Traditional Culture Encyclopedia - Traditional culture - What is the billing amount of self-employed households in Jiangsu Province now?
What is the billing amount of self-employed households in Jiangsu Province now?
1) Taxpayers whose annual taxable value-added tax sales (hereinafter referred to as annual sales of taxable services) exceed the standards stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China are general taxpayers, while taxpayers who do not exceed the prescribed standards are small-scale taxpayers. Other individuals whose annual sales of taxable services exceed the prescribed standards are not ordinary taxpayers; Non-enterprise units, enterprises and individual industrial and commercial households that do not regularly provide taxable services may choose to pay taxes according to small-scale taxpayers. (2) Small-scale taxpayers engaged in mixed operations shall calculate the annual taxable sales respectively according to the declared sales of goods production or provision of taxable services and the sales of taxable services. No matter which year's taxable sales exceed the standard of small-scale taxpayers stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China, you should apply for the recognition of general taxpayers of value-added tax or apply for not recognizing general taxpayers in accordance with relevant regulations. (3) Small-scale taxpayers who have sound accounting and can provide accurate tax payment information may apply to the competent tax authorities for general taxpayer qualification and become general taxpayers. Sound accounting refers to the ability to set up accounting books in accordance with the provisions of the unified national accounting system and conduct accounting according to legal and effective vouchers. (4) Taxpayers who meet the requirements of general taxpayers shall apply to the competent tax authorities for the qualification of general taxpayers. The specific determination method shall be formulated by State Taxation Administration of The People's Republic of China (No.38 of Announcement No.2012 of the State Administration of Taxation has made provisions). Unless otherwise stipulated in State Taxation Administration of The People's Republic of China, once the general taxpayer is recognized, it shall not be converted into a small-scale taxpayer.
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