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15 July 2015

Laws & Regulations

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The Qualification Confirmation for Newly-built Commercial Enterprises as General Taxpayers

Newly-built Small Commercial Enterprises

The present method of identifying the added-value taxpayer in accordance with the projected annual sales is not applied to the newly-built small commercial enterprises. The newly-built small commercial enterprises shall, since the day of tax registration, achieve the actual annual sales of 0.8 million yuan to get access to apply for identifying the qualification of the general taxpayer.
(1) All the newly-built small commercial enterprises will be administrated as the small-scale taxpayers before being identified as the general taxpayers.
(2) When the actual annual sales of 0.8 million is achieved, the tax authorities will unerringly examine and assess the application materials, the actual operation results, and the tax returns and payments of the enterprise. If meeting all the requirements, the applicant will be identified as the general taxpayer and executed by the tax coaching management system.


(Excerpted from Document [2008] No. 1079 issued by the State Administration of Taxation; Document [2009] No. 5 issued by the Hunan Provincial Bureau of Taxation)