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一般纳税人申请流程和具体要求?
Average taxpayer application process and the specific requirements?
1、递交申请：向国税文书受理窗口递交《增值税一般纳税人认定企业申请书》、《增值税一般纳税人申请认定表》一式三联、《税务行政许可申请表》一式两联、法人代表和主要管理人员及财务人员身份证复印件和从业资格证明复印件、办公场地和库房的租赁协议及产权证复印件合出租方开具的租金发票复印件、开业验资报告复印件、销售合同和进货合同复印件、所有人员的劳动合同几本人签字的工资表复印件和所有人员岗位设置及联系方式表、税务局要求的其他资料。济南财务咨询公司
1, submit an application: submit to national tax documents to accept the window "general VAT taxpayers that enterprise requisition", a table of the apply for general VAT taxpayers that 1/3, the tax administrative licensing application form in duplicate, legal representative and main management personnel, financial personnel id photocopy and qualifications certificate copy, copy of office space and warehouse leasing agreement and property right card opened the rental invoice copy issued by the lessor, capital verification report copy, copy of the contract of sale and purchase contract, all staff of the labor contract a few a copy of the signature payroll and all staff post setting and contact table, asked to other materials. Jinan financial consulting company
2、实地查验：文书受理窗口下班前交给管理一般纳税人负责专管员，专管员根据自己工作进度给企业打电话预约时间到企业公司实地查验 ，查验时候所有复印件的原件都要看，另外法人(如果法人不是股东则至少一名股东在场)主要管理人员及财务人员必须在场， 税务人员会分别和公司相关人员约谈、看账本、记账凭证、财务和税务报表并记录，主要关注资金是否抽逃、是否有库存、销售合同里面收入是否能实现，公司场地是否安全，有保险柜否，是否有防盗门窗等。
2, field inspection, document accepts the window before coming off work to the management of the member that is responsible for the general taxpayers and member that call enterprises according to their own work schedule appointments to the enterprise field inspection company, inspection time all want to see the copy of the original, the other legal person (if legal person is not present shareholders is at least one major management and financial personnel must be present, tax respectively and the company relevant personnel interview, read books, proof of charge to an account, financial and tax reports and records, mainly focus on whether money is fleeing, whether to have inventory, and the contract of sale income whether can implement, the company site is safe, have a safe, anti-theft doors and Windows, etc.
3、领取批件：打电话询问认定通过否，通过后到发行窗口领取已审批通过的《增值税一般纳税人申请认定表》一份及国税已盖章的《防伪税控企业两卡领购登记表》三份。
3, get the approval documents: make a phone call to ask identified by no, through to the window to receive after has approved of a table of the general VAT taxpayers apply for recognition and national tax has been stamped two card to purchase the anti-counterfeiting tax-controlled enterprise registration form ".
4、报名培训：带公司税务登记证复印件和两名参加培训人员身份证复印件到航天公司报名参加《防伪税控系统》培训。
4, application training: with companies tax registration certificate photocopy of id of and two to attend training personnel to aerospace companies to sign up for the anti-counterfeiting tax-controlled system training.
5、递交开票限额申请：递交申请前先跟专管员沟通一下，填一个防伪税控联系表。递交《增值税防伪税控系统最高开票限额申请审批表》一式三联、《税务行政许可申请表》、企业经营及开票情况报告、已审批通过的《增值税一般纳税人申请认定表》原件、企业书面申请。
5, submit an application for limitation of make out an invoice, submit an application before you talk to the member that communication and fill an anti-counterfeiting tax-controlled contact list. Submit an application for the VAT anti-counterfeiting tax-controlled system limitation of highest make out an invoice issued by a 1/3, the tax administrative license application form ", enterprise management, and make out an invoice situation report, has approved the original table of the general VAT taxpayers apply for recognition of written applications, enterprise.
6、第二次实地查验和参加培训：专管员会电话预约关于《增值税防伪税控系统最高开票限额申请》实地查验，跟第一次实地查验差不多，更简单点。带培训发票原件、照片一张、听课证去航天公司参加培训，培训完毕一并带公司品牌电脑检测，检测通过，并购买《防伪税控》软件、IC卡和读卡器、金穗卡和签署相关服务协议 ，同时领取《防伪税控结业证书》
6, the second field inspection and training: member will telephone reservation about the limitation of highest make out an invoice for VAT anti-counterfeiting tax-controlled system field inspection, with on-the-spot inspection for the first time about the same, more simple point. Take training the original invoice, a photo, a gift certificate to aerospace companies to participate in the training, training to complete together with company brand computer test, test, and buy the anti-counterfeiting tax-controlled software, IC card and card reader, golden spike, and sign the service agreement, at the same time to receive the certificate in anti-counterfeiting tax-controlled
7、递交发票领购资格申请：领取已审批通过的《增值税防伪税控系统最高开票限额申请审批表》原件后，向文书受理窗口递交已批准《增值税一般纳税人申请认定表》复印件、《税务行政许可申请表》一式两联、《发票领购申请审批表》一式三份(把专用发票数量和普通发票数量一起申请)、经办人身份证原件及两张复印件及《防伪税控结业证书》原件、税务登记证副本原件、公章、财务章或发票专用章原件及印模。
7, submit an application for qualification of invoice receiving and purchasing: collect has approved the VAT anti-counterfeiting tax-controlled system limitation of highest make out an invoice and application form after the original, submit to document accepts the window has approved copy table of the identified general VAT taxpayer, the tax administrative licensing application form in duplicate and the invoice receiving and purchasing application form in triplicate (the special invoice number and invoice number with application), agent id card original and two copies, and the anti-counterfeiting tax-controlled certificate, tax registration certificate, the original copy of the original, company seal, financial seal or the special invoice seal the original and impression.
8、办理发票领购本：带上领取已批准的《发票领购申请审批表》，到文书受理窗口办理发票领购本(需要买票人身份证复印件一张、公章、财务章)。济南财务咨询公司
8, handle the invoice receiving and purchasing this: bring get approved the invoice receiving and purchasing application form, to document acceptance window to handle the invoice receiving and purchasing, need to buy tickets for one person id photocopy, company seal, financial seal). Jinan financial consulting company
9、发行：带IC卡和读卡器、金穗卡、已批准《增值税一般纳税人申请认定表》原件、已批准的《发票领购申请审批表》原件、经办人身份证原件、两本《防伪税控结业证书》原件、已办理好的发票领购本原件、税务登记证副本原件、金穗公司盖章的《防伪税控企业两卡领购登记表》原件、到发行窗口发行办理发行手续。
9, issue: take IC card and card reader, golden spike, has approved the originals, apply for general VAT taxpayers that table of approved the invoice receiving and purchasing application form, agent id original, the original two anti-counterfeiting tax-controlled certificate original, already dealt with good original invoice receiving and purchasing this, tax registration certificate copy with the original, Jin Sui firm stamp of two card to purchase the anti-counterfeiting tax-controlled enterprise registration form "the original release formalities, to release the window.
10、购票：发行手续完毕后到发票管理窗口带IC卡、购票人身份证原件、发票领购本、银联卡(不收现金)、发票验旧清单(第一次不需要这个)购买专用发票和普通电脑发票。11、航天公司安装《防伪税控系统》。
10, ticketing, issued after the completion of formalities to invoice management window with IC card, purchase tickets id original, invoice receiving and purchasing books, unionpay card (don't accept cash), invoice check list (if at first you don't need this old invoice purchase invoices and ordinary computers. 11 the anti-counterfeiting tax-controlled system installation, aerospace company.
至此你就可以按辅导期正常开票和税务申报。
At this point you can press the coach period normal billing and tax preparation.