It depends. General taxpayers refer to enterprises and enterprise units whose annual VAT sales (hereinafter referred to as annual taxable sales, including all taxable sales in a calendar year) exceed the standard of small-scale taxpayers stipulated by the Ministry of Finance. Annex 1/article 3, article 4, article 5 and article 29 of the notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on the pilot of changing the business tax of transportation industry and some modern service industries into value-added tax in Shanghai (Caishui [201]1/No.).

Legal objectivity:

Article 33 "Detailed Rules for the Implementation of the Provisional Regulations on Value-added Tax" Unless otherwise provided by 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 34 of the Detailed Rules for the Implementation of the Provisional Regulations on Value-added Tax, in any of the following circumstances, shall calculate the tax payable according to the sales amount and the value-added tax rate, and shall not deduct the input tax, nor use special invoices for value-added tax: (1) The accounting of ordinary taxpayers is not perfect, or they cannot provide accurate tax information; (2) Except as stipulated in Article 29 of these Detailed Rules, the taxpayer's sales amount exceeds the standard of small-scale taxpayers, and he has not applied for the identification procedures of general taxpayers.