According to State Taxation Administration of The People's Republic of China's Notice on Issues Concerning the Determination of General VAT Taxpayers, the provisions of Guoshuihan [2008] 1079 are as follows:
The newly revised Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value-added Tax lowered the standard for small-scale taxpayers (hereinafter referred to as the new standard) and was implemented on June 65438+ 10/day, 2009. At present, State Taxation Administration of The People's Republic of China is formulating specific measures for the identification and management of general VAT taxpayers. Before the promulgation of these measures, in order to ensure the smooth implementation of the new standards, the identification of general VAT taxpayers shall be handled according to the following principles:
First, continue to implement the relevant provisions of the current VAT general taxpayer.
2. If a small-scale taxpayer whose taxable sales exceeded the new standard in 2008 applies to the competent tax authorities for the qualification of general taxpayer, the competent tax authorities shall go through the procedures for identifying general taxpayer in accordance with the existing regulations.
3. Small-scale taxpayers whose taxable sales in 2009 exceeded the new standard should apply to the competent tax authorities for general taxpayer qualification in accordance with the relevant provisions of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC) and its detailed rules for implementation. Taxpayers who have not gone through the procedures for the identification of ordinary taxpayers shall calculate the tax payable according to the sales volume and VAT rate, and shall not deduct the input tax or use special VAT invoices.
4. Small-scale taxpayers whose annual taxable sales do not exceed the new standard may apply to the competent tax authorities for general taxpayer qualification in accordance with the existing regulations.
Therefore, individual industrial and commercial households meet the above requirements, have sound financial accounting, and can accurately calculate input tax and output tax. After my application, I can apply to become a general taxpayer.