| 一般纳税人申办时限 |
| 添加时间：2021/9/22 15:30:20 浏览次数： |
1. If it is expected that the taxable sales of VAT in the year of opening can reach the standard of general taxpayer, the newly opened VAT taxpayer shall apply for the recognition of general VAT taxpayer within 3 months after tax registration. 2、已开业小规模纳税人，如连续12个月内累计销售额达到一般纳税人标准的，可以于第一次达到标准的次月申请增值税一般纳税人的认定，但最迟不得超过次年一月底以前向税务机关提出认定申请。 2. If the accumulated sales of small-scale taxpayers who have already started business reach the standard of general taxpayers within 12 consecutive months, they can apply for the recognition of general VAT taxpayers in the month following the first meeting of the standard, but at the latest, they can apply to the tax authorities for the recognition no later than the end of January of the next year. 3、全部销售免税货物（不含出口货物）的纳税人恢复征税后，凡符合一般纳税人条件的，应自恢复征税之日起三十日内，向税务机关申请办理一般纳税人的认定。 3. After all taxpayers selling duty-free goods (excluding export goods) resume tax collection, if they meet the conditions of general taxpayers, they shall apply to the tax authorities for the recognition of general taxpayers within 30 days from the date of resumption of tax collection. |
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