申请一般纳税人（Apply for general taxpayer）.docVIP

申请一般纳税人（Apply for general taxpayer） Apply for general taxpayer Http:///sale/viewhtml First, apply for the benefits of the average taxpayer: 1. VAT invoices with a tax rate of 17% may be issued to meet customer demand; 2., you can enjoy the export tax rebate, in the domestic procurement and obtain 17% of VAT invoices, according to the 13% tax rebate. 3., you can enjoy free of charge, tax refund; 4., tax-free: export tax-free, exempt from value-added tax. Two, apply for the general taxpayer to determine the conditions: the provisions of the Inland Revenue Department Enterprises that have been open for more than one year shall meet the following conditions: 1. years taxable sales, business enterprises in more than 1 million 800 thousand yuan; newly incorporated enterprises do not require sales. 2., the office space in the area of 90 square meters or more; 3., there are formal housing lease contracts; 4., the financial system is perfect. There are no problems with the accounts and tax aspects of the establishment of the company; 5. rent invoice office field is rent all the corresponding rent invoices accounted for; 6., there is a formal contract for purchase and sale; two copies 7. separate finance room and manager room. If not, the finance room and the managers room can be together 8., there should be safe and iron cabinet, and all have locked. 9., there should be anti-theft door. Three. How do the average taxpayer calculate the tax amount?: General taxpayers tax payment method: (sales item - input) *17%= should pay tax For example: Sales of =100 million, =90 million input (both 17% VAT invoice) Tax payable = (1 million -90 10000) *17%=1.7 million Four, apply for general taxpayer need to provide information: 1. original and duplicate copy of business license 2. national tax registration certificate is the original copy of the original copy 3. housing lease contract 4., organization code certificate is the original copy of the original copy 5. bank account ce