增值税一般纳税人登记，办理期限和生效之日如何确定？

Group 1 - The article discusses the deadlines for registering as a general VAT taxpayer and the effective date of such registration [4][5] - Taxpayers must complete the registration within 10 working days if their annual taxable sales exceed the specified threshold due to self-correction or audits [5] - If a taxpayer no longer qualifies as a small-scale taxpayer, they must report this to the tax authority in writing during the current period [5] Group 2 - The effective date for general VAT taxpayer registration is the first day of the period in which the annual taxable sales exceed the threshold [6][8] - For taxpayers whose annual taxable sales do not exceed the threshold, the effective date is the first day of the period in which they apply for registration [6] - An example illustrates that if a small-scale taxpayer applies for general taxpayer registration on May 10, 2026, their effective date would be May 1, 2026 [6][7] Group 3 - Taxpayers who have previously filed as small-scale taxpayers but exceed the threshold must correct their filings according to the general taxpayer rules from the effective date [10] - From January 1, 2026, the management of the VAT general taxpayer guidance period will cease, allowing for the offset of prepaid VAT against tax liabilities [9]