General taxpayers refer to enterprises and corporate entities whose annual value-added tax sales exceed the standards for small-scale taxpayers stipulated by the Ministry of Finance. The identification standards for general taxpayers can be based on both qualitative and quantitative aspects. Specifically, As follows:

1. Qualitative standards are the nature of the taxpayer and the degree of accounting, including:

(1) Other individuals whose annual taxable sales exceed the standards for small-scale taxpayers ( Natural persons) are taxed as small-scale taxpayers; non-enterprise units and enterprises that do not frequently engage in taxable activities can choose whether to be taxed as small-scale taxpayers;

(2) The annual taxable sales do not exceed Standard and newly opened taxpayers who have a fixed business location, sound accounting, and can accurately provide output tax and input tax can be recognized as general taxpayers;

2. Quantitative standard refers to scale The above standards include:

(1) Taxpayers who are engaged in producing goods or providing taxable services, or who are mainly engaged in the wholesale or retail of goods (the 50% standard applies), annual taxable sales Taxpayers whose annual taxable sales exceed RMB 500,000 are general taxpayers;

(2) Taxpayers engaged in the wholesale or retail of goods and whose annual taxable sales exceed RMB 800,000 are general taxpayers;

(3) Annual sales standards for taxable services.

Legal basis:

Article 3 of the "Measures for the Administration of Qualification Recognition of General Taxpayers of Value-Added Tax"

VAT taxpayers (hereinafter referred to as taxpayers), If the taxable sales exceed the standards for small-scale taxpayers stipulated by the Ministry of Finance and the State Administration of Taxation, in addition to the provisions of Article 5 of these Measures, an application must be made to the competent tax authority for general taxpayer qualification recognition.

The term "annual taxable sales" as mentioned in these Measures refers to the taxpayer's cumulative value-added taxable sales during an operating period of no more than 12 consecutive months, including tax-free sales.

Article 5

The following taxpayers are not eligible for general taxpayer qualification certification:

(1) Individuals other than individual industrial and commercial households;

(2) Select non-enterprise units that are taxed as small-scale taxpayers;

(3) Select enterprises that do not frequently engage in taxable activities and are taxed as small-scale taxpayers.