Core Viewpoint - The article provides a detailed guide on how small-scale taxpayers can transition to general taxpayers, including the necessary steps and implications of this change. Group 1: Transition Process - Small-scale taxpayers can apply to become general taxpayers through the electronic tax bureau by filling out the VAT general taxpayer registration form [2][3]. - The registration can take effect in the current month or the next month, and once registered as a general taxpayer, the entity must file tax returns monthly [3][4]. - The system will automatically change the tax classification from quarterly to monthly upon successful registration [3]. Group 2: Tax Reporting Requirements - After transitioning, the tax reporting will be divided into two parts: one for the period as a small-scale taxpayer and another for the period as a general taxpayer [3][4]. - For example, if a company registers as a general taxpayer on March 1, it must file a general taxpayer return for March and a small-scale taxpayer return for January to March during the April reporting period [3]. Group 3: Tax Deduction Rules - Generally, special invoices obtained during the small-scale taxpayer period cannot be used to deduct input tax after transitioning to a general taxpayer [4]. - However, if a taxpayer has not generated income during the transition period, they can deduct input tax for the invoices obtained during that time once they are recognized as a general taxpayer [4].