快来get！一般纳税人登记有新规定

Group 1 - The effective date for taxpayers exceeding the annual VAT sales threshold is the first day of the period in which the threshold is exceeded for general taxpayers [3] - For small-scale taxpayers filing VAT for the fourth quarter of 2025, if their annual VAT sales exceed the threshold, the effective date for general taxpayer status will be January 1, 2026 [3] - Adjustments to sales amounts for 2025 and earlier periods will not result in an effective date earlier than January 1, 2026, for general taxpayer status [3] Group 2 - Taxpayers whose annual VAT sales exceed the small-scale taxpayer threshold must register as general taxpayers, except for non-enterprise units with infrequent taxable transactions and individuals [5] - Taxpayers must complete the registration process within 10 working days from the date of adjustment if their annual VAT sales exceed the threshold due to self-correction or audits [6] Group 3 - Taxpayers who have already filed VAT as small-scale taxpayers must correct their filings according to general taxpayer requirements from the effective date [9] - Documentation such as accounting records and proof of occasional taxable transactions must be retained for verification [10] Group 4 - A small-scale taxpayer with annual VAT sales not exceeding 5 million yuan can apply for general taxpayer registration, with the effective date set for May 1, 2026, if they register by May 10, 2026 [12] - A small-scale taxpayer subject to an audit that results in exceeding the sales threshold must register as a general taxpayer within 10 working days from the audit date [12] - A small-scale taxpayer with sales exceeding the threshold in December 2026 must register as a general taxpayer in January 2027, with the effective date being December 1, 2026 [13]