According to the provisions of Article 4 of the Administrative Measures for the Qualification Determination of General Taxpayers of Value-added Tax (Order No.22 of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC)), taxpayers whose annual taxable sales do not 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, and who have just started business, may apply to the competent tax authorities for the qualification determination of general taxpayers. ?

For taxpayers who apply at the same time and meet the following conditions, the competent tax authorities shall handle the general taxpayer qualification identification for them:

(1) Having a fixed place for production and business operation; ?

(2) Being able to set up accounting books according to the unified national accounting system, conduct accounting based on legal and valid vouchers, and provide accurate tax information.

Therefore, establishing a good account is a prerequisite for applying for a general taxpayer. Without a good account, you can't apply for a general taxpayer.