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.
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) the pilot taxpayers shall, in accordance with the provisions of this notice, apply for the registration of the qualification of the general taxpayer.
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) 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) 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.
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) 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) 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) 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.
Taxable taxable sales in the year before the pilot implementation of the pilot taxpayers shall be converted to the following formula:
Taxable income = annual taxable sales for less than 12 months, the total turnover of taxable income (1+3%)
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.
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.