The tax law has direct provisions on the identification standards of general taxpayers, mainly the scale and accounting degree, which are usually called quantitative standards and qualitative standards. The details are as follows:
First, the scale standard:
1. Taxpayers engaged in the production of goods or providing taxable services, or mainly engaged in the wholesale and retail of goods (50% standard applies) are general taxpayers with annual taxable sales of more than 500,000 yuan;
2. Taxpayers engaged in the wholesale or retail of goods with annual taxable sales of more than 800,000 yuan are general taxpayers;
3. Annual sales standard of taxable services
The annual sales standard of taxable services is 5 million yuan (excluding tax sales), and more than 5 million yuan is a general taxpayer;
The annual sales of taxable services refers to the cumulative value-added tax sales of transportation and modern service industries provided by taxpayers within a continuous operating period of no more than 12 months, including tax-free sales and tax-reduced sales.
Two. On the standard of taxpayer's nature and accounting degree;
1. Other individuals (natural persons) whose annual taxable sales exceed the standard of small-scale taxpayers shall pay taxes according to small-scale taxpayers; Non-enterprise units and enterprises with infrequent taxable activities can choose whether to pay taxes according to small-scale taxpayers.
2. Taxpayers whose annual taxable sales do not exceed the standard, newly start business, have fixed business premises, sound accounting and can accurately provide output tax and input tax can be identified as general taxpayers.
It can be seen from the above that not all taxpayers who exceed the annual taxable sales standard can be converted into ordinary taxpayers, and not all taxpayers whose annual taxable sales are not up to standard can not be converted into ordinary taxpayers.