Criteria for the qualification of general taxpayers in enterprises:

1, with fixed production and business premises;

2. Be able to set up accounting books according to the unified national accounting system, conduct accounting according to legal and valid vouchers, and provide accurate tax information.

Article 4 of the Measures for the Administration of the Registration of General VAT Taxpayers stipulates that the following taxpayers shall not be registered as general taxpayers:

(a) in accordance with the provisions of the policy, choose to pay taxes by small-scale taxpayers;

(2) Other individuals whose annual taxable sales exceed the prescribed standards.

Article 5 stipulates that taxpayers shall go through the registration procedures for general taxpayers with the competent tax authorities where their institutions are located.