为打击和防范虚开发票和骗抵税款的犯罪活动,近日,国家税务总局发布《关于加强新办商贸企业增值税征收管理有关问题的紧急通知》,决定自8月1日起,对新办商贸企业一般纳税人的认定实施新的管理办法,以规范对商贸企业的征管。新办法规定新办小型商贸企业必须自税务登记之日起,一年内实际销售额达到180万元,方可申请一般纳税人资格认定。企业提出申请后,税务机关对企业申报材料以及实际经营、申报缴税情况进行审核评估,确认无误后方可认定为一般纳税人,并相继实行纳税辅导期管理制度,辅导期结束后,经主管税务机关审核同意可转为正式一般纳税人。其中,对设有固定经营场所和 Recently, the State Administration of Taxation issued the “Emergency Notice on Issues Related to Strengthening the Collection and Administration of Value-added Taxes on Newly-Operated Business Enterprises”. It decided that since August 1, it has decided to revoke the new Do business enterprises generally taxpayers that the implementation of the new management measures to regulate the collection and management of business enterprises. The new approach stipulates that new small business enterprises must start from the tax registration date, the actual sales within one year reached 1.8 million yuan before they can apply for the general taxpayer qualification. After the application is filed by the enterprise, the tax authorities shall examine and verify the materials submitted by the enterprise as well as the actual operation, tax declaration and assessment, and confirm the situation as an ordinary taxpayer before confirming the taxpayer’s success and implement the management system of the tax guidance period successively. After the period of the counseling is completed, Authorities may approve the transfer to the formal general taxpayer. Among them, there is a fixed business premises and