How many taxpayers are there?
1. General taxpayers are small-scale taxpayers with annual VAT sales exceeding the standards set by the Ministry of Finance, sound accounting and accurate tax information. In the case of general taxpayers, the annual sales income of industrial enterprises exceeds 500,000; The annual sales income of commercial enterprises exceeds 800,000;
2. The annual value-added tax sales of small-scale taxpayers are lower than the standards set by the Ministry of Finance, and the accounting is not perfect, so it is impossible to provide accurate tax information. In the case of small-scale taxpayers, the annual sales income of industrial enterprises does not exceed 500 thousand; The annual sales income of commercial enterprises shall not exceed 800,000.
Legal basis: Article 52 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection.
If the taxpayer or withholding agent fails to pay or underpays the tax due to the responsibility of the tax authorities, the tax authorities may require the taxpayer or withholding agent to pay back the tax within three years, but no late payment fee will be charged.
If a taxpayer or withholding agent fails to pay or underpays the tax due to miscalculation and other reasons, the tax authorities may recover the tax and overdue fine within three years; Under special circumstances, the recruitment period can be extended to five years.
For tax evasion, tax refusal or tax fraud, the tax authorities shall recover the unpaid or underpaid taxes, late payment fees or tax fraud, and shall not be limited by the time limit specified in the preceding paragraph.