一、商业企业一般纳税人认定条件 (一)商业企业年应征增值税销售额在180万元以上; (二)银行开立结算账户; (三)在工商行政管理部门办理了企业法人(营业)执照,有固定的生产经营场所; (四)办理了税务登记,并取得税务登记证; (五)有专门从事财会工作的人员,专门从事财会工作的人员应有财政部门核发的会计证或具备会计员 First, the general conditions for the determination of commercial enterprises taxpayers (A) commercial enterprises in the VAT sales of 180 million yuan or more; (B) the bank opened a settlement account; (C) in the business administration department for corporate juridical (business) (4) to handle the tax registration and obtain the tax registration certificate; (5) to have a special accounting and accounting staff, those who specialize in accounting work should have the accounting department issued by the financial department or have accountant