增值税法上线后一般纳税人登记管理相关变化

Group 1 - The announcement outlines the tax declaration deadlines for taxpayers with annual VAT sales exceeding 5 million, requiring them to declare within the specified period of the following month [3] - Taxpayers who need to adjust their sales figures due to self-correction, risk control checks, or audits must do so within 10 working days from the date of adjustment if their annual VAT sales exceed 5 million [3] - If taxpayers fail to comply with the specified deadlines, they will be managed as general taxpayers starting from the fifth working day after the deadline [3] Group 2 - For taxpayers who initially chose to be small-scale taxpayers but no longer meet the criteria, they must report this change to the tax authority in writing during the change period [3] - The effective date for general taxpayers is the first day of the period in which their annual VAT sales exceed the threshold [4] - For those who exceed the threshold in the fourth quarter of 2025, the effective date for general taxpayer status will be January 1, 2026 [4] Group 3 - General taxpayers must correct their VAT declarations if they previously declared as small-scale taxpayers, and they need to confirm the use of VAT deduction certificates obtained but not yet confirmed [5] - The announcement specifies that the new regulations will take effect on January 1, 2026, superseding any previous inconsistent regulations [14] - Taxpayers purchasing domestic passenger transport services can deduct input VAT based on specific criteria, including the type of invoice received [11]