The so-called "value-added tax reform" refers to taxpayers whose annual sales of taxable services exceed 5 million yuan (> 5 million yuan). The annual sales of taxable services does not exceed 5 million yuan, and newly opened VAT taxpayers may apply to the competent tax authorities for general taxpayer qualification. In addition, before the start of the pilot reform of the camp, taxpayers whose "taxable service turnover ÷ 12%" exceeded 5 million yuan from July 2065438 to June 2065438 were also general VAT taxpayers.

Small-scale taxpayers with no more than 5 million yuan can apply to become general taxpayers.

Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Relevant Matters Concerning the Qualification of General Taxpayer in the Pilot Project of Changing Business Tax to Value-added Tax in Shanghai: Announcement No.65 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) (20 1 1) stipulates that the annual sales of taxable services shall not exceed 5 million yuan and the newly-opened pilot taxpayers may apply to the competent tax authorities for the qualification of general taxpayers. For the pilot taxpayers who apply and meet the following conditions at the same time, the competent tax authorities shall identify the qualifications of general taxpayers: 1. Having a fixed place for production and business operation; 2. Be able to set up accounting books according to the unified national accounting system, conduct accounting according to legal and valid vouchers, and provide accurate tax information.

Small-scale taxpayers with more than 5 million yuan apply for general taxpayer qualification.

After the implementation of the pilot project of changing business tax to VAT in Beijing, if an enterprise applies for VAT with accumulated sales excluding tax exceeding 5 million yuan within a continuous operation period of no more than 12 months, it shall apply for VAT general taxpayer qualification in time according to the relevant procedures stipulated in the Administrative Measures for Qualification Identification of VAT General Taxpayers (Order No.22 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC)), and calculate and pay VAT according to the general taxation method.

Small-scale taxpayers exceeding the standard refer to taxpayers whose annual taxable services sales exceed the standards set by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China. If the annual sales of taxable services of pilot taxpayers exceed the standards of small-scale taxpayers, they shall apply to the competent tax authorities for the qualification of general VAT taxpayers. In order to help small-scale taxpayer enterprises quickly adapt to the changes brought about by the accounting standards for small enterprises and the reform of the camp, and create benefits for enterprises, Changjietong Accounting House held a series of video lectures for ordinary taxpayers. Participate in the lecture column study, and finance and taxation experts interpret the current small-scale taxpayer policy.