Article 1. In order to carry out the registration management of general taxpayers of value-added tax (hereinafter referred to as "general taxpayers"), in accordance with the relevant provisions of the "Interim Regulations of the People's Republic of China on Value-Added Tax" and its implementation rules , formulate these measures. Article 2 If a value-added tax taxpayer (hereinafter referred to as the "taxpayer") whose annual taxable sales exceeds the standards for small-scale taxpayers stipulated by the Ministry of Finance and the State Administration of Taxation (hereinafter referred to as the "prescribed standards"), the taxpayer shall Except as provided in Article 1, general taxpayer registration shall be carried out with the competent tax authorities.

The term "annual taxable sales" as mentioned in these Measures refers to the taxpayer's cumulative value-added taxable sales during an operating period of no more than 12 consecutive months or four quarters, including tax declaration sales, audit sales Check sales volume and adjust sales volume for tax assessment.

For taxpayers who have deduction items for selling services, intangible assets or real estate (hereinafter referred to as "taxable activities"), the annual taxable sales of their taxable activities shall be calculated based on the sales before deductions. The taxpayer's occasional sales of intangible assets and transfer of real estate will not be included in the annual taxable sales of taxable activities. Article 3 Taxpayers whose annual taxable sales do not exceed the prescribed standards, who have sound accounting and are able to provide accurate tax information may apply for general taxpayer registration with the competent tax authorities.

The term “sound accounting” as mentioned in these Measures refers to the ability to set up account books in accordance with the unified national accounting system and conduct accounting based on legal and valid vouchers. Article 4 The following taxpayers are not required to register as general taxpayers:

(1) According to policy regulations, choose to pay taxes as small-scale taxpayers;

(2) Annual taxable sales Other individuals whose amount exceeds the prescribed standards. Article 5 Taxpayers shall go through the general taxpayer registration procedures with the competent tax authorities where their institutions are located. Article 6 The procedures for taxpayers to register as general taxpayers are as follows:

(1) The taxpayer shall fill in the "VAT General Taxpayer Registration Form" (Annex 1) to the competent tax authority and truthfully fill in the fixed production and operation Location and other information, and provide tax registration certificates;

(2) If the content reported by the taxpayer is consistent with the tax registration information, the competent tax authority will register it on the spot;

(3) The taxpayer should fill in the report If the content is inconsistent with the tax registration information, or does not meet the filling requirements, the tax authorities shall notify the taxpayer on the spot of the content that needs to be supplemented and corrected. Article 7 If a taxpayer whose annual taxable sales exceeds the prescribed standards meets the provisions of Paragraph 1 of Article 4 of these Measures, he shall submit a written explanation (Annex 2) to the competent tax authority. Article 8 The taxpayer shall handle relevant procedures in accordance with the provisions of Article 6 or 7 of these Measures within 15 days after the end of the reporting period in the month (or quarter) in which the annual taxable sales exceed the prescribed standards; if the taxpayer fails to handle the relevant procedures within the prescribed time limit, , the competent tax authority shall prepare a "Notice on Tax Matters" within 5 days after the end of the prescribed time limit, informing taxpayers that they should handle relevant procedures with the competent tax authority within 5 days; if they still do not handle it within the time limit, the value-added tax will be calculated based on sales volume from the next month. The tax rate is used to calculate the tax payable, and input tax cannot be deducted until the taxpayer completes the relevant procedures. Article 9 Taxpayers shall calculate the amount of tax payable in accordance with the general tax calculation method of value-added tax from the date when they become general taxpayers, and may receive special value-added tax invoices in accordance with regulations, unless otherwise provided by the Ministry of Finance and the State Administration of Taxation.

The effective date referred to in these Measures refers to the 1st of the month in which the taxpayer registers or the 1st of the following month, which shall be chosen by the taxpayer when going through the registration procedures. Article 10 After a taxpayer is registered as a general taxpayer, he shall not be converted into a small-scale taxpayer, unless otherwise provided by the State Administration of Taxation. Article 11 The competent tax authorities shall strengthen the management of tax risks. For general taxpayers with low tax compliance, the competent tax authorities may implement tax counseling period management, and specific measures will be formulated separately by the State Administration of Taxation. Article 12 These Measures will come into effect on February 1, 2018, and the "Measures for the Administration of the Qualification Recognition of General Value-Added Taxpayers" (published by the State Administration of Taxation Order No. 22) will be abolished at the same time.

Attachment 1

VAT General Taxpayer Registration Form

Taxpayer Name Social Credit Code (Taxpayer Identification Number) Legal Representative (Responsible Person, Owner ) Certificate name and number Contact number Financial person in charge Certificate name and number Contact number Tax handler Certificate name and number Contact number Tax registration date Production and business address Registered address Taxpayer category: Enterprise □ Non-enterprise unit □ Individual industrial and commercial household □ Other □ Main business categories: Industry □ Commerce □ Service industry □ Others □ Sound accounting: Yes □ Effective date for general taxpayers: 1st of the month □ 1st of the following month □ Taxpayer (agent) commitment: Sound accounting and able to provide Accurate tax information, the above contents are true, reliable and complete. If there is any falsehood, we are willing to bear relevant legal responsibilities.

Person in charge: Legal representative: Agent: (Signature and seal) The tax authority shall fill in the acceptance status of the tax authority for the following year, month and day. Acceptor: Acceptance tax authority (seal) Year, month and day

Instructions for filling in the form: 1. This form must be filled out truthfully by the taxpayer.

2. The relevant columns of the "Document Name and Number" in the table should be filled in based on the valid identity documents and numbers of the taxpayer's legal representative, financial person in charge, and tax handler's resident ID card, passport, etc.

3. The "Effective Date for General Taxpayers" in the table should be checked by the taxpayers themselves.

4. This form is made in duplicate, with one copy each kept by the competent tax authority and taxpayer.

Attachment 2

Instructions on choosing to pay tax as a small-scale taxpayer

Taxpayer name social credit code (taxpayer identification number) no more than 12 consecutive Cumulative taxable sales of goods and services during the operating period of three months or four quarters: Year to Month*** Yuan. Taxable behavior: year month to year month*** yuan. Description of the situation: The taxpayer (agent) promises: The above contents are true, reliable and complete. If there is any falsehood, we are willing to bear relevant legal responsibilities. Person in charge: Legal representative: Agent: (Signature and seal) The tax authority shall fill in the acceptance status of the tax authority for the following year, month and day. Acceptor: Acceptance tax authority (seal) Year, month and day

Instructions for filling in the form: 1. The "Situation Description" column shall be filled in by the taxpayer and shall comply with the provisions of the Ministry of Finance and the State Administration of Taxation and the specific circumstances and reasons for choosing to be taxed as a small-scale taxpayer.

2. This form is made in duplicate, with the competent tax authority and taxpayer each retaining one copy.