增值税一般纳税人账务处理大全（Comprehensive accounting of value-added tax payers）.docVIP

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增值税一般纳税人账务处理大全（Comprehensive accounting of value-added tax payers）.doc

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增值税一般纳税人账务处理大全（Comprehensive accounting of value-added tax payers）

增值税一般纳税人账务处理大全（Comprehensive accounting of value-added tax payers） I. the conditions for the general taxpayer to apply for VAT; 1, tax registration, annual sales reached the standard of value added tax on enterprises shall be deemed formalities to the competent state taxation authority to apply for general VAT taxpayer. (1) engaged in the production of goods or the provision of processing, repair and replacement (hereinafter referred to as taxable services) of taxpayers, and engaged in the production of goods or provision of taxable services, and also engaged in the wholesale or retail of goods taxpayers, annual taxable sales of more than 1 million yuan; (2) taxpayers engaged in wholesale or retail sales of goods, with annual taxable sales of more than RMB 1 million 800 thousand yuan. 2, tax registration, annual value added tax on sales did not reach the quantitative standard of the provisions of the preceding paragraph of small scale enterprises, sound accounting according to the accounting system and the tax authorities require the accurate calculation of the output tax, VAT and tax liability, to charge the national tax authorities to apply for VAT general taxpayer procedures. 3, tax registration, annual value added tax on sales to the required standard of the individual operators, according to the accounting system and the tax authorities require the accurate calculation of the output tax, VAT and tax payable to the state, the competent tax authorities to apply for the general taxpayer identification procedures. 4, the general taxpayer branch unified accounting, the general organization annual taxable sales reached a quantitative standard, but the branch annual taxable sales amounts have not reached the quantitative standard, its branches can apply for general VAT taxpayer procedures. 5 new, engaged in the production of goods or the provision of taxable services enterprises registered capital of more than 400 thousand yuan, engaged in the wholesale or retail good