After The Implementation Of The Pilot Scheme, What Are The Requirements For The Registration Of VAT General Taxpayers?

The General Administration of Taxation issued a notice on the tax collection and management of the pilot scheme for the promotion of business tax to VAT.

Among them, the VAT general taxpayer qualification registration provisions are as follows:

(1) determination of taxable annual sales volume before and after the implementation of the pilot scheme

The annual taxable sales volume of taxable acts before the implementation of the pilot taxpayers shall be calculated according to the following formula: taxable behavior, annual taxable sales amount = total turnover of not more than 12 months' taxable activities Total (1+3%).

In accordance with the current business tax stipulated by the business tax, the tax payer's turnover shall be calculated according to the turnover before deduction.

After the pilot implementation, according to the provisions, when determining the sales volume of taxable activities, the price deducted from the total price and the extra cost shall be allowed according to the relevant regulations, and the taxable annual sales tax shall be calculated according to the sales amount before the deduction.

(two) procedure for qualification registration of VAT general taxpayers

1. a pilot taxpayer who has obtained the qualification of VAT general taxpayer and has taxable behavior before the implementation of the pilot project shall not need to re register the general taxpayer for VAT, and shall produce and deliver it to the tax authorities.

Inform taxpayers.

2. the pilot taxpayers with taxable annual sales tax not exceeding 5 million yuan before the implementation of the pilot scheme are sound in accounting, able to provide accurate tax information, and may also register with the competent tax authorities for the qualification of general taxpayers of VAT.

3. considering that the tax authorities at all levels need to do a lot of preparatory work before the implementation of the pilot work, the pilot taxpayers who need to register the VAT general taxpayer are also more concentrated. In order to ensure the smooth implementation of the pilot work of the camp reform and upgrading, the "notice" stipulates that the Provincial State Taxation Bureau (including provinces, autonomous regions, municipalities directly under the central government and the state taxation bureaus of the planned cities) should work in conjunction with the needs of the work and take pre registration measures in accordance with this announcement and relevant regulations before the implementation of the pilot work.

After the pilot implementation, the general taxpayer qualification registration of value-added tax shall be in accordance with the "administrative measures for the qualification confirmation of the general taxpayer of the value-added tax" (No. twenty-second of the State Administration of Taxation), and the State Administration of Taxation on adjusting the value added tax.

Announcement of management related matters (State Administration of Taxation Announcement No. eighteenth 2015) and relevant provisions.

(three) application of relevant policy provisions

Application of 1. year taxable sales Standard

In the case of a pilot taxpayer who sells goods, provides processing and repairing services, and taxable activities, the sales volume of taxable goods and services and sales tax shall be calculated separately.

2. taxpayers choose to pay taxes according to the policy of small scale taxpayers.

Provisional Regulations on value-added tax and its implementation rules and business tax reform

In the implementation of the pilot scheme, the taxpayers who sell the goods and provide the processing and repairing services and the taxpayers who provide the taxable acts shall be selected according to the applicable conditions for paying taxes according to the small-scale taxpayers. However, they do not know how to apply the relevant policies to taxpayers who sell goods, provide processing repair and repair services, and taxable behavior. The announcement supplements this, that is, both sales goods, processing repair and repair services, and taxable activities, and the units with annual taxable sales exceeding the standard stipulated by the Ministry of Finance and the State Administration of Taxation, and those who do not often sell goods, provide processing and repairing services, and taxable activities, can pay taxes according to the small scale taxpayers.