A newly registered company can apply to become a general tax payer; a company that meets the conditions must become a general taxpayer. Can the general taxpayer company turn into a small-scale taxpayer?
Many bosses will care about this problem. Now, the State Administration of Taxation has issued a notice to clarify the rules in this respect.
The notice clearly states that general taxpayers can be registered as small-scale taxpayers
If the general taxpayer meets the following conditions, he can choose to be a small-scale taxpayer before December 31, 2020: the accumulated sales amount of 12 consecutive months (1 month as a tax payment period) or 4 consecutive quarters (1 quarter as a tax payment period) before December 31, 2020 is not more than 5 million yuan.
After registration, they can enjoy the corresponding preferential policies of VAT payers.
This means that the policy of "general taxpayers converting to small-scale taxpayers", which was due on December 31, 2019, has been extended for another year.
How can a general taxpayer turn into a small tax payer?
The tax payers who meet the conditions can fill in the registration form of general tax payer to small-scale tax payer and provide tax registration certificate to the competent tax authority before December 31, 2020; the tax payer who has implemented real name tax administration does not need to provide tax registration certificate.
The competent tax authorities shall deal with the cases as follows:
1. If the content filled in by the taxpayer is consistent with the tax registration and tax declaration information, the competent tax authorities shall handle the matter on the spot.
2. If the content filled in by the taxpayer is inconsistent with the tax registration and tax declaration information, or may not meet the requirements, the competent tax authority shall inform the taxpayer of the content to be supplemented and corrected on the spot.
matters needing attention
1. After a general taxpayer transfers to a small-scale taxpayer, the VAT shall be calculated and paid according to the simple tax calculation method from the next period of the registration date; the VAT shall be calculated and paid according to the relevant rules of the general taxpayer in the current period.
2. Tax payers can continue to use the existing tax control equipment to issue value-added tax invoices, and do not need to pay or cancel tax control equipment and VAT invoices.
In case of VAT taxable sales, the taxpayer shall issue VAT invoice according to the collection rate; If the special VAT invoice has been approved before the registration date, it shall continue to issue the VAT invoice by itself through the VAT invoice management system; if it is necessary to issue a VAT special invoice for the sale of the real estate acquired by it, it shall apply to the tax authority for issuing the special VAT invoice in accordance with the relevant rules.
3. After a taxpayer is registered as a general taxpayer again according to the rules, he shall not be transferred to a small-scale taxpayer.
For small-scale taxpayers and general taxpayers, if you want to know more about relevant policies, please contact our senior industrial and commercial finance and taxation consultant! In industry and commerce, finance and taxation, qualification processing, intellectual property rights and other aspects, you are welcome to consult us at any time!