Interpretation of "State Administration of Taxation on registration for the general taxpayer or taxpayer tax deductible items advancing

Interpretation of "State Administration of Taxation on registration for the general taxpayer or taxpayer tax deductible items advancing issues Proclamation"

Newly established companies from tax registration, to the start of production and management, often after a certain period of preparation, for infrastructure construction, and the purchase of office equipment, establishment prepare accounts, recruitment, links into the sales channels. In the meantime, companies will obtain a certain amount of VAT credit vouchers. In some cases, enterprises during the preparation failed to identify the general taxpayer, the presence of small-scale taxpayers state tax authorities in a period of collection and management system, resulting in its VAT credit document made the case at the time of input tax deduction to obstacles. To effectively solve this problem, the State Administration of Taxation issued by the "State Administration of Taxation on registration for the general taxpayer or taxpayer bulletin advance tax deductible item problem."
This announcement is scope for some time, although small-scale taxpayer status, but in the meantime did not conduct production operations achieved revenue and has not paid VAT in accordance with a simple method of taxpayers.
"Without a production operating income, and not in accordance with the sales tax rate to calculate the tax payable on summary report and pay VAT," referring to the taxpayer in accordance with the provisions of the accounting system and tax law, real and accurate accounting records of operations referred to in this announcement As a result, formed by concealing income "without a production operating income, and not in accordance with the sales tax rate to calculate the tax payable on summary report and pay the VAT", are excluded from the provisions of this announcement.