国家税务总局关于增值税一般纳税人登记管理有关事项的公告国家税务总局公告2026年第2号及解读

Core Viewpoint - The announcement by the State Taxation Administration outlines the management of general VAT taxpayer registration, clarifying the conditions under which taxpayers must register as general taxpayers based on their annual taxable sales exceeding the stipulated threshold for small-scale taxpayers [3][23]. Group 1: Registration Requirements - Taxpayers whose annual taxable sales exceed the threshold for small-scale taxpayers must register as general taxpayers, except for specific cases such as non-enterprise units that infrequently engage in taxable transactions and choose to be small-scale taxpayers, and natural persons [3][24]. - Taxpayers with annual taxable sales not exceeding the threshold but maintaining sound accounting practices and accurate tax documentation can also apply for general taxpayer registration [5][25]. Group 2: Effective Date of Registration - The effective date for general taxpayer registration is the first day of the period in which the taxpayer exceeds the stipulated sales threshold [10][11]. - If a taxpayer fails to register within the specified timeframe, they will be managed as a general taxpayer starting five working days after the deadline [36][37]. Group 3: Sales Calculation - Annual taxable sales are defined as the cumulative taxable sales over a continuous period of up to 12 months or four quarters, including months or quarters without sales [5][28]. - Sales from occasional transactions involving intangible assets or real estate transfers do not count towards the annual taxable sales calculation [5][28]. Group 4: Documentation and Reporting - Taxpayers must retain relevant documentation for verification, including records of sound accounting practices and any materials proving occasional sales of intangible assets or real estate [40]. - Taxpayers must report any changes in their eligibility to choose small-scale taxpayer status to the tax authority in writing [39].