2. The same company can issue invoices with different tax rates if it has 2 different taxable items at the same time. However, when issuing VAT invoices, two kinds of goods with different tax rates can not be issued on the same invoice, but should be filled in separately.
3. Procedures for Applying for General VAT Taxpayer
(1) Application by Enterprises
Go to the Clerical Acceptance Post to apply for the registration of general VAT taxpayer for the field survey, with the following information:
1. The original copy of the Business License for Enterprise Legal Person and the copy of the same.
2. Original and copy of Tax Registration Certificate.
3. Copy of VAT Return for the year in which the small-scale taxpayers have realized their income and copy of Tax Payment Letter for payment of VAT (only applicable to small-scale taxpayers' income realization enterprises).
4. Written application printed by the enterprise to apply for the recognition of general VAT taxpayer (the application includes: basic situation of the enterprise, main production and operation projects, financial accounting, estimated annual sales revenue and VAT payable, etc.).
5. The official seal of the enterprise.
B) Field Survey
The Tax Bureau will send two persons to conduct field survey of the enterprise, and after the field survey and interview of the relevant persons of the enterprise are qualified, it will issue the relevant information on the determination of VAT general taxpayers, and the determination information and relevant self-prepared materials will be reported to the competent tax bureau within 20 days after the field survey.
Note: 1. Contact the field survey personnel with the date in advance, usually in the morning survey.
2, the main assessment content: business area, business situation, financial personnel,.
3, will find shareholders, legal persons, business personnel, financial personnel interview, interview content mainly includes:
Legal persons: business registration, business constitution, organizational structure, decision-making procedures, management, business scope and business conditions, such as the overall structure of the enterprise.
Enterprise funders: the relationship between the funders and the management of the enterprise and the initial investment in the enterprise and the composition of the investment.
The financial personnel in charge: the opening of bank accounts, financial accounting, tax declaration and actual payment of taxes.
(3) Enterprises fill in the information to be reported for examination and verification
Enterprises fill in the Application for Determination of General Taxpayer of Value-added Tax according to the requirements (see the instructions for filling in the form below), and submit the relevant information (see the instructions for preparing the information below) to the clerical acceptance post for examination and verification of the information for determination of the general taxpayer of value-added tax and issue the Certificate of Qualification of General Taxpayer of Value-added Tax after passing the examination and verification. Enterprises will fill in the form and stamp the official seal of the enterprise according to the regulations, and the tax authorities will submit the form for approval and at the same time issue the "Notice of Receipt of Tax Documents" to the taxpayers.
1. The original copy of Tax Registration Certificate.
2. One original copy of Application for Recognition of General VAT Taxpayer.
3. One copy of Schedule of General VAT Taxpayer Recognition (downloaded online) (applicable to enterprises realizing income from small-scale taxpayers).
4. Application Form for Conversion of General VAT Taxpayer during the Counseling Period
Ask the specialist for specific declaration information. Application for VAT General Taxpayer Recognition
×× State Taxation Bureau:
Our company's registered address is Room ×××, Building ××, No. ×× Road ××, ×× District, ×× City. Legal representative: × × ×. Business scope: import and export of goods and technology import and export. Expected annual sales of 2 million yuan.
My company has a strong sense of taxation, sound financial system, set up the general ledger, ledger, diary and other books in accordance with the provisions of the accounts, can accurately account for value-added tax inputs, outputs and tax payable, equipped with a full-time accountant 2, can seriously study the VAT regulations and invoice management, and actively participate in the business training organized by your office, so as to achieve the licensed to the post. The invoice management is strict, equipped with No. 3 safe, specialized personnel to receive, keep and issue invoices, and ready to apply for anti-counterfeit tax-control procedures. Due to the business needs, and also for the better development of the enterprise and contribution to the national tax revenue, we hereby apply to your office for the recognition of VAT general taxpayer.
When or not, please approve.
******* Company Limited
Value Added Tax General Taxpayer
Application for Recognition
State Taxation Bureau:
My unit, ****, was registered and established in XX District Administration for Industry and Commerce in ****, with the registration number of ****; and in ****, the registration certificate of **** was issued in ****, with the registration number of ****. Tax registration procedures, the registration certificate number is ****. Our unit is located in ****, the legal representative of ****, the registered capital is RMB **** million, the type of enterprise is ****, mainly engaged in ****.
My unit covers an area of more than **** square meters, employees **** people, the size of fixed assets **** million yuan, including machinery and equipment **** million yuan, housing **** room. The raw materials used for the products are mainly **** and so on, purchased from **** and other places; the products are mainly sold to **** and other places. After examining the market prospect is good, the expected annual sales can reach **** million yuan, profit tax **** million yuan.
My unit employs **** as an accountant and **** as a cashier with qualification certificates. Accounts set up complete, able to correctly account for input and output tax and taxable amount, according to the requirements of the tax authorities to timely and accurately submit a variety of statements, and actively cooperate with the tax authorities to handle various tax-related matters. Now, due to the business needs, we would like to apply to your office for general VAT taxpayer, please approve it.