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欢迎扫描下方二维码关注： 来源：北京税务 收率开具的发票可在冲红后,重新按适 用税率开具发票。同时，A应在2026年6 月申报期内办理2026年5月税款所属期 的一般纳税人申报,在2026年7月申报 期内办理2026年4月税款所属期的小规 模纳税人申报和2026年6月税款所属期 的一般纳税人申报。 举例说明2: 某银行业纳税人B,属于按季申报 的小规模纳税人,年应征增值税销售额 未超过500万元，会计核算健全,能够 提供准确税务资料。B于2026年5月10 日向主管税务机关申请办理一般纳税人 登记,并选择适用以一个季度为一个计 税期间,其一般纳税人生效之日为2026 年4月1日。2026年4月1日至5月10日期 间已经按征收率开具的发票可以冲红， 重新按适用税率开具发票。B应在2026 年7月申报期内办理2026年二季度税款 所属期的一般纳税人申报。 我是一家非企业单位,符合原政策 规 定 选 择 按 照 小 规 模 纳 税 人 纳 税 ， 并办理了相关手续。新政实施后, 我不再符合可以选择按照小规模纳 税人纳税的规定,我是否应该办理 一般纳税人登记? 实施条例对选择按照小规模纳税人 纳税的情形进行了调整，对 ...

欢迎扫描下方二维码关注： 政策依据 《 国家税务总局关于增值税一般纳税人登记管理有关事项的公告 》（ 国家税务总局公告2026年第2号） 关于《 国家税务总局关于增值税一般纳税人登记管理有关事项的公告 》的解读 链接： 增值税法系列宣传丨一般纳税人登记政策问答（一） 来源 北京税务 欢迎扫描下方二维码关注： 温馨提醒：蓝色柳林财税室为非官方平台，是由编者以学习笔记形式建立的平台，所有笔记写作记录的文章及转发的法律法规仅供读者学习 参考之用，并非实际办税费的标准，欢迎交流学习，共同分享学习经验成果。文章版权归原作者所有，如有不妥，请联系删除。 来源：北京税务 《公告》第三条第二款规定，纳税 人偶然发生的销售无形资产、转让不动 产的销售额，不计入年应征增值税销售 额的计算。 举例说明: 某批发零售业小规模纳税人A， 2026年1月至12月销售服装等货物销售 额合计450万元，2026年5月偶然转让名 下一处不动产，销售额为100万元，按 照规定该100万元不计入年应征增值税 销售额的计算，A在2026年1月至12月 的年应征增值税销售额计算为450万 元。 纳税人因自行补充或更正、风控核 L 查、稽查查补等调整的 ...

Core Viewpoint - The article discusses the new regulations issued by the State Taxation Administration regarding the management of general VAT taxpayer registration, effective from January 1, 2026, highlighting key changes and requirements for taxpayers [3]. Summary by Sections General Taxpayer Registration - Taxpayers exceeding the specified annual VAT sales threshold can opt not to register as general taxpayers if they fall into two categories: non-enterprise units with infrequent taxable transactions and individuals [5]. Annual VAT Sales Threshold - The annual VAT sales threshold is defined based on the cumulative taxable sales over a continuous period of up to 12 months or four quarters, including months or quarters without sales revenue [5]. Reporting Procedures - Taxpayers must report adjustments to their sales figures due to self-corrections, risk control checks, or tax audits within 10 working days from the adjustment date if their annual VAT sales exceed the threshold [5][6]. Effective Date - The regulations will take effect on January 1, 2026, with specific provisions for taxpayers who exceed the sales threshold during the reporting period [6]. Retrospective Registration - Taxpayers who have been filing as small-scale taxpayers must correct their filings to reflect general taxpayer status from the effective date of the new regulations [6]. Small-Scale Taxpayer Registration - Taxpayers wishing to choose small-scale taxpayer status must submit a written explanation to the tax authority and report any changes in eligibility promptly [6]. Other Considerations - The announcement mandates that relevant documentation must be retained for future reference, and the management of the general taxpayer guidance period will cease from January 1, 2026 [6].

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]

Core Viewpoint - The article emphasizes the importance of compliance with tax regulations, highlighting the risks associated with tax evasion and the consequences of issuing false invoices [8][10]. Group 1: Tax Compliance - Business owners are warned against using deceptive practices, such as registering individual businesses under friends' names to evade taxes, which constitutes tax evasion [8]. - The article references specific laws, including the Tax Collection and Administration Law, indicating that such actions can lead to criminal liability if deemed a crime [8][10]. Group 2: Invoice Management - It is noted that small-scale taxpayers can issue VAT special invoices under certain conditions, which allows for more flexibility in managing tax obligations [18]. - The article discusses the recent tax policy changes that benefit individual businesses, including a reduction in personal income tax for those with annual taxable income not exceeding 2 million yuan, effective from January 1, 2023, to December 31, 2027 [22]. Group 3: Tax Incentives - Individual businesses that have already benefited from certain tax incentives can still enjoy additional reductions under the "six taxes and two fees" policy, which allows for cumulative benefits [23][24]. - The order of applying these incentives is specified, indicating that the "six taxes and two fees" reductions are applied after other existing tax benefits [24].

