If the annual sales of taxable services of taxpayers who have increased their business value to more than 5 million yuan, they shall apply to the competent tax authorities for general taxpayer qualification. Where the annual sales of taxable services or taxable goods (services) exceeds 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, it shall apply to the competent tax authorities for general taxpayer qualification, except in special circumstances.

Before the implementation of the camp reform, the annual sales of taxable services did not exceed 5 million yuan or the newly opened pilot taxpayers may apply to the competent tax authorities for general taxpayer qualification.

For the pilot taxpayers who apply and meet the following conditions at the same time, the competent tax authorities shall handle the general taxpayer qualification identification for them. First, there are fixed production and business premises; The second is to be able to set up account books in accordance with the unified national accounting system, according to the law

Effective voucher accounting can provide accurate tax information.

Taxpayers who meet the above conditions shall be recognized as general taxpayers according to the following procedures:

Fill in the Application Confirmation Form of VAT General Taxpayer to the competent tax authorities, and provide the following information:

1, copy of tax registration certificate

2, the identity certificate and a copy of the person in charge of finance and taxation personnel.

3, accounting personnel qualification certificate or agency bookkeeping agreement signed with intermediary institutions and their copies.

4. Property right certificate or lease agreement of the business place, or certificate and copy of other usable places.

5. Other materials specified by the competent tax authorities.

Reference documents:

Provisional Regulations of People's Republic of China (PRC) on Value-added Tax (Order No.538th of the State Council)

Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value-added Tax (Order No.50 of State Taxation Administration of The People's Republic of China of the Ministry of Finance of People's Republic of China (PRC))

Measures for the Administration of Qualification Determination of General VAT Taxpayers (Order No.22 of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC))

Measures for the Administration of Tax Counseling Period for General VAT Taxpayers (Guo Shui Fa [2010] No.40)

Announcement of State Taxation Administration of The People's Republic of China on Relevant Matters Concerning the Qualification of General VAT Taxpayer in the Pilot Project of Changing Business Tax to VAT in Transportation Industry and Some Modern Service Industries (State Taxation Administration of The People's Republic of China Announcement No.2013 No.28)