Article 1 In order to manage the registration of general VAT taxpayers (hereinafter referred to as general taxpayers), these Measures are formulated in accordance with the relevant provisions of the Provisional Regulations of People's Republic of China (PRC) Municipality on VAT and its detailed rules for implementation.
Article 2 VAT taxpayers (hereinafter referred to as taxpayers) whose annual taxable sales exceed the standards for small-scale taxpayers stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China (hereinafter referred to as the prescribed standards) shall, in addition to complying with the provisions of Article 4 of these Measures, register with the competent tax authorities as general taxpayers.
The term "annual taxable sales" as mentioned in these Measures refers to the value-added tax sales accumulated by taxpayers during the continuous operation period of no more than 12 months or four quarters, including tax declaration sales, check-up sales and tax assessment adjustment sales.
If there are deductions for taxpayers' sales of labor services, intangible assets or real estate (hereinafter referred to as "taxable activities"), the annual taxable sales of taxable activities shall be calculated according to the sales before deduction. The sales of intangible assets and real estate accidentally transferred by taxpayers are not included in the taxable sales in the taxable year.
Article 3 A taxpayer whose annual taxable income does not exceed the prescribed standards, whose accounting is sound and who can provide accurate tax payment information may register as a general taxpayer with the competent tax authorities.
The term "sound accounting" as mentioned in these Measures refers to the ability to set up account books in accordance with the unified national accounting system and conduct accounting according to legal and valid vouchers.
Article 4 The following taxpayers shall not be registered as general taxpayers:
(a) in accordance with the provisions of the policy, choose to pay taxes by small-scale taxpayers;
(2) Other individuals whose annual taxable sales exceed the prescribed standards.
Article 5 Taxpayers shall go through the registration procedures for general taxpayers with the competent tax authorities where their institutions are located.
Article 6 The procedures for taxpayers to register general taxpayers are as follows:
(1) Taxpayers shall fill in the Registration Form for General VAT Taxpayers (Annex 1) to the competent tax authorities, truthfully fill in the information such as fixed production and business premises, and provide tax registration certificates;
(2) If the contents declared by taxpayers are consistent with the tax registration information, the competent tax authorities shall register on the spot;
(3) If the contents reported by the taxpayer are inconsistent with the tax registration information, or do not meet the requirements for filling in the column, the tax authorities shall inform the taxpayer of the contents that need to be corrected on the spot.
Article 7 A taxpayer whose annual taxable sales exceed the prescribed standards shall submit a written explanation to the competent tax authorities (Annex 2) if it meets the provisions of Item 1 of Article 4 of these Measures.