If the small-scale VAT taxpayer exceeds the normal tax payment by 3%, then the normal tax payment is 3%. 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.

Extended Information If a company's sales excluding tax of value-added tax exceed 5 million yuan in a continuous operation period of no more than 12 months after the pilot implementation of the change of business tax to value-added tax in Beijing, it shall apply for the qualification of value-added tax general taxpayer in time according to the relevant procedures stipulated in the Measures for the Administration of Qualification of Value-added Tax General Taxpayer, and calculate and pay the value-added tax according to the general taxation method.

Small-scale taxpayers exceeding the standard refer to taxpayers whose annual taxable services sales exceed the standards set by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China. If the annual sales of taxable services of pilot taxpayers exceed the standards of small-scale taxpayers, they shall apply to the competent tax authorities for the qualification of general VAT taxpayers.

Baidu encyclopedia-small-scale taxpayer