Job Recruitment Website - Job information - My hometown is in Dangshan County, Anhui Province. I don't know if I can issue a 17% VAT invoice for setting up individual industrial and commercial households there. If yes, what is the specific proc
My hometown is in Dangshan County, Anhui Province. I don't know if I can issue a 17% VAT invoice for setting up individual industrial and commercial households there. If yes, what is the specific proc
Article 4 Taxpayers and newly-started taxpayers whose annual taxable sales do not exceed the standards for 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 may apply to the competent tax authorities for general taxpayer qualification.
For taxpayers who apply at the same time and meet the following conditions, the competent tax authorities shall handle the general taxpayer qualification identification for them:
(1) Having a fixed place for production and business operation;
(2) Being able to set up accounting books according to the unified national accounting system, conduct accounting based on legal and valid vouchers, and provide accurate tax information.
Article 5 The following taxpayers shall not apply for the qualification of general taxpayers:
(a) individuals other than individual industrial and commercial households;
(2) Choosing non-enterprise units that pay taxes according to small-scale taxpayers;
(3) Choose enterprises that pay taxes according to small-scale taxpayers and do not often engage in taxable activities.
You can first apply to the general taxpayer to issue a 17% VAT invoice according to the specified conditions.
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