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国家税务总局


国家税务总局关于印发《增值税一般纳税人申请认定办法》的通知(附英文)
国税发[1994]59号
1994年3月15日，国家税务总局

通知
各省、自治区、直辖市税务局，各计划单列市税务局：
为了保证新税制的顺利实施，规范增值税的管理，国家税务总局决定实行增值税一般纳税人认定制度。1993年11月20日国家税务总局以国税明电〔1993〕052号明传电报将《增值税一般纳税人申请认定办法》发给各地。现印发给你们，请继续遵照执行。 附件一：《增值税一般纳税人申请认定办法》
附件二：《增值税一般纳税人申请认定表》（略）
附件三：“增值税一般纳税人”认定专章印模（略）

附件：增值税一般纳税人申请认定办法
一、凡增值税一般纳税人（以下简称一般纳税人），均应依照本办法向其企业所在地主管税务机关申请办理一般纳税人认定手续。 一般纳税人总分支机构不在同一县（市）的，应分别向其机构所在地主管税务机关申请办理一般纳税人认定手续。
二、一般纳税人是指年应征增值税销售额（以下简称年应税销售额，包括一个公历年度内的全部应税销售额），超过财政部规定的小规模纳税人标准的企业和企业性单位（以下简称企业）。
下列纳税人不属于一般纳税人：
（一）年应税销售额未超过小规模纳税人标准的企业（以下简称小规模企业）；
（二）个人；
（三）非企业性单位；
（四）不经常发生增值税行为的企业。
三、年应税销售额未超过标准的小规模企业，会计核算健全，能准确核算并提供销项税额、进项税额的，可申请办理一般纳税人认定手续。
纳税人总分支机构实行统一核算，其总机构年应税销售额超过小规模企业标准，但分支机构年应税销售额未超过小规模企业标准的，其分支机构可申请办理一般纳税人认定手续。在办理认定手续时，须提供总机构所在地主管税务机关批准其总机构为一般纳税人的证明（总机构申请认定表的影印件）。
由于销售免税货物不得开具增值税专用发票，因此全部销售免税货物的企业不办理一般纳税人认定手续。
四、经税务机关审核认定的一般纳税人，可按《中华人民共和国增值税条例》第四条的规定计算应纳税额，并使用增值税专用发票。 对符合一般纳税人条件但不申请办理一般纳税人认定手续的纳税人，应按销售额依照增值税税率计算应纳税额，不得抵扣进项税额，也不得使用增值税专用发票。
五、新开业的符合一般纳税人条件的企业，应在办理税务登记的同时申请办理一般纳税人认定手续。税务机关对其预计年应税销售额超过小规模企业标准的暂认定为一般纳税人；其开业后的实际年应税销售额未超过小规模纳税人标准的，应重新申请办理一般纳税人认定手续。符合本办法第三条第一款条件的，可继续认定为一般纳税人；不符合本办法第三条第一款条件的，取消一般纳税人资格。
六、已开业的小规模企业，其年应税销售额超过小规模纳税人标准的，应在次年一月底以前申请办理一般纳税人认定手续。
七、企业申请办理一般纳税人认定手续，应提出申请报告，并提供下列有关证件、资料：
（一）营业执照；
（二）有关合同、章程、协议书；
（三）银行帐号证明；
（四）税务机关要求提供的其他有关证件、资料。
上款第四项所列证件、资料的内容由省级税务机关确定。
八、主管税务机关在初步审核企业的申请报告和有关资料后，发给《增值税一般纳税人申请认定表》，企业应如实填写《增值税一般纳税人申请认定表》。企业填报《增值税一般纳税人申请认定表》一式两份，审批后，一份交基层征收机关，一份退企业留存。
《增值税一般纳税人申请认定表》表样，由国家税务总局统一制定。
九、一般纳税人认定的审批权限，在县级以上税务机关。对于企业填报的《增值税一般纳税人申请认定表》，负责审批的税务机关应在收到之日起三十日内审核完毕。符合一般纳税人条件的，在其《税务登记证》副本首页上方加盖“增值税一般纳税人”确认专章，作为领购增值税专用发票的证件。
“增值税一般纳税人”确认专章印色统一为红色，印模由国家税务总局制定。

