Administrative Measures for the Registration of VAT General Taxpayers

Administrative Measures for the Registration of VAT General Taxpayers

Order of the State Administration of Taxation No.43

December 29, 2017

The Administrative Measures for the Registration of VAT General Taxpayers as adopted at the 2nd executive meeting of 2017 of the State Administration of Taxation on November 30, 2017, are hereby issued and shall come into force as of February 1, 2018.

Director of the State Administration of Taxation: Wang Jun

Administrative Measures for the Registration of VAT General Taxpayers

Article 1 The Measures are enacted in accordance with the Interim Regulations of the People's Republic of China on Value-added Tax and the implementing rules thereof to effectively manage the registration of VAT general taxpayers (hereinafter referred to as "general taxpayers"),.

Article 3 VAT taxpayers (hereinafter referred to as "taxpayers") with an annual taxable sales amount exceeding the threshold set for small-scale taxpayers by the Ministry of Finance and the State Administration of Taxation (hereinafter referred to as the "Set Threshold") shall register as general taxpayers with the competent tax authorities, unless the provisions of Article 4 hereof apply.
For the purpose of the Measures, the term "annual taxable sales amount" shall refer to a taxpayer's cumulative sales amount subject to VAT for an operating period of no more than 12 consecutive months or four consecutive quarters, inclusive of the sales amount declared for tax, the sales amount to add as discovered in tax audit, and the adjustment to sales amount based on tax assessment.
Where the services, intangible assets or real property sold (hereinafter referred to as the "taxable activities") by a taxpayer involve deductible items, the annual taxable sales amount of its taxable activities shall be computed based on the sales amount before deduction.
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