Circular on Printing and Distributing the Measures for Administration of General Taxpayers of Value-added Tax in Tax Training Period
Circular on Printing and Distributing the Measures for Administration of General Taxpayers of Value-added Tax in Tax Training Period
[Lexis China Comments]
Pursuant to the Announcement of the State Taxation Administration on Matters Concerning the Administration of Registration of General VAT Taxpayers (Announcement of the State Taxation Administration [2026] No. 2), this document has been repealed.
Circular on Printing and Distributing the Measures for Administration of General Taxpayers of Value-added Tax in Tax Training Period
Guo Shui Fa [2010] No. 40
April 7, 2010
The offices of the State Administration of Taxation of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan,
With a view to enhancing the administration of general taxpayers of value-added tax (VAT) in tax training period, the State Administration of Taxation has formulated, in accordance with Article 13 of Administrative Measures for the Qualification Recognition of General Value-added Tax Payers, the Measures for Administration of General Taxpayers of VAT in Tax Training period, which are hereby printed and distributed to you for your implementation in compliance with.
Measures for Administration of General Taxpayers of Value-added Tax in Tax Training Period
Article 1 With a view to enhancing the administration of general taxpayers of VAT in tax training period, these Measures are formulated in accordance with Article 13 of the Administrative Measures for the Qualification Recognition of General Value-added Tax Payers (hereinafter referred to as Recognition Measures).
Article 2 These Measures shall apply to VAT general taxpayers that adopt administration of tax training period (hereinafter referred to as taxpayers in training period).
Article 3 "Small commercial wholesale enterprises" as mentioned in Paragraph 1, Article 13 of the Recognition Measures refer to wholesale enterprises with registered capital of less than RMB800, 000 (including RMB800, 000) and employees of less than 10 people (including 10 people), except for the enterprises that only engage in export trade and therefore do not need to use special VAT invoices.
The wholesale enterprises shall be defined in light of the industrial classification method regarding whole enterprises in the Industrial Classification for National Economic Activities (GB/T4754-2002) promulgated by National Bureau of Statistics.
Article 4 "Other general taxpayers" mentioned in Article 13 of the Recognition Measures refer to the general taxpayers that have any of the following circumstances:
1.
......
Pursuant to the Announcement of the State Taxation Administration on Matters Concerning the Administration of Registration of General VAT Taxpayers (Announcement of the State Taxation Administration [2026] No. 2), this document has been repealed.
Circular on Printing and Distributing the Measures for Administration of General Taxpayers of Value-added Tax in Tax Training Period
Guo Shui Fa [2010] No. 40
April 7, 2010
The offices of the State Administration of Taxation of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan,
With a view to enhancing the administration of general taxpayers of value-added tax (VAT) in tax training period, the State Administration of Taxation has formulated, in accordance with Article 13 of Administrative Measures for the Qualification Recognition of General Value-added Tax Payers, the Measures for Administration of General Taxpayers of VAT in Tax Training period, which are hereby printed and distributed to you for your implementation in compliance with.
Measures for Administration of General Taxpayers of Value-added Tax in Tax Training Period
Article 1 With a view to enhancing the administration of general taxpayers of VAT in tax training period, these Measures are formulated in accordance with Article 13 of the Administrative Measures for the Qualification Recognition of General Value-added Tax Payers (hereinafter referred to as Recognition Measures).
Article 2 These Measures shall apply to VAT general taxpayers that adopt administration of tax training period (hereinafter referred to as taxpayers in training period).
Article 3 "Small commercial wholesale enterprises" as mentioned in Paragraph 1, Article 13 of the Recognition Measures refer to wholesale enterprises with registered capital of less than RMB800, 000 (including RMB800, 000) and employees of less than 10 people (including 10 people), except for the enterprises that only engage in export trade and therefore do not need to use special VAT invoices.
The wholesale enterprises shall be defined in light of the industrial classification method regarding whole enterprises in the Industrial Classification for National Economic Activities (GB/T4754-2002) promulgated by National Bureau of Statistics.
Article 4 "Other general taxpayers" mentioned in Article 13 of the Recognition Measures refer to the general taxpayers that have any of the following circumstances:
1.
......