CIRCULAR CONCERNING THE PRINTING AND ISSUING OF THE MEASURES FORRECOGNIZING THE APPLICATION FILED BY ORDINARY VALUE-ADDED TAX PAYER

(State Administration of Taxation: 15 March 1994 Coded Guo Shui Fa[1994]No. 059)

Whole Doc.
To the tax bureaus of various provinces, autonomous regions and
municipalities, and to the tax bureaus of various cities with independent
planning:
In order to ensure the smooth implementation of the new tax system
and standardize management of value-added tax, the State Administration of
Taxation has decided to institute the ordinary Value-Added tax payer's
recognition system. On November 20, 1993, the State Administration of
Taxation issued the Measures for Recognizing the Application Filed by
Ordinary Value-Added Tax Payer in the form of an openly transmitted
telegraph coded Guo Shui Ming Dian [1993] No. 052 to various localities.
The text is hereby printed and issued to you, please continue to put it
into practice.
Appendix I:
I. Measures for Recognizing the Application of Ordinary Value- Added
Tax payer
II. Table of Recognizing the Application of Ordinary Value-Added Tax
Payer
III. Recognition of the Special Seal and Stamp of "Ordinary
Value-Added Tax Payer" (omitted)

Appendix I:
Measures for Recognizing the Application of Ordinary Value-Added Tax
Payer
I. Ordinary value-added tax payer (hereinafter referred to as
ordinary tax payer) shall all follow these measures to perform procedures
for the recognition of ordinary tax payer with the tax competent
authorities at the location of his enterprise.
Ordinary tax payers whose general sub-branches are not in the same
county (city) shall apply for performing the procedures for recognition of
ordinary tax payer with the competent tax authorities at the locations of
their respective organizations.
II. Ordinary tax payers refer to the enterprise and units of an
enterprise nature (hereinafter referred to as enterprises) whose annual
sales amount: on which value-added tax shall be levied (hereinafter
referred to as annual taxable sales amount, including all taxable sales
amounts within a year of Gregorian calendar), exceeds the standard for
small-scale tax payers as stipulated by the Ministry of Finance.
The tax payers listed below do not belong to ordinary tax payers:
(1) Enterprises (hereinafter referred to as small- scale enterprises)
whose annual taxable sales volume does not exceed the standard of
small-scale tax payer;
(2) Individuals;
(3) Non-enterprise units;
(4) Enterprises not frequently have the taxable conduct related to
value-added tax.
III. A small-scale enterprise, which has an annual taxable sales
volume that does not exceed the standard and which has a sound accounting
system capable of accurately calculating and providing a tax amount on
sales items and a tax amount on purchase items, may apply for performing
the procedures for recognition of the ordinary tax payer.
When the tax payer's general sub-branch introduces unified
accounting, if the annual taxable sales volume of his general organization
exceeds the standard of a small-scale enterprise, but the annual taxable
sales volume of his branch does not exceed the standard of a small-scale
enterprise, then his branch may apply for performing the procedures for
recognition of ordinary tax payer. While performing the recognition
procedures, he shall provide the certificate (the photocopy of the
application recognition form of his general organization) showing that the
competent tax authorities in the location of his general organization has
approved its general organization as an ordinary tax payer.
Because value-added tax special vouchers are not to be issued for
goods old tax free, therefore, an enterprise which sells goods all tax
free shall not perform recognition procedures for ordinary tax payer.
IV. Ordinary tax payer who has been examined and approved as such may
calculate the taxable amount in accordance with the stipulations of
Article 4 of the Provisional Regulations on Value- Added Tax of the
People's Republic of China and may use the value- added tax special
vouchers.
For the tax payer who conforms with the conditions for ordinary tax
payer but who does not apply for performing the procedures for recognizing
ordinary tax payer, the taxable amount shall be calculated in accordance
with the value-added tax rate in relation to the sales volume, the tax
amount on the purchase items shall not be deducted, nor shall value-added
tax special vouchers be used.
V. Newly opened enterprises which conform with the conditions for
ordinary tax payers shall apply for performing the procedures for
