Announcement of the State Taxation Administration on Matters Concerning the Administration of Registration of General VAT Taxpayers
Announcement of the State Taxation Administration on Matters Concerning the Administration of Registration of General VAT Taxpayers
Announcement of the State Taxation Administration on Matters Concerning the Administration of Registration of General VAT Taxpayers
Announcement of the State Taxation Administration [2026] No. 2
January 1, 2026
Pursuant to the Value-Added Tax Law of the People’s Republic of China (hereinafter referred to as the “VAT Law”) and its Implementation regulations, matters concerning the administration of the registration of general VAT taxpayers (hereinafter referred to as “general taxpayers”) are hereby announced as follows:
1. Where a VAT taxpayer (hereinafter referred to as a “taxpayer”) has annual taxable sales subject to VAT exceeding the threshold for small-scale VAT taxpayers as prescribed under the VAT Law (hereinafter referred to as the “prescribed threshold”), the taxpayer shall apply for registration as a general taxpayer, except in the following circumstances:
(1) non-enterprise entities that do not regularly engage in taxable transactions, whose principal business activities do not fall within the scope of taxable transactions, and that elect to pay VAT as small-scale taxpayers (hereinafter referred to as “electing to pay VAT as small-scale taxpayers”); or
(2) natural persons.
Other circumstances in which registration as a general taxpayer is required shall be governed by the relevant provisions of the State Taxation Administration.
2. Where a taxpayer’s annual taxable sales subject to VAT do not exceed the prescribed threshold, but the taxpayer maintains a sound accounting system and is able to provide accurate tax information, the taxpayer may apply for registration as a general taxpayer.
3.
......
Announcement of the State Taxation Administration [2026] No. 2
January 1, 2026
Pursuant to the Value-Added Tax Law of the People’s Republic of China (hereinafter referred to as the “VAT Law”) and its Implementation regulations, matters concerning the administration of the registration of general VAT taxpayers (hereinafter referred to as “general taxpayers”) are hereby announced as follows:
1. Where a VAT taxpayer (hereinafter referred to as a “taxpayer”) has annual taxable sales subject to VAT exceeding the threshold for small-scale VAT taxpayers as prescribed under the VAT Law (hereinafter referred to as the “prescribed threshold”), the taxpayer shall apply for registration as a general taxpayer, except in the following circumstances:
(1) non-enterprise entities that do not regularly engage in taxable transactions, whose principal business activities do not fall within the scope of taxable transactions, and that elect to pay VAT as small-scale taxpayers (hereinafter referred to as “electing to pay VAT as small-scale taxpayers”); or
(2) natural persons.
Other circumstances in which registration as a general taxpayer is required shall be governed by the relevant provisions of the State Taxation Administration.
2. Where a taxpayer’s annual taxable sales subject to VAT do not exceed the prescribed threshold, but the taxpayer maintains a sound accounting system and is able to provide accurate tax information, the taxpayer may apply for registration as a general taxpayer.
3.
......