Two, the current general taxpayer qualification has a counseling period of general taxpayers and direct identification of general taxpayers. General small commercial wholesale enterprises and taxpayers with designated illegal acts must be recognized as taxpayers during the counseling period.
Small commercial wholesale enterprises: refer to wholesale enterprises with registered capital of less than 800,000 (inclusive) and employees 10 (inclusive). Except for enterprises that only engage in export trade and do not need to use special VAT invoices.
Specify the violation: 1. The amount of value-added tax evaded accounts for more than 10% of the tax payable, and the amount of tax evaded is more than 654.38 million yuan.
2, defrauding export tax rebates
3. Falsely issuing VAT deduction vouchers
4. Other circumstances stipulated by People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.