Core Viewpoint - Export enterprises can apply for export tax refunds when purchasing goods from small-scale taxpayers and obtaining special invoices, following specific guidelines for determining the applicable tax refund rate [2][4]. Group 1: Export Tax Refund Eligibility - Export enterprises can apply for tax refunds on goods purchased from small-scale taxpayers, as per the regulations outlined in the notice from the Ministry of Finance and the State Administration of Taxation [2]. - The refund rate for exported goods purchased from small-scale taxpayers is determined by the lower of the tax rate on the special invoice and the export tax refund rate [2][4]. Group 2: Determining Applicable Tax Rates - To determine which tax rate is lower, enterprises can check the export tax refund rate through the State Administration of Taxation's "Export Tax Refund Rate Library" or local electronic tax offices [2][4]. - An example illustrates that if the export tax refund rate is 9% and the special invoice tax rate is 3%, the applicable refund rate would be 3% based on the lower rate principle [4]. Group 3: Submission Considerations for Tax Refunds - When submitting tax refund applications, enterprises must manually adjust the tax rate in the refund declaration system to 1% or 3% if the special invoice tax rate is lower; otherwise, the system may flag discrepancies [6].

Policy Details - The "Invoice Management Measures of the People's Republic of China" stipulates that units and individuals engaged in business activities must issue invoices when receiving payments, with exceptions allowing the payer to issue invoices in special circumstances [1] - Heating companies providing services to individuals can issue invoices in the name of individuals for heating fees, which complies with regulations [1] Recommendations for Enterprises - It is suggested that companies provide a fixed heating subsidy to employees in cash form, accompanied by internal documents like the "Heating Subsidy Distribution Summary" as tax deduction proof [2] Tax Deduction Guidelines - The "Announcement of the State Administration of Taxation on the Release of the 'Management Measures for Tax Deduction Vouchers for Corporate Income Tax'" states that companies can use invoices as tax deduction vouchers for expenses related to rented assets, including heating [4] Taxpayer Registration - Small-scale taxpayers whose taxable sales exceed 5 million yuan must register as general taxpayers, with specific exceptions allowing them to remain as small-scale taxpayers [8][9] - The term "annual taxable sales" refers to the cumulative taxable sales over a period of up to 12 months, not necessarily a calendar year [11] Registration Process - Taxpayers can choose the effective date for registration, ensuring no invoice records exist for the chosen month [13] - Failure to register within the stipulated time may result in penalties, including the inability to deduct input tax until registration is completed [15][17] Policy References - The document references various regulations, including the "Interim Regulations on Value-Added Tax" and announcements from the State Administration of Taxation regarding taxpayer registration and management [19]

Core Viewpoint - The article introduces the "Electric Tax Classroom" section on the "Shaanxi Taxation" WeChat public account, aimed at addressing taxpayers' pain points in daily tax handling and promoting the latest features of the national electronic tax bureau, thereby facilitating easier tax compliance and risk avoidance for businesses [1]. Group 1: General Taxpayer Registration - The article explains how to register as a general VAT taxpayer through the electronic tax bureau, emphasizing that registration must be completed within 15 days after the end of the reporting period in which the annual taxable sales exceed the specified threshold [17]. - It outlines that the system automatically determines the registration mode based on the taxpayer's tax data, which can be either confirmation mode or supplementary mode [4][5]. - Taxpayers must ensure that they do not have any abnormal account associations before proceeding with the registration [6]. Group 2: Registration Conditions - Taxpayers whose annual taxable sales exceed the small-scale taxpayer threshold of 5 million yuan must register as general VAT taxpayers [10]. - Certain industries, such as gas stations and airlines, are mandated to register as general taxpayers regardless of their sales volume [13]. - Taxpayers with sound accounting practices can voluntarily register as general taxpayers even if their sales do not exceed the threshold [11][12]. Group 3: Consequences of Late Registration - If taxpayers fail to register within the stipulated time, they will be subject to VAT calculations based on their sales from the following month, without the ability to deduct input VAT until registration is completed [18]. - The tax authority will issue a notification to remind taxpayers of their obligation to register if they miss the deadline [18]. Group 4: Common Questions - The article addresses common questions regarding the criteria for determining general VAT taxpayer qualifications, including the assessment of whether a taxpayer has issued or received invoices [7][9]. - It also clarifies the implications of late registration and the necessary steps to complete the registration process [19][20].

Group 1 - The article discusses the requirements for taxpayers to register as general taxpayers if their annual taxable sales exceed the threshold set by the Ministry of Finance and the State Administration of Taxation [3][4] - It specifies that the annual taxable sales amount is calculated based on the cumulative taxable sales over a continuous period of up to 12 months or four quarters, including various sales adjustments [3] - The article highlights that for taxpayers with deductible items, the annual taxable sales are calculated based on the sales amount before deductions [3] Group 2 - Taxpayers must complete the necessary procedures within 15 days after the end of the reporting period in which their taxable sales exceed the specified threshold [4] - The small-scale taxpayer standard is set at an annual taxable sales amount of 5 million yuan or below [5]