I. Conditions of general VAT taxpayer
1. For the taxpayer engaging in goods production or providing VAT taxable labor services, the sales volume of the VAT taxable items exceeds RMB 1 million in one tax paying year;
2. For the taxpayer engaging in wholesales and retails of goods, the sales volume of the VAT taxable items exceeds RMB 1.8 million in one tax paying year;
3. For the taxpayer engaging in goods production or providing VAT taxable labor services, and engaging in wholesales and retails of goods as concurrent businesses (among the entire VAT taxable items, the sales volume of retail or wholesale goods is less than 50%), the sales volume of taxable items exceeds RMB 1 million;
4. The taxpayer has sound accounting calculation system, and can accurately calculate output tax amount, input tax amount, and payable tax amount;
5. The taxpayer possesses fixed business area, and has opened a bank account.

II. Materials to be provided in the application for the general VAT taxpayer
(1) Written report of applying for the VAT taxpayer;
(2) Duplicate of Tax Registration Certificate;
(3) Qualification Certificate and Accounting Book of accounting staff;
(4) Other materials required by tax organ.

III. How to apply for general taxpayer
1. Any company applying for the general taxpayer shall apply to the local competent tax organ and handle the general taxpayer procedures;
2. If the headquarters and branches of the company are not in the same county (city), the headquarters and branches shall apply to their respective local competent tax organs.

IV. Handling process for general taxpayer
1. Provide the materials listed in Article II, and receive the “Application and Approval Table of General VAT Taxpayer” from the Auditing Section where the applicant is located;
2. The Auditing Section shall conduct spot investigation on the application and work out an investigation report. You should take the initiative to cooperate with the investigation, and prepare for corresponding materials;
3. When your general VAT taxpayer qualification is verified or not approved, the Auditing Seciton will inform you to receive corresponding materials;
4. You may apply for receiving and buying the special VAT invoices.