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The State Administration of Taxation clearly specifies the registration and management matters of VAT general taxpayers.
The State Administration of Taxation issued the Notice on Certain Matters Concerning the Registration and Administration of General Taxpayers of VAT, which will come into effect on February 1, 2018.
According to the announcement, in order to implement the Measures for the Registration and Administration of VAT General Taxpayers (Order No. 43 of the State Administration of Taxation, hereinafter referred to as the Measures), the relevant matters are announced as follows:
The term "operation period" as mentioned in Article 2 of the Measures refers to the month or quarter in which the taxpayer has not obtained sales income during the continuous operation period during the taxpayer's life.
The term "taxpayer's declared sales amount" as mentioned in Article 2 of the Measures refers to the total value-added tax sales amount declared by the taxpayer himself, including the tax-free sales amount and the sales amount invoiced by the tax authorities. "Inspected supplementary sales" and "Tax assessment and adjustment sales" shall be included in the sales of the month (or season) when the supplementary tax declaration is made, and shall not be included in the sales of the tax period.
According to the announcement, in order to implement the Measures for the Registration and Administration of VAT General Taxpayers (Order No. 43 of the State Administration of Taxation, hereinafter referred to as the Measures), the relevant matters are announced as follows:
The term "operation period" as mentioned in Article 2 of the Measures refers to the month or quarter in which the taxpayer has not obtained sales income during the continuous operation period during the taxpayer's life.
The term "taxpayer's declared sales amount" as mentioned in Article 2 of the Measures refers to the total value-added tax sales amount declared by the taxpayer himself, including the tax-free sales amount and the sales amount invoiced by the tax authorities. "Inspected supplementary sales" and "Tax assessment and adjustment sales" shall be included in the sales of the month (or season) when the supplementary tax declaration is made, and shall not be included in the sales of the tax period.
The other second in the fourth article of the Measures refer to "other individuals".
The "fixed production and business premises" information referred to in the first paragraph of Article 6 of the Measures refers to the contents filled in the column "production and business address" in the General Taxpayer Registration Form of VAT.
The "tax registration certificate" mentioned in the first paragraph of Article 6 of the Measures includes the relevant certificates issued by the administrative department for Industry and commerce or other competent departments and loaded with the unified social credit codes of legal persons and other organizations.
Article 8 of the Measures stipulates that in the Notice of Tax Matters made by the competent tax authorities, the contents to be notified to the taxpayers shall include: if the taxpayer's annual taxable sales amount has exceeded the prescribed standards, the taxpayer shall, within 5 days after receiving the Notice of Tax Matters, go through the procedures for registration or selection of the general taxpayer of VAT with the tax authorities According to the procedures for small-scale taxpayers to pay taxes; if the taxpayers fail to do so after the expiration of the notice period, the amount of tax payable shall be calculated according to the VAT rate of sales from the next month after the expiration of the notice period, and the input tax shall not be deducted until the taxpayers have gone through the relevant procedures.
Where a taxpayer sells goods, provides processing, repairing and repairing services (hereinafter referred to as "taxable goods and services") and sales services, intangible assets and real estate (hereinafter referred to as "taxable acts"), the sales of taxable goods and services and the sales of taxable acts shall be calculated separately, and the VAT general taxpayer registration mark shall be applied respectively. Exactly, if one of the sales exceeds the stipulated standards, the relevant procedures for the registration of general VAT taxpayers shall be handled in accordance with the stipulations.
The VAT General Taxpayer Registration Form, which is checked by the tax authorities and returned to the taxpayer, can be used as a proof that the taxpayer becomes a VAT general taxpayer.
The last day of the period stipulated in the Measures shall be a statutory holiday, which shall be the last day of the period after the expiration of the holiday; if there are statutory holidays of more than three consecutive days (including three days) within the period, the period shall be postponed according to the number of days of the holiday.
Notice of the State Administration of Taxation on Defining the Processing Opinions of Certain Provisions of the Measures for the Certification and Management of Value-Added Taxpayers Qualifications (State Tax Letter [2010] 139), Notice of the State Administration of Taxation on the Adjustment of the Administration of Value-Added Taxpayers (No. 18, 2015), and the State Notice of the State Administration of Taxation on the Reform of the Registration System of "Three Certificates in One" Involving the Management of General Taxpayers of VAT (No. 74 of the State Administration of Taxation, 2015), "Notice of the State Administration of Taxation on the Administration of Tax Collection in Relevant Matters Concerning the Pilot Project of Pushing Business Tax into VAT in an All-round Way" (Official of the State Administration of Taxation) On 2016, No. twenty-third, second of them were abolished simultaneously.
Appendix: Interpretation of the Notice of the State Administration of Taxation on Certain Matters Concerning the Registration and Administration of General VAT Taxpayers
One. background
Measures for the registration and administration of general taxpayers of value-added tax (No. forty-third of the State Administration of Taxation,
The Measures hereinafter referred to as "Measures" have recently been promulgated. In order to clarify the relevant standards of implementation, the State Administration of Taxation has issued the "Notice of the State Administration of Taxation on Certain Matters Concerning the Registration and Administration of General Taxpayers of VAT" (hereinafter referred to as "Notice").
Two, the main contents of the notice
(1) The implementation calibres of "business period", "tax return sales volume", "check and supplement sales volume", "tax assessment and adjustment sales volume", "other individuals", "fixed production and business premises" and "tax registration certificates" in the Measures are clearly defined.
(2) The relevant contents to be notified to taxpayers in the Notice of Tax Matters made by the competent tax authorities in the Measures are clearly defined.
(3) Where the taxpayer has concurrently the sale of goods, the provision of processing, repairing and repairing services (hereinafter referred to as "taxable goods and services") and the sale of services, intangible assets and real estate (hereinafter referred to as "taxable acts"), the sales of taxable goods and services and the sales of taxable acts shall be calculated separately, and the general value-added tax shall be applied respectively. Taxpayer registration standards, one of which sales exceed the prescribed standards, shall be in accordance with the provisions of VAT general taxpayer registration procedures.
(4) The VAT General Taxpayer Registration Form, which has been checked by the tax authorities and returned to the taxpayers, can be used as a proof for the taxpayers to become VAT general taxpayers.