Four, before the implementation of the pilot, the annual sales of taxable services did not exceed 5 million yuan, if it meets the relevant requirements, you can also apply to the competent tax authorities for the qualification of VAT general taxpayer.
Six, after the implementation of the pilot, eligible pilot taxpayers should be in accordance with the "management measures" (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China DecreeNo. twenty-second) and the relevant provisions, for the value-added tax general taxpayer qualification. According to the relevant provisions of the camp reform, the annual sales of taxable services of the pilot taxpayers who can deduct the difference when determining the sales amount shall be calculated according to the sales amount before deduction. & amp#57348;
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.