Electronic tax bureau upgrades ordinary taxpayers on a small scale;

1, entering the electronic tax bureau, I want to make a comprehensive information report on taxation;

2. Click on the qualification information report;

3, click on the VAT general taxpayer registration;

4. Click this page;

5. Click Next to enter the following page and fill in according to the actual situation of the enterprise;

6. After the general taxpayer registration form is generated, it can be signed for confirmation;

7. The submission was successful.

Second, analyze the details

The conditions that small-scale taxpayers should meet, and if the annual taxable sales of VAT taxpayers exceed the standards for small-scale taxpayers stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China, they shall apply to the competent tax authorities for the qualification of general taxpayers; Taxpayers whose annual taxable sales do not exceed the standards of small-scale taxpayers and newly-started enterprises may apply to the competent tax authorities for general taxpayer qualification; Having a fixed place of production and business operation, and being able to set up accounting books according to a unified accounting system.

3. What is the average taxpayer?

General taxpayers refer to enterprises and business units whose annual value-added tax sales exceed the standard of small-scale taxpayers stipulated by the Ministry of Finance. The characteristic of ordinary taxpayers is that the input tax of value-added tax can be deducted from the output tax.