2. Fill in the form. Basic information column: the effective date of registration as a general taxpayer, automatically brought out. Select taxpayers whose operating period exceeds (inclusive) 12 months or 4 quarters or whose operating period is less than 12 months or 4 quarters to fill in.
3. After completing the form, click Save-Confirm-Submit.
4. It can be approved by the tax bureau.
Small-scale changes in the offline change process of ordinary taxpayers
Small-scale to ordinary taxpayers need to follow the following specific operating procedures:
(1) The taxpayer shall submit written application materials. To be a general taxpayer on a small scale, you need to submit written application materials to the local tax authorities first. In this step, the applicant needs to prepare all kinds of application materials first, and then fill in the application form as required.
(2) The tax authorities check the application materials. In this link, the tax department will conduct a specific review of the application materials submitted by the applicant for small-scale transfer to general taxpayers. If the materials are submitted correctly and filled in correctly, they will pass the audit smoothly.
(3) The tax authorities conduct on-site inspections and issue inspection reports.
(4) It shall be determined by the tax authorities. If the above links are properly operated, small-scale taxpayers will pass the audit smoothly. Small-scale taxpayers have the qualifications of ordinary taxpayers.
Legal basis:
Provisional Regulations of People's Republic of China (PRC) Municipality on Value-added Tax
Eleventh small-scale taxpayers taxable sales behavior, the implementation of a simple method to calculate the tax payable according to the sales volume and the collection rate, and shall not be deducted from the input tax. Calculation formula of tax payable: tax payable = sales volume x collection rate. The standards for small-scale taxpayers shall be stipulated by the competent departments of finance and taxation of the State Council.
Twelfth small-scale taxpayers value-added tax collection rate of 3%, unless otherwise stipulated in the State Council.
Article 13 Taxpayers other than small-scale taxpayers shall register with the competent tax authorities. The specific measures for registration shall be formulated by the competent tax authorities of the State Council. Small-scale taxpayers with sound accounting and accurate tax payment information may register with the competent tax authorities. For non-small-scale taxpayers, the tax payable shall be calculated in accordance with the relevant provisions of these regulations.