Generally speaking, there are two kinds of standards for applying for the identification of general taxpayers
年应税销售额超过财政部、税务总局规定的小规模纳税人标准的，应当向主管税务机关申请一般纳税人资格认定。
If the annual taxable sales amount exceeds the standard for small-scale taxpayers stipulated by the Ministry of Finance and the State Administration of Taxation, it shall apply to the competent tax authorities for the qualification of general taxpayers.
年应税销售额未超过财政部、税务总局规定的小规模纳税人标准以及新开业的纳税人，满足一定的申请条件，可以向主管税务机关申请一般纳税人资格认定。
If the annual taxable sales volume does not exceed the standards for small-scale taxpayers stipulated by the Ministry of Finance and the State Administration of Taxation, and new business start-up taxpayers meet certain application conditions, they may apply to the competent tax authorities for recognition of general taxpayer qualification.
这些条件包含：
These conditions include:
（1）有固定的生产经营场所；
(1) It has a fixed production and operation site;
（2）能够按照统一的会计制度规定设置账簿，根据合法、有效凭证核算，能够提供准确税务资料。
(2) Be able to set up account books in accordance with the national unified accounting system, calculate according to legal and effective vouchers, and provide accurate tax information.
不予办理一般纳税人资格认定的情况
The situation that the qualification of general taxpayers is not recognized
主要分为以下几种：
It is mainly divided into the following categories:
个体工商户以外的其他个人；
Individuals other than individual businesses;
选择按照小规模纳税人纳税的非企业性单位；
Choose non enterprise units that pay taxes according to small-scale taxpayers;
选择按照小规模纳税人纳税的不经常发生应税行为的企业。一般纳税人认定程序通常情况下，企业申请一般纳税人认定，大多按照如下流程来进行：
Choose enterprises that pay taxes according to small-scale taxpayers and do not often have taxable behavior. Generally, enterprises apply for general taxpayer identification according to the following process:
纳税人向主管税务机关填报《增值税一般纳税人登记表》（需如实填写企业固定经营场所等信息，并提供税务登记证件）；
2、携带相关材料前往所属税务机关进行提交。纳税人填报内容与税务登记信息一致的，主管税务机关当场登记；纳税人填报内容与税务登记信息不一致的，或者不符合填列要求的，税务机关会当场告知纳税人需要补正的内容；
(2) < p > to fill in the tax registration form and provide the tax authorities with relevant tax registration documents. If the contents filled in by the taxpayer are consistent with the tax registration information, the competent tax authority shall register on the spot; if the contents filled in by the taxpayer are inconsistent with the tax registration information or do not meet the requirements, the tax authorities will inform the taxpayer on the spot what needs to be supplemented and corrected;
、税务机关前往现场进行查验，符合要求的，准予申请成为一般纳税人。
Tax authorities are allowed to apply to become general taxpayers if they meet the requirements.
以上是对一般纳税人认定标准、一般纳税人不予认证情况以及一般纳税人认证流程的相关说明。当前，企业如若想要申请成为一般纳税人，又不知道该项业务应如何办理，那么就有必要对文中介绍内容进行详细把握，从而以确保相关操作的规范、有序完成！
The above is the general taxpayer identification standard, the general taxpayer does not authenticate and the general taxpayer certification process. At present, if an enterprise wants to apply for becoming a general taxpayer and does not know how to handle the business, it is necessary to grasp the content introduced in this paper in detail, so as to ensure the standardized and orderly completion of relevant operations!
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Thank you for your reading. The article source: Linyi bookkeeping and tax declaration. For more information and questions, please click: http://www.jiuxingkuaiji.com We will continue to work hard to provide services for you, thank you for your support!
