【操作指引】一般纳税人登记操作指引

Group 1 - The article outlines the steps for taxpayers to register as general taxpayers in the new electronic tax bureau, including accessing the relevant menu and identity verification [2][3] - Taxpayers exceeding the small-scale taxpayer threshold will receive reminders when declaring VAT or issuing VAT invoices, prompting them to proceed with general taxpayer registration [2][3] - The system automatically matches the registration mode based on taxpayer information and the tax period after becoming a general taxpayer, which can be either confirmation mode or supplementary recording mode [3][4] Group 2 - In confirmation mode, taxpayers confirm the "effective date of general taxpayer status" provided by the system and can preview the application form before completing the registration [3] - In supplementary recording mode, if the taxpayer has not exceeded the small-scale threshold, the system pre-fills the effective date and accounting information, requiring taxpayer confirmation [4] - If the taxpayer has exceeded the small-scale threshold but cannot specify the exceeding month, they must break down the sales amount month by month to confirm the effective date of general taxpayer status [4]