An enterprise that has gone through the tax registration and the annual sales of VAT payable reaches the following standards shall apply to the competent national tax authorities for the identification of general VAT taxpayers.
(1) taxpayers who are engaged in the production of goods or provide processing, repair and replacement (hereinafter referred to as taxable services), and taxpayers who are mainly engaged in the production of goods or provide taxable services and concurrently engage in the wholesale or retail of goods, with annual taxable sales of more than1000000 yuan;
(2) Taxpayers engaged in the wholesale or retail of goods have an annual taxable sales of more than1800,000 yuan.
Legal basis: Article 2 of the Individual Income Tax Law of the People's Republic of China, individual income tax shall be paid for the following personal income:
(1) Income from wages and salaries;
(2) Income from remuneration for labor services;
(3) Income from remuneration;
(4) Income from royalties;
(5) Operating income;
(6) Income from interest, dividends and bonuses;
(7) Income from property lease;
(8) Income from property transfer;
(9) Accidental income.
Individual income tax shall be calculated on a consolidated basis according to the tax year when individual residents obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income); Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly basis or by sub-item. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.