Hello: According to the "Announcement of the State Administration of Taxation on matters related to the qualification determination of general taxpayers of value-added tax in the pilot program of replacing business tax with value-added tax in eight provinces and cities including Beijing" (State Administration of Taxation Announcement No. 38, 2012) stipulates that after the implementation of the pilot program for replacing business tax with value-added tax, pilot taxpayers should apply for the qualification determination of general taxpayers of value-added tax in accordance with State Administration of Taxation Order No. 22 and its relevant procedures. In addition, according to the "Administrative Measures for the Qualification Recognition of General Value-Added Taxpayers" (State Administration of Taxation Order No. 22), annual taxable sales do not exceed the standards for small-scale taxpayers stipulated by the Ministry of Finance and the State Administration of Taxation, as well as for newly opened businesses. Taxpayers may apply to the competent tax authorities for recognition of general taxpayer qualifications. For taxpayers who apply and meet the following conditions at the same time, the competent tax authorities shall apply for general taxpayer qualification certification: (1) Have a fixed production and business location; (2) Be able to set up account books in accordance with the unified national accounting system. Legal and valid voucher accounting can provide accurate tax information. Therefore, if the small-scale taxpayers who meet the above conditions for converting business tax to VAT can apply to the competent tax authorities to be recognized as general taxpayers of VAT. For specific tax collection and administration issues, please contact the competent tax authorities for further consultation.

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