(a) taxpayers engaged in the production of goods or providing taxable services, as well as taxpayers mainly engaged in the production of goods or providing taxable services, and concurrently engaged in the wholesale or retail of goods, whose annual VAT sales (hereinafter referred to as taxable sales) are less than 500,000 yuan (inclusive, the same below);
(2) For taxpayers other than those specified in Item (1) of Paragraph 1 of this Article, the annual taxable sales amount is less than 800,000 yuan.
The term "mainly engaged in the production of goods or providing taxable services" as mentioned in the first paragraph of this article means that the annual sales of taxpayers' goods production or providing taxable services account for more than 50% of the annual taxable sales.
Twenty-ninth other individuals whose annual taxable sales exceed the standard of small-scale taxpayers shall pay taxes as small-scale taxpayers; Non-enterprise units and enterprises with infrequent taxable activities can choose to pay taxes according to small-scale taxpayers.
Article 30 The sales of small-scale taxpayers do not include their tax payable.
2. Measures for the Administration of Qualification Identification of General VAT Taxpayers Article 3 Where the annual taxable sales of VAT taxpayers (hereinafter referred to as taxpayers) exceed the standards for small-scale taxpayers stipulated by the Ministry of Finance and State Taxation Administration of The People's Republic of China, in addition to the provisions of Article 5 of these Measures, they shall apply to the competent tax authorities for qualification identification of general taxpayers.
The term "annual taxable sales" as mentioned in these Measures refers to the taxpayers' accumulated VAT sales, including tax-free sales, during the continuous operation period of no more than 12 months.
Article 4 Taxpayers whose annual taxable sales do not exceed the standards for small-scale taxpayers stipulated by the Ministry of Finance and State Taxation Administration of The People's Republic of China, as well as newly opened taxpayers, may apply to the competent tax authorities for general taxpayer qualification.
For 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:
(1) Having a fixed place for production and business operation;
(2) Being able to set up account books according to the unified accounting system of the state, accounting according to legal and valid vouchers, and providing accurate tax information.