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));

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.