What does the tax certificate mean
An enterprise, group or individual will have a tax payment certificate after paying taxes. This is a standard document, different from a tax payment certificate. How to understand the tax certificate?
Introduction to Tax Payment Certificate
The tax payment certificate refers to the certificate that can be used to prove that the taxpayer has the qualification of a general VAT taxpayer. The VAT General Taxpayer Qualification Registration Form returned to the taxpayer after verification by the competent tax authority is the taxpayer certificate.
If the annual taxable sales volume of a VAT taxpayer exceeds the standard for small-scale taxpayers prescribed by the Ministry of Finance and the State Administration of Taxation, it shall apply to the competent tax authority for recognition of the qualification of a general taxpayer.
Tax payment refers to the implementation process of the taxpayers in the tax revenue, which is to pay a part of the collective or individual income to the state at a certain rate according to the provisions of various national tax laws.
Difference between tax payment certificate and tax payment certificate
1. Different types of taxes
According to the provisions of the Detailed Rules for the Implementation of the Tax Administration Law, the types of tax payment certificates include various tax payment certificates, payment certificates, stamp receipts and other tax payment certificates.
Common tax payment certificates include individual income tax payment certificate, overseas company enterprise income tax payment certificate, vehicle and vessel purchase tax payment certificate, deed tax payment certificate, etc.
The types of tax payment certificates include value-added tax, consumption tax, resource tax, enterprise income tax, individual income tax, property tax, urban maintenance and construction tax, stamp tax, vehicle and ship use tax, urban land use tax, land value-added tax, ship tonnage tax, farmland occupation tax, vehicle purchase tax, customs duty, deed tax, tobacco tax.
2. Different levels of specificity
The tax payment certificate records the supplement to the taxpayer's personal tax payment, including the amount of income declared each time by the taxpayer, the amount of tax paid, the tax period, the collection authority and the warehousing time of the tax, and other information, so that people can clearly understand the taxpayer's tax payment.
The tax payment certificate did not list the detailed records in detail.
3. Focus on different directions
The tax payment certificate pays more attention to the integrity of tax links, representing the completion of tax matters.
The tax payment certificate can only explain the tax payment process of tax matters, and does not highlight the closing loop of the overall tax, highlighting the results of tax payment.
4. Different issuing departments
The tax payment certificate shall be issued by the industrial and commercial department, while the tax payment certificate shall be issued by the tax department.