when a small-scale taxpayer changes to a general taxpayer, can the special VAT invoices obtained during the small-scale taxpayer be deducted?

Answer: There are two situations

Under normal circumstances, special VAT invoices obtained during the period of small-scale taxpayers cannot be deducted.

However, if the company is a newly-established enterprise and has not obtained production and operation income before handling the qualification registration of general taxpayers, it can be implemented according to the following documents:

Announcement of State Taxation Administration of The People's Republic of China on Tax Deduction for Taxpayers' Identification or Registration as General Taxpayers (State Taxation Administration of The People's Republic of China Announcement No.59, 2115): "Taxpayers have not obtained production and operation income during the period from tax registration to identification or registration as General Taxpayers. If the tax payable is not calculated simply according to the sales volume and the collection rate, the VAT deduction certificate obtained during this period can be deducted from the input tax after being recognized or registered as a general taxpayer.

information required for general taxpayer qualification registration

1, 3 copies of VAT general taxpayer registration form, 2 copies of application form for maximum value-added tax special invoice, 3 copies of invoice type verification form, 1 copies of tax administrative license application form (stamped with official seal and new version of special invoice seal)

2, original and photocopy of tax registration certificate, 3 copies of business license and 4 stamps of special invoice seal in one. Once a taxpayer is recognized as a general taxpayer, it is not allowed to change to a small-scale taxpayer

Information collection form for national tax reporting, copy of corporate ID card and copy of business license

Information prepared by purchasing billing software: 2 application forms for invoice collection, copy of corporate ID card and copy of business license, with a cost of RMB 1,151. Second-year upgrade fee and service fee 561 yuan

Information required for local tax reporting

Supplementary information collection form of tax bureau, registered credit information form (applicable to units and individuals), registered credit information form (applicable to natural persons), copy of legal person ID card and copy of business license

Please note that the copies need to be stamped with fresh official seals, and it is best to take the official seals with you to handle the affairs.

what are the requirements for a small-scale taxpayer?

the annual taxable sales exceed the standards for small-scale taxpayers stipulated by the Ministry of Finance and State Taxation Administration of The People's Republic of China.

can I apply to be a general taxpayer if I can't meet the sales requirements?

if the amount is less than 5 million yuan, even if the tax returns are zero, you can also apply to become a general taxpayer. However, the competent tax authorities apply for the qualification of general taxpayers. The following conditions must be met: there is a fixed production and business premises; Be able to set up account books in accordance with the unified national accounting system, conduct accounting according to legal and valid vouchers, and provide accurate tax information.

can I apply to become a small-scale taxpayer if I become a general taxpayer?

small-scale taxpayers can be converted into ordinary taxpayers, but ordinary taxpayers cannot be reduced to small-scale taxpayers.

sales boundary between ordinary taxpayers and small-scale taxpayers

(1) Taxpayers who produce goods or provide taxable services, or who mainly engage in wholesale or retail of goods (51% standard is applicable)

The annual taxable sales of ≥ 511,111 yuan will be forcibly promoted to ordinary taxpayers

(2) Taxpayers who engage in wholesale or retail of goods

the annual taxable sales of ≥ 811,111 yuan. Will be forcibly promoted to general taxpayer

VAT-increased taxpayer (that is, non-traditional industrial and commercial enterprises). The turnover limit of general taxpayers and small-scale taxpayers

The annual taxable sales of ≥ 5 million yuan will be forcibly promoted to the annual taxable services of general taxpayers

, which refers to the cumulative VAT-applicable sales of taxpayers providing transportation and modern services, including tax-free and tax-reduced sales, within a continuous operating period of no more than 12 months.

identification of general taxpayer qualification

(1) A VAT taxpayer whose annual taxable sales exceed the standards for small-scale taxpayers stipulated by the Ministry of Finance and State Taxation Administration of The People's Republic of China shall apply to the competent tax authorities for identification of general taxpayer qualification.

(2) If the annual taxable sales amount does not exceed the standards for small-scale taxpayers stipulated by the Ministry of Finance and State Taxation Administration of The People's Republic of China, and newly-opened taxpayers, they may apply to the competent tax authorities for the qualification of general taxpayers.

the following conditions must be met: having a fixed production and business operation place; Be able to set up account books in accordance with the unified national accounting system, conduct accounting according to legal and valid vouchers, and provide accurate tax information.

can two taxpayers pay taxes jointly?

a: according to article 7 of the pilot implementation measures for changing business tax to value-added tax, two or more taxpayers can be regarded as one taxpayer for consolidated tax payment with the approval of the Ministry of finance and State Taxation Administration of The People's Republic of China. The specific measures shall be formulated separately by the Ministry of Finance and State Taxation Administration of The People's Republic of China.

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