Legal analysis: The conditions for an enterprise to be recognized as a general taxpayer are as follows: 1. The cumulative value-added tax sales during the operating period of 12 consecutive months or four quarters exceed the prescribed small-scale taxpayer standard; 2. Small-scale taxpayers whose annual taxable sales do not exceed the prescribed standards for small-scale taxpayers, but who have sound accounting and can provide accurate tax information, can apply for general taxpayer registration with the competent tax authorities. If you have a fixed production and operation site and a sound financial system, you can apply to become a general taxpayer. If a small-scale taxpayer is converted to a general taxpayer, the cumulative income for 12 consecutive months exceeds 5 million. Extended Information Unless otherwise specified by the State Administration of Taxation, once a taxpayer is recognized as a general taxpayer of value-added tax, it shall not be converted into a small-scale taxpayer. During the annual review of general taxpayers and the process of temporary general taxpayer conversion to general taxpayers, for general taxpayers who have used the VAT anti-counterfeiting tax control system but whose annual taxable sales have not reached the prescribed standards, if the accounting is sound and there is no Anyone who falls under any of the following circumstances will not be disqualified from being a general taxpayer. 1． Issuing false VAT invoices or committing acts of stealing, cheating or resisting taxes; 2. Failure to declare for 3 consecutive months or abnormal tax returns for 6 consecutive months without valid reasons; 3. Failure to keep or use special value-added tax invoices or tax control devices in accordance with regulations, resulting in serious consequences.

Legal basis: "Measures for the Administration of Registration of General Taxpayers of Value-Added Tax"

Article 4 The following taxpayers are not required to register as general taxpayers:

(1) In accordance with the policy provisions, other individuals whose taxable sales exceed the prescribed standards for two (2) years are selected to be taxed as small-scale taxpayers.

Article 5 Taxpayers shall go through the general taxpayer registration procedures with the competent tax authorities where their institutions are located.

Article 6 The procedures for taxpayers to register as general taxpayers are as follows:

(1) The taxpayer shall fill in the "VAT General Taxpayer Registration Form" (Annex 1) to the competent tax authority ), truthfully fill in the fixed production and operation site and other information, and provide tax registration certificates (2) If the taxpayer’s filled-in content is consistent with the tax registration information, the competent tax authority will register on the spot (3) The taxpayer’s filled-in content is inconsistent with the tax registration information, or it is not If the filling requirements are met, the tax authorities shall notify the taxpayer on the spot of the content that needs to be supplemented and corrected.