How do small-scale taxpayers apply for 100,000 invoices? The issue of small-scale taxpayers has always been of concern to accountants. This article has compiled relevant content for you to take a look at.
How do small-scale taxpayers apply for 100,000-yuan invoices? Small-scale taxpayers have 10,000-yuan invoices. If they need 100,000-yuan invoices, they must first change the enterprise to a general taxpayer, otherwise they cannot apply. After changing to a general taxpayer, take a copy of the tax registration certificate, a general VAT taxpayer application approval form, a supply contract, and a seal to the tax service office of the local State Taxation Bureau to pick up the form, fill it out, and sign it, and then go to the tax supervisor The agency will issue an on-site verification form and have it signed, and then return the relevant information to the relevant window of the tax service department, waiting for approval. After approval, you can receive a special value-added tax invoice for the computer purchase of 100,000 yuan. In other words, if you need to issue an invoice worth 100,000 yuan, then you should meet the standard of a general VAT taxpayer.
How do small-scale taxpayers apply to become general taxpayers? Taxpayers whose annual taxable sales do not exceed the standards for small-scale taxpayers stipulated by the Ministry of Finance and the State Administration of Taxation can apply to the competent tax authorities for general tax payment. Person qualification identification. For taxpayers who apply and meet the following conditions at the same time, the competent tax authorities shall apply for general taxpayer qualification certification: (1) Have a fixed production and business location; (2) Be able to set up account books in accordance with the unified national accounting system, Based on legal and valid voucher accounting, accurate tax information can be provided. The information and processing procedures required for the recognition of general VAT taxpayers are as follows: Taxpayers should provide the "Application Form for General VAT Taxpayer Recognition" and 2 copies for newly opened businesses and taxpayers whose annual taxable sales do not exceed the standards for small-scale taxpayers. The following information is required: 1. Identity certificates of the financial controller and tax handler and their copies; 2. Accounting personnel’s professional qualification certificates or accounting agency agreements signed with intermediaries and their copies; 3. Property rights of business premises Certificate or lease agreement, or other certificate of usable site and its copy; Copies of the certificates and information provided by the taxpayer must be marked with the words "consistent with the original" and stamped with the official seal of the taxpayer and the signature of the legal representative or person in charge. And bring the original documents for future reference.