Can a branch apply to be a general taxpayer?，How to apply?

Can a branch apply to be a general taxpayer?，How to apply? Open a branch，Opening chain stores seems to have become a way for companies to expand their business，When every company starts, they talk about how many stores or branches we want to open in the future.，So if I open a branch, can I apply for general taxpayer?

my country's "Measures for Application for Recognition of General Value-Added Tax Taxpayers" stipulates：A general taxpayer whose head office is not in the same county(city)of，Applicants should apply to the competent tax authorities where their institutions are located to go through the general taxpayer recognition procedures.。

Taxpayer head offices generally implement unified accounting，Its head office is a general taxpayer，Branches can apply for general taxpayer recognition procedures with the competent national tax authority where the branch is located by presenting the certificate of qualification of the head office as a general taxpayer and other identification materials.。

For example, if the taxpayer’s head office and branch offices conduct unified accounting,，Its head office is already a general taxpayer，As long as the branch is an enterprise other than a commercial enterprise，Regardless of sales size，All can apply to be general taxpayers。 Branches can apply for general taxpayer。

The following is the required information：

1. General taxpayer identification application report;
2. "VAT General Taxpayer Application Recognition Form"(triplicate);
3. Original and photocopy of business license;
4. Original and photocopy of tax registration certificate or registered tax registration certificate;
5. Original and copy of capital verification report;
6. Bank account opening license、Original and copy of organization code certificate;
7. Legal representative(person in charge)ID card、Household register、The original and copy of the household registration certificate issued by the public security authority of the place of household registration、Two one-inch photos(Recently exempted from crown)，In special circumstances, a notarized guarantee should also be provided(Provided by business units);
8. Accountant、Invoice manager(tax clerk)accounting certificate、ID card、Original and copy of accounting computerization training certificate and two one-inch photos of each person(Recently exempted from crown);Accounting certificate(The employer and applicant must be the same)
9. Articles of incorporation and business activities of taxpayers、lease contract(Office space、Facade room、storehouse、Factory building)、Agreement and other information，If the property rights of the rented house are personal，Originals and copies of property rights certificates and other documents should also be provided;
10. Branches apply for recognition of general taxpayer qualifications，You should also provide proof that the Internal Revenue Service where the head office is located has approved its head office as a general taxpayer.("VAT General Taxpayer Application Recognition Form" from the head office、annual review form)、Originals and copies of approval documents for establishing a branch and board resolutions and other materials;
11. Original and copy of the company’s purchase and sale contract;
12. Bank statement or proof of funds;
13. financial system;
14. Competent tax authority

Require

Other documents provided。

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