Article 1 These Measures are formulated in accordance with the Provisional Regulations of People's Republic of China (PRC) Municipality on Value-added Tax and the detailed rules for its implementation in order to strengthen the administration of qualification identification of general taxpayers of value-added tax (hereinafter referred to as general taxpayers).

Article 2 These Measures shall apply to the qualification recognition of general taxpayers and the qualification management after recognition.

Article 3 VAT taxpayers whose annual taxable sales 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 (hereinafter referred to as taxpayers) shall, in addition to complying with the provisions of Article 5 of these Measures, apply to the competent tax authorities for general taxpayer qualification.

The term "annual taxable sales" as mentioned in these Measures refers to the taxpayer's accumulated VAT sales during the continuous operation period of no more than 12 months, including tax-free sales.

Article 4 Taxpayers and newly-started 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 may apply to the competent tax authorities for general taxpayer qualification.

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.

Article 5 The following taxpayers shall not apply for the qualification of general taxpayers:

(a) individuals other than individual industrial and commercial households;

(2) Choosing non-enterprise units that pay taxes according to small-scale taxpayers;

(3) Choose enterprises that pay taxes according to small-scale taxpayers and do not often engage in taxable activities.

Article 6 Taxpayers shall apply to the competent tax authorities where their institutions are located for general taxpayer qualification.

Article 7 The general taxpayer qualification accreditation authority is the county (city, district) State Taxation Bureau or the tax sub-bureau at the same level (hereinafter referred to as the accreditation authority).

Article 8 Where a taxpayer meets the provisions of Article 3 of these Measures, the general taxpayer qualification shall be determined according to the following procedures:

(1) A taxpayer shall, within 40 days after the end of the reporting period (working days, the same below), submit the Application Confirmation Form for VAT General Taxpayer to the competent tax authorities (see Annex 1, hereinafter referred to as the Application Form) to apply for the qualification confirmation of general taxpayers.

(2) The identification organ shall complete the identification of general taxpayers within 20 days from the date when the competent tax authorities accept the application, and the competent tax authorities shall make and serve a Notice on Tax Matters to inform taxpayers.

(3) If a taxpayer fails to apply for the qualification of general taxpayer within the prescribed time limit, the competent tax authorities shall make and serve a Notice of Tax Matters within 20 days after the end of the prescribed time limit to inform the taxpayer.

Taxpayers who meet the requirements of Article 5 of these Measures shall submit the Application Form for Non-recognition of VAT General Taxpayers to the competent tax authorities within 10 days after receiving the Notice of Tax Matters (see Annex 2), and shall not apply for the recognition of general taxpayers after being approved by the recognition authorities. The cognizance organ shall complete the examination and approval within 20 days from the date when the competent tax authorities accept the application, and the competent tax authorities shall make and serve a Notice on Tax Matters to inform taxpayers.

Article 9 Where a taxpayer meets the provisions of Article 4 of these Measures, the general taxpayer qualification shall be determined according to the following procedures:

(1) A taxpayer shall fill in an application form with the competent tax authorities and provide the following information:

1. Copy of tax registration certificate;

2. The identity certificates of the person in charge of finance and the taxpayer and their copies;

3. Accountant qualification certificate or agency bookkeeping agreement signed with intermediary institutions and its copy;

4. Certificate of property right of business premises or lease agreement, or certificate of other available premises and its copy;

5. Other relevant information specified by People's Republic of China (PRC) State Taxation Administration of The People's Republic of China.

(2) The competent tax authorities shall conduct on-the-spot verification of the taxpayer's application materials. After verification, if the application materials are complete and meet the requirements of filling in the form, it shall accept the application on the spot, make a receipt for acceptance of documents, and return the original relevant materials to the taxpayer.

If the application materials are incomplete or do not meet the requirements for filling in the form, the taxpayer shall be informed of all the contents that need to be corrected on the spot.

(3) After accepting the taxpayer's application, the competent tax authorities shall conduct on-site inspection as required and make inspection reports.

The inspection report must be confirmed by the taxpayer's legal representative (person in charge or owner) and the tax inspector.

On-the-spot inspection, there shall be two or more staff members of tax authorities present at the same time.

The scope and method of on-site inspection shall be determined by the provincial tax authorities and reported to State Taxation Administration of The People's Republic of China for the record.

(4) The identification organ shall complete the identification of general taxpayers within 20 days from the date when the competent tax authorities accept the application, and the competent tax authorities shall make and serve a Notice on Tax Matters to inform taxpayers.

Article 10 The competent tax authorities shall affix the seal of "VAT general taxpayer" to the column of "Qualification Confirmation" in the copy of the tax registration certificate of general taxpayer (Annex 3).

The stamp of "VAT general taxpayer" is red, and the impression is made by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC).

Article 11 A taxpayer shall calculate the tax payable in accordance with the provisions of Article 4 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC) from the next month when the recognition organ recognizes him as a general taxpayer (from the month when the newly-started taxpayer accepts the application to the competent tax authority), and purchase and use special invoices for value-added tax in accordance with the provisions.

Twelfth unless otherwise stipulated in State Taxation Administration of The People's Republic of China, once a taxpayer is recognized as a general taxpayer, it shall not be converted into a small-scale taxpayer.

Article 13 The competent tax authorities may manage the tax counseling period for the following general taxpayers within a certain period of time:

(1) Small commercial wholesale enterprises newly recognized as general taxpayers according to the provisions of Article 4 of these Measures;

(2) Other general taxpayers as stipulated by State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC).

The specific measures for the administration of the tax counseling period shall be formulated separately by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC).

Article 14 These Measures shall be implemented as of March 1 day, 2065. Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Printing and Distributing the Measures for Determining the Applicability of VAT General Taxpayers (Guo Shui Ming Dian [1993] No.52, Guo Shui Fa [1994] No.59) and Supplementary Provisions of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on the Measures for Determining the Applicability of VAT General Taxpayers (Guo Shui Ming Dian [1993]) The Notice of State Taxation Administration of The People's Republic of China on Printing and Distributing the Measures for the Annual Examination of General VAT Taxpayers (Guo [1998]156) and the Notice of State Taxation Administration of The People's Republic of China on the Qualification of General VAT Taxpayers in the VAT Anti-counterfeiting and Tax Control System (Guo [2002] No.326) shall be abolished at the same time.