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]

Core Viewpoint - The article discusses the tax implications for small-scale taxpayers in China, particularly when their annual taxable sales exceed 5 million yuan, necessitating a transition to general taxpayer status [10][12]. Group 1: Taxpayer Classification - Small-scale taxpayers must register as general taxpayers if their annual taxable sales exceed 5 million yuan, with exceptions for specific cases [12]. - The "annual taxable sales" is calculated over a continuous period of up to 12 months or four quarters, not based on the natural year [14]. Group 2: Tax Deduction Rules - Input tax cannot be deducted for equipment purchased for employee welfare, such as cafeteria equipment, while it can be deducted for equipment used in business operations, like restaurant kitchen equipment [4]. - If a company fails to register as a general taxpayer in a timely manner, it will face penalties, including the inability to deduct input tax and potential impacts on the company's credit due to late tax filings [16]. Group 3: Registration Process - The registration process for becoming a general taxpayer involves logging into the electronic tax bureau, selecting the appropriate modules, and submitting the necessary forms [19].