Small-scale identification criteria: 1. Taxpayers engaged in the production of goods or the provision of taxable services, as well as taxpayers mainly engaged in the production of goods or the provision of taxable services, and also engaged in the wholesale or retail sale of goods, the annual value-added tax sales (hereinafter referred to as the taxable sales) in the 500,000 yuan or less (inclusive of the number, the same below); The term "mainly engaged in the production of goods or provision of taxable labor services" means that the taxpayer's annual sales of the production of goods or provision of taxable labor services account for more than 50% of the annual taxable sales.2. For taxpayers other than those specified above, the annual taxable sales are less than RMB 800,000 yuan.3. Annual taxable sales exceeding the standard for small-sized taxpayers Other individuals are taxed as small-scale taxpayers.4. Non-enterprise units and enterprises with infrequent taxable behavior may choose to be taxed as small-scale taxpayers.

Small-scale taxpayers refer to VAT taxpayers whose annual sales are below the prescribed standard and whose accounting is not sound and who cannot submit relevant tax information according to the regulations. Inadequate accounting refers to the inability to correctly account for VAT output tax, input tax and taxable amount.