There is no limit to the ordinary VAT invoices that small-scale taxpayers can issue within one month. Taxpayers engaged in the production of goods or providing taxable services, as well as taxpayers engaged in the wholesale or retail of goods whose main business is the production of goods or providing taxable services, have annual VAT sales (hereinafter referred to as taxable sales) below 500,000 yuan (inclusive, the same below);

The billing line of small-scale VAT taxpayers in traditional industries is 800,000 yuan, and they will automatically become general taxpayers if they reach or exceed it.

The billing line of small-scale taxpayers in the value-added tax reform industry is 5 million yuan, and they will automatically become general taxpayers if they reach or exceed it.

"Mainly engaged in the production of goods or providing taxable services" means that the annual sales of taxpayers producing goods or providing taxable services account for more than 50% of the annual taxable sales.

Extended data:

First, according to the "Provisional Regulations on Value-added Tax" and its "Detailed Rules for the Implementation of the Provisional Regulations on Value-added Tax", the standards for small-scale identification

1. Taxpayers engaged in the production of goods or providing taxable services, and taxpayers mainly engaged in the production of goods or providing taxable services, concurrently engaged in the wholesale or retail of goods, with annual VAT sales (hereinafter referred to as taxable sales) below 500,000 yuan (inclusive, the same below);

"Mainly engaged in the production of goods or providing taxable services" means that the annual sales of taxpayers producing goods or providing taxable services account for more than 50% of the annual taxable sales.

2. Taxpayers outside the above provisions have an annual taxable sales of less than 800,000 yuan.

3. Individuals whose taxable sales in other years exceed the standard of small-scale taxpayers shall pay taxes according to small-scale taxpayers.

4. Non-enterprise units and enterprises with infrequent tax payment behaviors can choose to pay taxes according to small-scale taxpayers.

Two, the identification standard of small-scale taxpayers after the reform of the camp.

Announcement on matters related to the qualification of general taxpayers in the pilot project of changing business tax to value-added tax in eight provinces and cities such as Beijing Announcement No.38 of People's Republic of China (PRC) State Taxation Bureau No.2012 stipulates that the pilot taxpayers whose annual sales of taxable services did not exceed 5 million yuan before the implementation of the pilot project may apply to the competent tax authorities for the qualification of general taxpayers.

The Notice on the Qualification of General Taxpayer and Related Matters in the Reform of Value-added Tax Transformation (Shui Han [2012] No.227) stipulates that taxable services and newly opened taxpayers with annual sales below 5 million yuan may apply to the competent tax authorities for the qualification of General Taxpayer before 20 12 10. The information that the applicant should provide is as follows:

1. General application form for the qualification of VAT general taxpayer;

2. A copy of the tax registration certificate;

3, the identity certificate of the person in charge and the fiscal and taxation personnel and their copies;

4. Accountant qualification certificate or agency bookkeeping agreement signed with intermediary institutions and its copy;

5. Certificate of property right of business premises or lease agreement, or certificate of other available premises and its copy;

6. Other relevant materials specified by State Taxation Administration of The People's Republic of China.

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