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浅谈增值税一般纳税人资格登记
来 源:www.71-fuwu.com     发布时间:2016-7-30 10:27:41

1)试点实施后,符合条件的试点纳税人应当按照《增值税一般纳税人资格认定管理办法》(国家税务总局令第22号)、《国家税务总局关于调整增值税一般纳税人管理有关事项的公告》(国家税务总局公告2015年第18号)及相关规定,办理增值税一般纳税人资格登记。按照营改增有关规定,应税行为有扣除项目的试点纳税人,其应税行为年应税销售额按未扣除之前的销售额计算。


1) after the pilot implementation, in line with the conditions of the taxpayers of the pilot project should be for value-added tax in accordance with the value-added tax general taxpayer qualification management approach "(the State Administration of taxation order No. 22), the State Administration of Taxation on Relevant Issues concerning the adjustment of the VAT general taxpayer management notice" (the State Administration of Taxation Announcement No. 18 of 2015), and the relevant provisions of the general taxpayer qualification registration. In accordance with the relevant provisions of the camp changed to increase the taxable behavior of the pilot taxpayers deduction of the project, the taxable behavior of taxable sales in accordance with the previous sales calculation is not deducted.


增值税小规模纳税人偶然发生的转让不动产的销售额,不计入应税行为年应税销售额。


The sale of the transfer of the real estate of the small scale of the value added tax, which is incidental to the transfer of the real estate, shall not be included in the taxable annual sales.


2)试点纳税人应按照本公告规定办理增值税一般纳税人资格登记。


2) the pilot taxpayers shall, in accordance with the provisions of this notice, apply for the registration of the qualification of the general taxpayer.


3)试点实施前,试点纳税人增值税一般纳税人资格登记可由省国税局按照本公告及相关规定采取预登记措施。


3) before the implementation of the pilot, the pilot taxpayer VAT general taxpayer qualification registration may be in accordance with the relevant provisions of this notice and take pre registration measures in accordance with the relevant provisions of the province.


4)试点实施前已取得增值税一般纳税人资格并兼有应税行为的试点纳税人,不需要重新办理增值税一般纳税人资格登记手续,由主管国税机关制作、送达《税务事项通知书》,告知纳税人。


4) before the implementation of pilot project has been made in the value-added tax general taxpayer qualification and both taxable behavior of taxpayers of the pilot project, do not need to re apply for value-added tax general taxpayer qualification registration procedures, made by the tax authorities in charge, served the tax matter notice, inform the taxpayer.


5)试点纳税人兼有销售货物、提供加工修理修配劳务和应税行为的,应税货物及劳务销售额与应税行为销售额分别计算,分别适用增值税一般纳税人资格登记标准。


5) pilot taxpayer concurrently selling goods, providing processing, repairs and replacement services and taxable income, taxable goods and services sales and taxable sales were calculated, respectively, for value-added tax general taxpayer qualification registration standards.


兼有销售货物、提供加工修理修配劳务和应税行为,年应税销售额超过财政部、国家税务总局规定标准且不经常发生销售货物、提供加工修理修配劳务和应税行为的单位和个体工商户可选择按照小规模纳税人纳税。


Both the sale of goods, providing processing, repairs and replacement services and taxable behavior, annual taxable sales over the Ministry of finance, stipulated by the State Administration of Taxation standards and doesn't happen very often sales of goods, provision of processing repair repair services and taxable behavior of units and individual industrial and commercial households can choose to pay taxes in accordance with the small-scale taxpayers.


6)试点实施前应税行为年应税销售额未超过500万元的试点纳税人, 会计核算健全,能够提供准确税务资料的,也可以向主管国税机关办理增值税一般纳税人资格登记。


6) pilot implementation of taxable behavior annual taxable sales volume does not exceed 500 million yuan of the taxpayers of the pilot project, the accounting sound, can provide accurate taxation information, you can also to the competent tax authority for value-added tax general taxpayer qualification registration.


7)试点纳税人在办理增值税一般纳税人资格登记后,发生增值税偷税、骗取出口退税和虚开增值税扣税凭证等行为的,主管国税机关可以对其实行6个月的纳税辅导期管理。


7) pilot taxpayers for value-added tax general taxpayer qualification registration, value-added tax evasion, defrauding export tax rebates and VAT buckle tax payment vouchers and other acts, the competent tax authorities can, tax payment for administration of the guidance period of 6 months.


8)除本公告第二条第三项规定的情形外, 营改增试点实施前(以下简称试点实施前)销售服务、无形资产或者不动产(以下简称应税行为)的年应税销售额超过500万元的试点纳税人,应向主管国税机关办理增值税一般纳税人资格登记手续。


8) in addition to the announcement of the two specified in paragraph 3, to increase the camp before the implementation of pilot project (hereinafter referred to as pilot implementation of sales and service, intangible assets or immovable property (hereinafter referred to as taxable behavior) of annual taxable sales of more than 500 million yuan of the taxpayers of the pilot project, should be to the competent tax authority for value-added tax general taxpayer qualification registration procedures.


试点纳税人试点实施前的应税行为年应税销售额按以下公式换算:


Taxable taxable sales in the year before the pilot implementation of the pilot taxpayers shall be converted to the following formula:


应税行为年应税销售额=连续不超过12个月应税行为营业额合计÷(1+3%)


Taxable income = annual taxable sales for less than 12 months, the total turnover of taxable income (1+3%)


按照现行营业税规定差额征收营业税的试点纳税人,其应税行为营业额按未扣除之前的营业额计算。


In accordance with the current business tax provisions of the difference between the tax collection of the pilot taxpayers, the taxable behavior of the turnover is not deducted before the turnover of the calculation.


试点实施前,试点纳税人偶然发生的转让不动产的营业额,不计入应税行为年应税销售额。


Prior to the implementation of the pilot, the pilot of the transfer of real estate by the taxpayer's occasional turnover, not included in taxable annual taxable sales.




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