Administrative Measures for the Qualification Recognition of General Value-added Tax Payers
Administrative Measures for the Qualification Recognition of General Value-added Tax Payers
Administrative Measures for the Qualification Recognition of General Value-added Tax Payers
Order of the State Administration of Taxation No. 22
February 10, 2010
The Administrative Measures for the Qualification Recognition of General Value-added Tax Payers, which were deliberated and adopted at 2nd executive meeting of the State Administration of Taxation on December 15, 2009, are hereby promulgated and shall come into force as of March 20, 2010.
Director of the State Administration of Taxation: Xiao Jie
Administrative Measures for the Qualification Recognition of General Value-added Tax Payers
Article 1 With a view to enhancing the administration of Qualification Recognition of payers of general Value-added Tax (VAT) (hereinafter referred to as general VAT payers), these Measures are formulated in accordance with the Interim Regulations of the People's Republic of China on Value-added Tax and the implementing rules thereof.
Article 2 The Qualification Recognition of general VAT payers and the qualification administration thereafter shall be governed by these Measures.
Article 3 The payers of Value-added Tax (hereinafter referred to as VAT payers) with an annual taxable sales volume exceeding the standard of small-scale VAT payers as stipulated by the Ministry of Finance and The State Administration of Taxation shall, apart from those provided in Article 5 hereof, apply to the competent tax authority for the Qualification Recognition of general VAT payer.
For the purposes of these Measures, the annual taxable sales volume shall mean the sales volume achieved by the VAT payer for an operation period of not more than 12 months consecutively on which VAT shall be levied, including tax-free sales volume.
Article 4 The VAT payers with an annual taxable sales volume below the standard of small-scale VAT payers as stipulated by the Ministry of Finance and the State Administration of Taxation as well as new VAT payers may apply to the competent tax authority for the Qualification Recognition of general VAT payers.
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