1. Apply for conversion: First, you need to submit a conversion application to the local tax authorities and prepare relevant documents, such as business license and taxpayer identification number.

2. Material preparation: sort out the required materials and collect relevant certification materials from various tax authorities for application for conversion.

3. Tax audit: The tax authorities audit the application materials for conversion and issue audit opinions. Once approved, the tax authorities will issue a notice approving the conversion to confirm the decision of the conversion.

4. Tax transfer: After receiving the approval notice of tax transfer, the enterprise can pay taxes in the form of small-scale taxpayers from the next month.

5. Declaration and certification: the enterprise needs to declare itself, and verify the conversion with the tax authorities to complete the last change registration.

What is a general taxpayer?

General taxpayers refer to taxpayers whose annual taxable sales of value-added tax (hereinafter referred to as annual taxable sales, including all taxable sales in the Gregorian calendar year) exceed the standard of small-scale taxpayers stipulated by the competent departments of finance and taxation of the State Council.