Legal basis: Article 13 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC) stipulates that taxpayers other than small-scale taxpayers shall register with the competent tax authorities. The specific measures for registration shall be formulated by the competent tax authorities of the State Council.
Small-scale taxpayers with sound accounting and accurate tax payment information may register with the competent tax authorities. For non-small-scale taxpayers, the tax payable shall be calculated in accordance with the relevant provisions of these regulations.