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现将《增值税一般纳税人年审办法》印发,请各地国家税务局根据本地实际情况,尽快制定出具体的操作办法,把年审工作做好。第一条为严格增值税一般纳税人(以下简称一般纳税人)认定制度,加强对一般纳税人的纳税管理,维护增值税纳税秩序,特制定本办法。第二条一般纳税人资格年度审验(以下简称年审),是国家税务征收机关(以下简称税务机关)按年度实施的对一般纳税人资格审验,确认的一项制度。
Now “the annual taxpayers value-added tax approach,” issued, please local tax authorities around the actual situation in accordance with local conditions, as soon as possible to develop a specific method of operation, the annual review work well. Article 1 These Measures are specially formulated for the system of accreditation of the general taxpayers of value-added tax (hereinafter referred to as general taxpayers), strengthening the taxpaying management of ordinary taxpayers and maintaining the VAT payment order. Article 2 The annual general taxpayer qualification examination (hereinafter referred to as annual review) is a system of examination and verification of the qualification of general taxpayers annually implemented by the State Taxation Administration (hereinafter referred to as the tax authority).