The history of tax exemption filing, has the VAT exemption filing registration been cancelled

1. Has the VAT exemption filing and registration been cancelled?

1. The VAT exemption filing registration has not been cancelled. Tax registration is a statutory system for the tax authorities to register and manage the production and business activities of taxpayers in accordance with regulations, and it is also a legal procedure for taxpayers to fulfill their tax obligations in accordance with the law. Tax registration is the starting point for the entire tax collection administration.

The types of tax registration include business registration, change registration, suspension of business, resumption of business, cancellation of registration, registration of inspection of business operations, registration of taxpayers' taxes, registration of withholding tax, etc.

2. Legal basis: Article 15 of the Law of the People's Republic of China on the Administration of Tax Collection.

Enterprises, branches and places engaged in production and business operations established by enterprises in other places, individual industrial and commercial households and public institutions engaged in production and business operations (hereinafter referred to as taxpayers engaged in production and business operations) shall, within 30 days from the date of obtaining the business license, apply to the tax authorities for tax registration with the relevant certificates. The tax authorities shall register and issue the tax registration certificate on the day of receipt of the declaration.

The administrative organs for industry and commerce shall regularly report to the tax authorities the status of registration and issuance of business licenses.

The scope and methods for tax registration by taxpayers other than those provided for in the first paragraph of this Article and withholding tax registration by withholding agents shall be prescribed by ***.

2. What materials need to be submitted for tax exemption filing.

1. Filing Form for Tax Exemption of Cross-border Taxable Services;

2. Original and copy of cross-border service contract;

3. To provide cross-border services to overseas units, the supporting materials of the location of the service recipient institution shall be submitted;

4. Other materials required by the State Taxation Bureau of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan.

1. Units and individual Chanhui industrial and commercial households are subject to the VAT reduction and exemption policy.

2. When filing VAT tax returns, you can enjoy the corresponding tax reduction and exemption columns in the declaration form according to the regulations.

3. The relevant policies stipulate that the proof materials for the imperial attack are missing and left in the town for future reference.

1. Fill in the tax crack lead resistance registration form in duplicate. 2. The original and a copy of the industrial and commercial business license (copy), other practice certificates or approvals. 3. The original and a copy of the capital verification report of the legal person enterprise (not required for individual industrial and commercial households).

4. The original and a copy of the relevant contract, the articles of association and the agreement (not required for individual industrial and commercial households). 5. List of legal representatives and board members (not required for individual industrial and commercial households). 6. The original and a copy of the ID card, pass, home return permit, passport or other legal documents proving the identity of the individual owner, the legal representative or the person in charge of the unit, and three recent one-inch color ** with a headless front.

Article 12 of the Measures for the Administration of Tax Registration shall truthfully fill in the tax registration form when applying for tax registration. The main contents of the tax registration form include: (1) The name of the unit, the name of the legal representative or the owner, and the number of its resident identity card, passport or other legal documents; (2) Domicile and place of business; (3) the type of registration; (4) Accounting methods; (E) the mode of production and operation; (6) Scope of production and business; 7) Registered capital (capital) and total investment; (8) the period of production and operation; (9) The person in charge of finance, contact**; (10) Other relevant rectification matters determined by the State Administration of Taxation.