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].