application of general taxpayer qualification, the competent tax authorities shall, within the prescribed period after the end of production within the 20th and sent the notification of tax matters, informed the taxpayer. Taxpayers in accordance with the provisions of article fifth, after receiving the notification of tax matters in the 10th after submission to the competent tax authorities of the non-identified application form for VAT general taxpayer (see annex 2), upon confirmation of approval of the authorities do not handle general taxpayer qualification.

    Identified bodies should be the competent tax authorities of the date of acceptance of the application in the 20th ratification is completed, and made by a competent tax authority, service of the notice of tax matters, informed the taxpayer.

    The Nineth taxpayers comply with the provisions of this article fourth, general taxpayer qualification in accordance with the following procedures shall be followed:

    (A) taxpayer shall be filed with the competent tax authorities to fill in the application form and provide the following information:

    1. a copy of the tax registration certificate;

    2. the identification, in charge of finance and tax officers and its copy;

    3. the accountant's practice qualification certificates or bookkeeping agreement with the intermediary and its photocopies;

    4. undertakings proof of ownership or lease agreement, or some other venue proved its photocopies;

    5. other relevant information under the State administration of taxation.

    (B) apply to the competent tax authorities shall check on the spot the taxpayer information, check consistency and application materials are complete and meet the requirements of columns, accepting on the spot, making the receipt of acceptance of the instrument, and therefore the original refund taxpayers.

    The application documents are incomplete or do not meet the requirements set forth to fill should assure taxpayers that need correction the entire contents on the spot.

    (C) the competent tax authority after accepting application, on-site inspection according to the needs, and produce inspection reports.

    Inspection report by the taxpayer's legal representative (owner or owners), tax inspection personnel signed (signature) to confirm.

    On-site inspection shall have two or more tax authorities staff arrived at the scene.

    Field identification of the scope and methods determined by provincial-level tax authorities and the State administration of taxation records.

    (D) found that authority shall apply to the competent tax authorities to accept the date of 20th General taxpayer qualification within, and made by a competent tax authority, service of the notice of tax matters, informed the taxpayer.

    Tenth the competent tax authorities shall, in the general taxpayer the copy of the tax registration certificate "qualification" column with "value-added tax general taxpayer" stamp (annex 3).

    "Value added tax general taxpayer" stamp printing colors red, die by the State administration of taxation.

    11th a taxpayer finds bodies identified as the general taxpayer ciyueqi (new taxpayers from the tax authorities to accept the application of the month), in accordance with the People's Republic of China VAT tentative regulations article fourth of tax payable shall be calculated as provided and purchasing according to regulations, the use of special VAT invoices.

    12th except as otherwise prescribed by the State administration of taxation, after the taxpayers once identified as the general taxpayer, not to small scale taxpayers.

    13th the tax authorities can be imposed on the following general taxpayer tax guidance within a certain period time management:

    (A) in accordance with the provisions of this article fourth small commercial wholesale enterprise of new finds for the general taxpayer;

    (B) other general taxpayers of the State administration of taxation.

    Tax counselling management measures shall be formulated separately by the State administration of taxation. 14th article this way since March 20, 2010. National tax General on issued straddling VAT general taxpayers application finds approach of notification (IRS Ming electric [1993]52,, and IRS sent [1994]59,), national tax General on VAT general taxpayers application finds approach of added provides (IRS Ming electric [1993]60,), national tax General on issued straddling VAT general taxpayers years trial approach of notification (IRS letter [1998]156,),

    The State administration of taxation on the use of anti-false tax-controlled system of VAT value added tax general taxpayer qualification issues notice (national tax letter [2002]326) repealed simultaneously.

Annex 1-General application form
┌───────┬──────────────┬──────┬──────────┐
│  纳税人名称  │                            │纳税人识别号│                    │
├───────┼─────┬───────┬┴──────┼────┬─────┤
│ Legal representative (negative │ │ │ contact │ document name and number telephone │ │
│责人、业主)  │          │              │              │        │          │
├───────┼─────┼───────┼───────┼────┼─────┤
│ │ │ │ Document name and number, head of finance │ contact │ │
├───────┼─────┼───────┼───────┼────┼─────┤
│ │ │ │ Document name and number of the tax officers │ contact │ │
├───────┼─────┴───────┴───────┴────┴─────┤
│ 生产经营地址 │                                                                │
├───────┼────────────────────────────────┤
│   核算地址   │                                                                │
├───────┴────────────────────────────────┤
│ Taxpayer categories: corporate, business unit-non-enterprise unit-individual-other-│
├────────────────────────────────────────┤
│纳税人主业:工业 □    商业 □     其他 □                                      │
├────────────────────┬───────────────────┤
│          认定前累计应税销售额          │                                      │ │ (Within a period not exceeding 12 consecutive months) │ year month to year month total.

├──┬─────────────────┴───────────────────┤ ¦ Tax above is true, reliable and complete. If false, the taxpayers are willing to accept legal responsibility.

│人声│                                                                          │
│ 明 │                                                 (签章):               │
│    │                                              年    月    日              │
├──┴─────────────────────────────────────┤
│                                    税务机关                                    │
├──┬─────────────────────────────────────┤
│    │                                                                          │
│受理│                                                                          │
│意见│                                              受理人签名:                │
│    │                                              年    月    日              │
├──┼─────────────────────────────────────┤
│    │                                                                          │
│查验│                                                                          │
│意见│                                              查验人签名:                │
│    │                                              年    月    日              │
├──┼─────────────────────────────────────┤
│主管│                                                                          │
│税务│                                                                          │
│机关│                                                 (签章)                 │
│意见│                                              年    月    日              │
├──┼─────────────────────────────────────┤
│认定│                                                                          │
│机关│                                                                          │
│意见│                                                 (签章)                 │
│    │                                              年    月    日              │
    └──┴─────────────────────────────────────┘

Note: this table 1-2, the retention of the competent tax authorities and taxpayers 1.

Annex 2: not found application form for VAT general taxpayer
┌─────┬────────────┬──────┬──────────────┐
│纳税人名称│                        │纳税人识别号│                            │
├──┬──┴────────────┴──────┴──────────────┤
│    │                                                                          │
│纳税│                                                                          │
│人意│                                                                          │
│ 见 │                                                                          │
│    │                                                 (签章):               │
│    │                                              年    月    日              │
├──┼─────────────────────────────────────┤
│    │                                                                          │
│主管│                                                                          │
│税务│                                                                          │
│机关│                                                                          │
│意见│                                                 (签章)                 │
│    │                                              年    月    日              │
├──┼─────────────────────────────────────┤
│    │                                                                          │
│认定│                                                                          │
│机关│                                                                          │
│意见│                                                                          │
│    │                                                 (签章)                 │
│    │                                              年    月    日              │
    └──┴─────────────────────────────────────┘

Note: this table 1-2, the retention of the competent tax authorities and taxpayers 1.

Annex 3:

"Value added tax general taxpayer" (print model)
    ┌──────────┐  ──┬──
    │                    │      │
    ¦ VAT general taxpayer 1.8 cm
    │                    │      │
    └──────────┘  ──┴──
    │                    │
    ├---------6 cm ┤

│                    │
    Introductions:
    ① "value-added tax general taxpayer" (mould) size is 6 cm (long) x x1.8 cm (wide); Use standard italicized Word writing, 2nd.