recognizing ordinary tax payer while performing taxation registration. If
its estimated taxable sales volume exceeds the standard for a small-scale
enterprise, the tax authorities shall temporarily recognize it as ordinary
tax payer; after it opens for business, if the actual annual taxable sales
volume does not exceed the standard a small-scale tax payer, it shall file
another application for performing the procedures for recognition of
ordinary tax payers. An enterprise, which conforms with the conditions as
set in Clause 1 of Article 3 of these Measures, may continued to be
recognized as ordinary tax payer; if it does not conform with the
conditions set in Clause 1 of Article 3 of these Measures, it shall be
disqualified as an ordinary tax payer.
VI. If the annual taxable sales volume of a small-scale enterprise,
which has opened for business, exceeds the standard for a small-scale tax
payer, it shall apply for performing the procedures for recognizing
ordinary tax payer before the end of January in the following Year.
VII. An enterprise which applies for performing the procedures for
recognizing ordinary tax payer shall file an application report and
provide the following related certificates and materials;
(1) Business license;
(2) Related contracts, statutes and agreements;
(3) Bank account number certificates;
(4) Other related certificates and materials required to be provided
by tax authorities.
The contents of the certificates and materials listed in item 4 of
the above clause shall be determined by the provincial-level tax
authorities.
VIII. After initially examining and approving the application report
and related materials of the enterprise, the competent tax authorities
shall issue the Application Recognition Form of the Value-Added Tax Payer,
the enterprise shall accurately fill in the Application Recognition Form
of Ordinary Value-Added Tax Payer. The Application Recognition Form of
Ordinary Value-Added Tax Payer filled in and reported by the enterprise
shall be in duplicate. After examination and approval, one copy is handed
to the grass- roots tax organization, and the other copy shall be returned
to the enterprise for preservation.
The pattern of the Application Recognition Form of the Value- Added
Tax Payer shall be drawn up by the State Administration of Taxation.
IX. The examination and approval power over the recognition of
ordinary tax payer resides in the tax authorities at and above the county
level. With regard to the Application Recognition Form of Value-Added Tax
Payer filled in and reported by the enterprise, the tax authorities which
are responsible for examination and approval shall complete the
examination and approval within 30 days from the day of receipt. For those
who conform with the condition for ordinary tax payers, the special seal
acknowledged the Ordinary Value-Added Tax Payer shall be affixed on top of
the first page of the copy of the Tax Registration Certificate, which
shall be regarded as the certificate by which to obtain and purchase
value- added tax special vouchers.
The ink paste for the special seal recognizing Ordinary Value- Added
Tax Payer is set in a unified red color, the die shall be made by the
State Administration of Taxation.

Appendix II:
Table of Recognizing the Application of Ordinary Value-Added Tax
Payer
Applicant: (Seal) Application Time: Year____ Month____ Day____
-------------------------------------------------------------------
Address Telephone Postcode
-------------------------------------------------------------------
Business Scope
-------------------------------------------------------------------
Economic Nature Number of Employees
-------------------------------------------------------------------
Bank of Deposit Account Number
-------------------------------------------------------------------
19 Year's |Sales Volume of Goods Produced Sales Volume of
Material |Processed
(10000 yuan)|& Repaired Goods Wholesale & Retail Sales Volume
|Total Taxable Sales Volume Fixed Asset Scale
---------------|---------------------------------------------
Calculating |Number of Specialized Financial workers
Situation of |Category of Setup
Accounting & |Account Books Whether the
Finance |Purchase & Sales Tax
|Volume Can Be Accurately
|Calculated
---------------|---------------------------------------------------
Remarks |
---------------|----------------------------------------------------
Opinions of County-
Opinions of Grass-Roots
Tax (Seal) (District-) Level Tax
(Seal)
Departments
Departments
-------------------------------------------------------------------


