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What does the general taxpayer qualification of company registration mean
Source: | Author:shdaomai | Published time: 2019-03-08 | 100 Views | Share:
I believe everyone knows what the word taxpayer means and what it stands for. However, if the word "general" is added before the word, people may know less. So, what does average taxpayer qualification mean, what benefit can you get? In view of this problem, dao mai xiaobian collated some detailed information, the following will be for you to answer.


What does qualification of average taxpayer mean?

(1) general taxpayers refer to enterprises and enterprise units whose annual sales volume of VAT payable (hereinafter referred to as annual taxable sales volume), including all taxable sales volume within a calendar year, exceeds the standard of small-scale taxpayers stipulated by the ministry of finance. The characteristic of general taxpayer is input tax of value added tax can offset output tax.

(2) qualification certification standards for general taxpayers

1. For a VAT taxpayer whose annual taxable sales volume exceeds the standards for small-scale taxpayers prescribed by the ministry of finance and the state administration of taxation, it shall apply to the competent tax authorities for qualification certification of general taxpayers.

2. Taxpayers whose annual taxable sales volume does not exceed the standards for small-scale taxpayers prescribed by the ministry of finance and the state administration of taxation and who are newly established may apply to the competent tax authorities for general taxpayer qualification recognition.

The following conditions shall be met: a fixed place for production and operation; Can set up account book according to the country unified accounting system regulation, according to lawful, valid proof business accounting, can provide accurate taxation data.

Two, general taxpayer, what is the advantage of pay taxes?

(a) the general taxpayer is easy to negotiate business with the general taxpayer, usually large companies are the general taxpayer, so the business can do more.

(2) the financial, tax and management requirements of the general taxpayer are standardized, and the financial personnel have high requirements, which can reduce operational risks and tax-related risks.

(3) general taxpayers who obtain VAT input receipts can be deducted, the tax burden is more reasonable, the business with lower gross profit can also be done, so the business is easy to expand.

(4) VAT invoices with a tax rate of 17% May be issued to meet the needs of customers;

(5) can enjoy export tax rebate < in the domestic purchase and obtain 17% of the input VAT invoice, tax rebate of 13% >;

(6) enjoy exemption, credit and tax refund;

Tax exemption: export tax exemption, VAT exemption.

The above content is about the detailed introduction of what is the meaning of average taxpayer qualification, through understanding, to be average taxpayer, need to satisfy the corresponding conditions, to have their qualifications, are all want to be average taxpayer, because you can get many benefits, more conducive to the development of the company, and is easier to let the customer to accept. Shanghai daomai registration company professional registration company, bookkeeping agency, trademark registration and other business services for business experience.