Eligible general taxpayers should start the transfer registration procedures with the competent tax authorities, and submit the correct and complete Registration Form for Small-scale Taxpayers, tax registration certificates and other relevant materials. If the information provided by ordinary taxpayers is consistent with the information of tax registration and tax declaration, the competent tax authorities shall handle it on the spot.
Whether a taxpayer is registered as a small-scale taxpayer from a general taxpayer is up to him to choose. General taxpayers whose accumulated sales 12 months (1 tax period 1 month) or four consecutive quarters (1 tax period 1 quarter) before the registration transfer date are not exceeded may choose to register again before 1 this year.
Policy stipulation
Articles 6 and 8 of the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Several Issues Concerning the Definition of Value-added Tax Collection and Management of Used Car Circulation (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.9 in 2020, hereinafter referred to as "Announcement No.9").
General taxpayers who meet the following conditions can choose to re-register as small-scale taxpayers before 65438+ February 3, 2020 1: 12 months (1 month is 1 tax period) or four consecutive quarters (1quarter is 65438+)
Other matters in which a general taxpayer is registered as a small-scale taxpayer shall be implemented in accordance with the relevant provisions of the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Unifying the Standards of Small-scale Taxpayers and Other Value-added Taxes (No.2065438 18) and the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Unifying the Standards of Small-scale Taxpayers for Export Tax Refund (Exemption) (No.20, 2065438).
The above policies shall take effect as of the date of promulgation. Matters that have not been dealt with before shall be implemented in accordance with this announcement, and matters that have been dealt with shall not be adjusted.
For the above contents, please refer to People's Republic of China (PRC) State Taxation Bureau-Hainan Provincial Taxation Bureau-Tax Service-Taxpayer School-Training and Counseling.