河南省郑州市人民政府


郑州市人民政府关于印发《郑州市国有土地收购补偿办法(试行)》的通知
郑政〔2008〕19号 二○○八年六月五日

各县(市)、区人民政府,市人民政府各部门,各有关单位:
现将《郑州市国有土地收购补偿办法(试行)》印发给你们,请认真贯彻执行。


郑州市国有土地收购补偿办法(试行)
第一条　为加强土地市场管理,完善国有土地收购补偿制度,有效盘活国有土地资产,维护国家和原土地使用权人的合法权益,根据《国土资源部　财政部　中国人民银行关于<土地储备管理办法>的通知》(国土资发〔2007〕277号)和《郑州市土地储备实施办法》(市政府令第100号)等有关规定,结合我市实际,制定本办法。
第二条　本市市区(不含上街区)国有土地的收购补偿适用本办法。
因公共利益需要依法收回(购)的和旧城改造需要收购的国有土地,以及司法机关、仲裁机构依法裁决处置需要收购的国有划拨土地,其补偿办法按其他有关规定执行。
第三条　收购储备国有土地工作在市政府领导下,由市土地储备中心具体负责实施。
第四条　国有土地收购由市土地储备中心和原土地使用权人签订《国有土地收购合同》,收购合同包括以下主要内容:
(一)收购方和被收购方的基本情况、收购土地的位置、范围、面积、土地用途及地上建(构)筑物状况;
(二)土地补偿方式、补偿标准、支付期限;
(三)土地交付条件和交付期限;
(四)双方的权利和义务;
(五)违约责任;
(六)纠纷处理;
(七)其他有关事项。
第五条　国有土地收购实行货币补偿。补偿方式可以采用直接确定补偿价格买断或者按出让成交净价的一定比例补偿。
采用买断方式补偿的,其补偿可以按不超过被收购地块新规划用途评估价的一定比例确定,或者按收购地块登记用途的土地使用权评估价、地上具有合法产权的建(构)筑物的评估现值之和进行补偿。
第六条　国有划拨土地的收购补偿标准:
(一)收购地块原为非经营性用地,新规划用途为经营性用地的,收购补偿标准按不超过地块出让成交净价的55%确定,或者按不超过被收购地块新规划用途评估价的60%买断;新规划用途仍为非经营性用地的,收购补偿标准按不超过出让成交净价的60%确定,或者按不超过收购地块新规划用途评估价的70%买断。
(二)收购地块原为经营性用地,新规划用途仍为经营性用地的,收购补偿标准按不超过收购地块出让成交净价的65%确定;或者按不超过收购地块新规划用途评估价的75%买断。
第七条　国有出让(含作价入股、作价出资)土地的收购补偿标准:
(一)收购地块原为非经营性用地,新规划用途为经营性用地的,收购补偿标准按不超过地块出让成交净价的65%确定;或者按不超过收购地块新规划用途评估价的70%买断。
(二)收购地块原为经营性用地,新规划用途仍为经营性用地的,收购补偿标准按不超过出让成交净价的80%确定;或者按不超过收购地块新规划用途评估价的90%买断。
第八条　土地、房产评估应当委托具有相应资质的评估机构评估,评估机构按规定以招标方式确定。
国有划拨土地、国有出让(含作价入股、作价出资)土地的评估价,经评估机构评估后,由市财政、国资、国土资源、监察等部门和市土地储备中心集体会审予以确认。
第九条　收购补偿的土地面积以土地登记面积为准,无独立登记面积的以实际测量为准。收购补偿费包含对收购范围内土地及地上建筑物、构筑物和附着物的补偿,土地交付时,土地及地上建筑物、构筑物和附着物一并移交。
地上建筑物按照新规划用途可随土地整体出让的,土地补偿按照本办法规定进行,地上建筑物按评估现值另行补偿。
第十条　按出让成交净价的一定比例进行收购补偿的实行补偿封顶。土地出让成交净价高于基准2倍的,超出部分不参与按比例补偿。
第十一条　以挂牌方式公开出让的以出让起始价为基准,以招标和拍卖方式公开出让的以出让底价为基准。
起始价、底价由市土地行政主管部门根据土地评估结果和政府产业政策,结合市土地储备中心提出的出让建议价,集体决策,综合确定。
第十二条　收购地块范围内,新规划用途为公用设施用地和公共建筑用地的部分,收购时按原土地登记用途和使用权类型的评估价补偿。
第十三条　收购国有农用地,按土地登记用途和使用权类型的评估价补偿,地上建筑物、构筑物和附着物给予适当补偿。
收购时已依法办理农转用手续并缴清相关税费的,参照本办法第六条规定的补偿标准进行补偿。
第十四条　土地补偿费预付资金利息及收购、土地整理、出让等过程中发生的相关费用由原土地使用权人承担。但以买断方式收购补偿的,土地整理、出让等过程中发生的相关费用原土地使用权人不再承担。
第十五条　本办法所称出让成交净价,是指按国家、省有关政策规定从土地出让成交总价款扣除农业综合开发基金、省政府复垦基金、土地收益基金等项目后的余额。
地上建筑物随土地整体出让的,还应扣除建筑物评估现值。
第十六条　市属国有企业土地的收购应纳入政府土地储备计划,由市土地储备中心收购。土地收购补偿方案应当征求市国有资产监督管理委员会的意见,土地补偿费由市国有资产监督管理委员会监管使用。
第十七条　本办法自2008年7月1日起实施。各县(市)、上街区,郑东新区、郑州高新区、郑州经济开发区可参照执行。
附件: 郑州市国有土地收购补偿标准.
附　件

