【涨知识】小规模纳税人自查年应征增值税销售额超标，啥时候办理一般纳税人登记？

Taxpayer Registration - Small-scale taxpayers must register as general taxpayers within 10 working days if their annual taxable sales exceed 5 million yuan due to self-correction or adjustments [1] - The effective date for general taxpayer registration is the first day of the month in which the sales exceed the threshold [1] Tax Policy Updates - The announcement from the State Taxation Administration specifies that for adjustments related to sales in 2025 and earlier, the effective date for general taxpayer registration cannot be earlier than January 1, 2026 [1]