According to the provisions of Article 3 of the Measures for the Administration of the Qualification of General VAT Taxpayers (hereinafter referred to as Taxpayers), if the annual taxable sales exceed the standards of 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, in addition to meeting the provisions of Article 5 of these Measures, it shall apply to the competent tax authorities for the qualification of general taxpayers.

Small-scale taxpayers who meet the criteria for the identification of general taxpayers and have not applied for conversion to general taxpayers may not transfer in at present, but they may not enjoy the policy of tax increase and deduction of input tax, and may not use special VAT invoices. VAT is calculated and levied according to the VAT rate of 17%.

If you don't apply, the tax bureau will definitely check you out. You have to pay taxes at the rate of 17%, and you can't enjoy the policy of deducting input tax. Therefore, it is better to apply for general taxpayers according to the notice of the tax bureau, handle the accounts well, and enjoy the input tax deduction policy to reduce losses.