Core Viewpoint - The article provides a detailed guide on how to register as a general VAT taxpayer through the new electronic tax bureau, emphasizing the importance of compliance for small-scale taxpayers whose annual taxable sales exceed 5 million yuan. Group 1: Registration Process for General VAT Taxpayer - To register as a general VAT taxpayer, users must log into the new electronic tax bureau and navigate to the "Tax Handling" section, selecting "Comprehensive Information Report" and then "Qualification Information Report" to access the registration function [2][3]. - Upon entering the system, the registration mode is automatically matched based on the taxpayer's tax-related data, which can be either confirmation mode or supplementary mode [4]. - In confirmation mode, taxpayers confirm the system-generated results, with the effective date pre-filled based on their invoicing activities [5][6]. - In supplementary mode, taxpayers must confirm pre-filled data and complete any missing information before submitting the registration [8][9][10]. Group 2: Small-Scale Taxpayer Registration - Taxpayers who are small-scale taxpayers and whose annual taxable sales exceed 5 million yuan must register as general taxpayers, unless they meet specific exceptions [19]. - The calculation of "annual taxable sales" is based on a continuous period of no more than 12 months or four quarters, not on a calendar year [21]. - Failure to register in a timely manner can lead to significant tax implications, including the inability to deduct input tax and potential penalties for late filing [23]. Group 3: Additional Information - The article includes references to relevant policies and regulations governing VAT taxpayer registration, ensuring that readers are aware of the legal framework [30].

Core Points - The article discusses the implementation of the "Tax Payment Credit Management Measures" starting from July 1, 2025, allowing individual businesses to voluntarily apply for tax credit management [2]. Group 1: Taxpayer Incentives - Individual businesses rated as A-level taxpayers (with a score above 90) will receive various incentives from tax authorities [4]. - A-level taxpayer lists will be publicly announced [5]. - A-level taxpayers can have their scores increased by 1 point for the next year, with a maximum score of 100 points for continuous A-level ratings [6]. Group 2: Invoice Management - A-level taxpayers can receive up to three months' worth of VAT invoices at once and can adjust their invoice needs immediately [7]. - Eligible taxpayers can apply for fully digital electronic invoices from their tax authorities [7]. Group 3: Additional Benefits - Tax authorities will provide a green channel or dedicated personnel to assist A-level taxpayers who have maintained their status for three consecutive years [8]. - Joint incentives from tax authorities and related departments will be implemented, along with other measures based on actual conditions [9].

Core Viewpoint - The article emphasizes the importance of compliance with the new regulations regarding the reporting of tax-related professional service institutions and personnel, highlighting the consequences of non-compliance [5][6]. Group 1: Tax Professional Service Management - The "Management Measures for Tax Professional Services (Trial)" stipulates that institutions providing tax-related services must report their basic information as per regulations [5]. - Failure to report this information may lead to reminders, deadlines for correction, or even interviews by the tax authority [6]. - Serious violations can result in being classified as a dishonest entity, with the tax authority issuing risk warnings to clients and requiring on-site processing of tax-related business [6]. Group 2: VAT General Taxpayer Registration - Small-scale VAT taxpayers must register as general taxpayers according to policy, which can be done through the electronic tax bureau [10]. - The registration process includes two modes: confirmation and supplementary [13]. - In the confirmation mode, taxpayers confirm system-generated results, while in the supplementary mode, they fill in missing information based on pre-filled data [16]. Group 3: Important Considerations - Once registered as a general taxpayer, a taxpayer cannot revert to small-scale taxpayer status unless specified by the State Taxation Administration [17].