General taxpayers refer to enterprises and business units whose annual sales of value-added tax (hereinafter referred to as annual taxable sales, including all taxable sales in a calendar year) exceed the standard of small-scale taxpayers stipulated by the Ministry of Finance. The characteristic of ordinary taxpayers is that the input tax of value-added tax can be deducted from the output tax. ?
Two. Registration type: economic type, filled in according to the contents of business license. Among them, for taxpayers whose company type is limited liability in the industrial and commercial business license, the registration types are divided according to the following standards:
1. According to the Company Law and the Provisional Regulations on Private Enterprises, a limited liability company invested by/kloc-0 or controlled by a single natural person is a private limited liability company.
2. According to the Regulations of the People's Republic of China on the Administration of Company Registration, a limited liability company invested by an institution authorized by the state or a department authorized by the state is a wholly state-owned company;
3. According to the Regulations of the People's Republic of China on the Administration of Company Registration, limited liability companies other than wholly state-owned companies are other limited liability companies. Taxpayers who hold the Registration Certificate of Permanent Representative Offices of Foreign Countries (Regions) issued by the Administration for Industry and Commerce should choose "Permanent Representative Offices of Hong Kong, Macao and Taiwan Enterprises" or "Permanent Representative Offices of Foreign Enterprises".
Non-enterprise units that do not need to obtain industrial and commercial licenses choose "other domestic-funded enterprises"; If it is a branch company, fill in according to the economic type of the head office.
Extended data:
1. The State Taxation Bureau and the Local Taxation Bureau use the same code for the tax registration of the same taxpayer and share information. Under normal circumstances, the tax registration of industrial and commercial enterprises is handled by the national tax, and the tax registration of other industries is handled by the local tax.
2. The tax authorities shall implement a system of regular verification and replacement of tax registration certificates. Taxpayers should hold relevant certificates to the competent tax authorities for verification or replacement procedures within the prescribed time limit.
3. Taxpayers should publicly hang the original tax registration certificate in their production, business operation or office and accept the inspection by the tax authorities.
4. Taxpayers who lose their tax registration certificates shall report in writing to the competent tax authorities within 15 days, and declare them invalid in the newspaper.
5. Taxpayers engaged in production and business operations temporarily engaged in production and business operations in other counties (cities) shall submit a copy of the tax registration certificate and the tax management certificate for business activities abroad issued by the local tax authorities, check and register with the local tax authorities, and accept tax management.
6. Taxpayers engaged in production and business operations who go out to operate and stay in the same place for more than 180 days shall go through the tax registration formalities at the place of operation.
7. Taxpayers use the tax registration certificate in accordance with the provisions of the competent tax authorities in the State Council, and the tax registration certificate shall not be lent, altered, damaged, traded or forged.
Baidu encyclopedia-tax registration