According to the regulations, if the annual taxable sales of small-scale taxpayers exceed the provisions of the state, they should apply to the competent tax authorities for general taxpayer qualification. The process of transferring small-scale taxpayers to ordinary taxpayers is as follows:

1, the taxpayer submits written application materials to the tax authorities;

2, the tax authorities to review the submitted materials;

3, the tax authorities to conduct on-site inspection, and issue an inspection report;

4, the tax authorities identified. If the submitted materials and on-site inspection are correct, small-scale taxpayers can be converted into ordinary taxpayers.

legal ground

"Provisional Regulations on Value-added Tax in People's Republic of China (PRC)" Article 12 The collection rate of value-added tax for small-scale taxpayers is 3%, unless otherwise stipulated by the State Council.

"Provisional Regulations on Value-added Tax in People's Republic of China (PRC)" Article 11 Where a small-scale taxpayer conducts taxable sales, it shall simply calculate the tax payable according to the sales volume and the collection rate, and shall not deduct the input tax. Calculation formula of tax payable:

Taxable amount = sales * collection rate

The standards for small-scale taxpayers shall be stipulated by the competent departments of finance and taxation of the State Council. Article 19 Time of occurrence of VAT tax obligation:

(1) The taxable sales occurred on the day when the sales money was received or the evidence for claiming the sales money was obtained; If the invoice is issued first, it is the day of invoice issuance.

(2) the date of customs declaration and import of the imported goods.

The time when the VAT withholding obligation occurs is the day when the taxpayer's VAT payment obligation occurs. Article 13 Taxpayers other than small-scale taxpayers shall register with the competent tax authorities. The specific measures for registration shall be formulated by the competent tax authorities of the State Council.

Small-scale taxpayers with sound accounting and accurate tax payment information may register with the competent tax authorities. For non-small-scale taxpayers, the tax payable shall be calculated in accordance with the relevant provisions of these regulations.

Article 13 Taxpayers other than small-scale taxpayers shall register with the competent tax authorities. The specific measures for registration shall be formulated by the competent tax authorities of the State Council. Small-scale taxpayers with sound accounting and accurate tax payment information may register with the competent tax authorities. For non-small-scale taxpayers, the tax payable shall be calculated in accordance with the relevant provisions of these regulations.