热点问答丨小规模纳税人登记为一般纳税人，如何办理？

Core Viewpoint - The article provides a detailed guide on how small-scale taxpayers can register as general taxpayers through the electronic tax bureau, outlining the steps and implications of this transition [2][4][5]. Group 1: Registration Process - Step 1: Log into the electronic tax bureau and navigate to the "General Taxpayer Registration" section [2]. - Step 2: Fill in the required information, with the option to choose the effective date as either the current month or the next month [4]. - Step 3: After submitting, a confirmation message will appear, indicating that once registered as a general taxpayer, the entity must file tax returns according to applicable tax rates and cannot revert to small-scale taxpayer status [5]. - Step 4: Confirm the registration date, which will take effect from the chosen date [6]. Group 2: Tax Type Changes - The electronic tax bureau supports automatic changes in tax types for small-scale taxpayers transitioning to general taxpayers, except for consumption tax and additional taxes, which require manual adjustments [9]. - After registration as a general taxpayer, the entity must file tax returns monthly, and the system will automatically update the tax type recognition information [9]. Group 3: Tax Filing Requirements - When a small-scale taxpayer registers as a general taxpayer during a quarter, they must split their tax filings into two parts: one for the small-scale taxpayer period and another for the general taxpayer period [10]. - For example, if a small-scale taxpayer registers in September 2025, they must file one return for September sales under the general taxpayer format and another for July and August sales under the small-scale taxpayer format [11]. Group 4: Input Tax Deduction - Small-scale taxpayers cannot deduct input tax for special invoices obtained during their small-scale period after registering as general taxpayers. However, if they did not generate income during the registration period, they can deduct input tax for invoices obtained during that time [13].