1. VAT taxpayers whose annual taxable sales exceed the standards set by small-scale taxpayers shall, unless otherwise stipulated, apply to the competent tax authorities for general taxpayer qualification registration. Taxpayers whose annual taxable sales do not exceed the standards set by small-scale taxpayers and newly-started enterprises may apply to the competent tax authorities for general taxpayer qualification registration.

If the sales are not up to standard, you can also apply for general taxpayer qualification registration.

2. If the annual taxable sales of VAT taxpayers exceed the prescribed standards, they shall go through the registration procedures for general taxpayers with the competent tax authorities within 20 working days after the end of the reporting period, in addition to choosing small-scale taxpayers to pay taxes in accordance with relevant regulations; If it is not handled within the prescribed time limit, the competent tax authority shall make a Notice of Tax Matters within 10 working days after the end of the prescribed time limit, and inform the taxpayer to go through the registration formalities with the competent tax authority within 10 working days.

3. Unless otherwise stipulated in State Taxation Administration of The People's Republic of China, once registered, general taxpayers shall not be converted into small-scale taxpayers.

4. The competent tax authorities may, within a certain period of time, manage the tax counseling period for the following general taxpayers:

(1) A small commercial wholesale enterprise newly registered as a general taxpayer according to regulations-the management period of the tutorial period is 3 months.

(2) Other general taxpayers stipulated by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC)-the management period of the counseling period is 6 months.

legal ground

Article 9 of the Individual Income Tax Law of People's Republic of China (PRC) takes the income as the taxpayer and the unit or individual that pays the income as the withholding agent.

If the taxpayer has a China citizenship number, the China citizenship number shall be the taxpayer identification number; If a taxpayer does not have a China citizenship number, the tax authorities shall issue a taxpayer identification number. When a withholding agent withholds tax, the taxpayer shall provide the withholding agent with the taxpayer identification number.