郑州市国有土地收购补偿标准




划
拨土地 (一)原为非经营性用地,新规划用途为经营性用地
方式一 按不超过地块出让成交净价的55%确定。
方式二 按不超过被收购地块新规划用途评估价的60%买断。
(二)原为非经营性用地,新规划用途仍为非经营性用地
方式一 按不超过地块出让成交净价的60%确定。
方式二 按不超过被收购地块新规划用途评估价的70%买断。
(三)原为经营性用地,新规划用途仍为经营性用地
方式一 按不超过地块出让成交净价的65%确定。
方式二 按不超过被收购地块新规划用途评估价的75%买断。

出让土地 (一)原为非经营性用地,新规划用途为经营性用地
方式一 按不超过地块出让成交净价的65%确定。
方式二 按不超过被收购地块新规划用途评估价的70%买断。
(二)原为经营性用地,新规划用途仍为经营性用地
方式一 按不超过地块出让成交净价的80%确定。
方式二 按不超过被收购地块新规划用途评估价的90%买断。
国有农用地 按土地登记用途的评估价进行补偿,地上具有合法产权的建筑物、构筑物和其他附着物可根据评估结果给予适当补偿。
已办理完农转用手续并缴清有关税费的,按照划拨土地的补偿标准进行补偿。



其
　他 采取按出让成交净价一定比例和按评估价一定比例买断方式进行补偿的,收购地块范围内,新规划用途为公用设施用地和公共建筑用地的部分,收购时按原土地用途、原土地使用权类型的评估价补偿。
按出让成交净价的一定比例进行收购补偿的实行补偿封顶。
国有土地收购补偿,也可按收购地块登记用途的土地使用权评估价、地上具有合法产权的建筑物、构筑物的评估现值之和进行补偿。
地上建筑物按照新规划用途可随土地整体出让的,土地补偿按照本办法规定进行补偿,地上建筑物按评估现值另行补偿。