General taxpayers can be divided into production suppliers (factories, enterprises, companies) or intermediate wholesalers or retailers, but they must meet the following standards:
Taxpayers engaged in the production of goods or providing taxable services, or mainly engaged in the wholesale and retail of goods (50% standard applies) have an annual taxable sales of 500,000 yuan. Taxpayers engaged in the wholesale or retail of goods have an annual taxable sales of 800,000 yuan.
3. General taxpayers and small-scale taxpayers have different tax methods and different tax rates. General taxpayers generally use audit collection, and small-scale taxpayers use approved collection.
4. General taxpayers should pay output tax (i.e. sales of goods or value-added tax services, sales × tax rate, tax rate is 17% or 13%)- input tax (i.e. purchasing goods or value-added tax services and obtaining special vouchers such as special VAT invoices, according to the tax amount contained in the vouchers? That is, the supplier's output tax).
Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.
Article 15 Enterprises, branches engaged in production and business operations, individual industrial and commercial households and institutions engaged in production and business operations (hereinafter referred to as taxpayers engaged in production and business operations) established by enterprises in other places and different places shall, within 30 days from the date of obtaining business licenses, report to the tax authorities for tax registration with relevant documents. The tax authorities shall register the declaration on the day it is received and issue a tax registration certificate.
The administrative department for industry and commerce shall regularly notify the tax authorities of the registration and issuance of business licenses.
The scope and methods for taxpayers other than those specified in the first paragraph of this article to register tax and withholding agents to register tax withholding shall be stipulated by the State Council.
Article 17 Taxpayers engaged in production and business operations shall, in accordance with the relevant provisions of the state, open basic account and other deposit accounts in banks or other financial institutions with tax registration certificates, and declare all their account numbers to the tax authorities. Banks and other financial institutions shall register the tax registration certificate number on the account of taxpayers engaged in production and operation, and register the account number of taxpayers engaged in production and operation on the tax registration certificate.
When the tax authorities inquire about the account opening of taxpayers engaged in production and business operations according to law, the relevant banks and other financial institutions shall provide assistance.