| Order of the State Administration of Taxation | | 国家税务总局令 |
| (No. 43) | | （第43号） |
| The Measures for the Registration of General Value-added Tax Taxpayers, as deliberated and adopted at the 2nd executive meeting of the State Administration of Taxation in 2017 on November 30, 2017, are hereby issued and shall come into force on February 1, 2018. | | 《增值税一般纳税人登记管理办法》已经2017年11月30日国家税务总局2017年度第2次局务会议审议通过，现予公布，自2018年2月1日起施行。 |
| Annexes: | | 附件： |
| 1. Registration Form for A General Value-added Tax Taxpayer | | 1.增值税一般纳税人登记表 |
| 2. Explanations on Election to Pay Taxes as A Small-Scale Taxpayer | | 2.选择按小规模纳税人纳税的情况说明 |
| Director of the State Administration of Taxation: Wang Jun | | 国家税务总局局长：王军 |
| December 29, 2017 | | 2017年12月29日 |
| Measures for the Registration of General Value-added Tax Taxpayers | | 增值税一般纳税人登记管理办法 |
| Article 1 In order to do a good job in the registration of general value-added tax taxpayers (hereinafter referred to as “general taxpayers”), these Measures are developed in accordance with the relevant provisions of the Interim Regulation of the People's Republic of China on Value-Added Tax and the Detailed Rules for Implementation thereof. | | 第一条 为了做好增值税一般纳税人（以下简称“一般纳税人”）登记管理，根据《中华人民共和国增值税暂行条例》及其实施细则有关规定，制定本办法。 |
| Article 2 Where the annual taxable sales amount of a VAT taxpayer (hereinafter referred to as a “taxpayer”) exceeds the threshold for small-scale taxpayers (hereinafter referred to as “prescribed threshold”) as prescribed by the Ministry of Finance and the State Administration of Taxation, the taxpayer shall apply to the competent tax authority for registration as a general VAT taxpayer, except as otherwise provided for by Article 4 of these Measures. | | 第二条 增值税纳税人（以下简称“纳税人”），年应税销售额超过财政部、国家税务总局规定的小规模纳税人标准（以下简称“规定标准”）的，除本办法第四条规定外，应当向主管税务机关办理一般纳税人登记。 |
| For the purpose of these Measures, “annual taxable sales amount” means a taxpayer's cumulative sales amount subject to VAT during a business period of not more than 12 months or four quarters, including sales amount in the tax return, sales amount added upon audit, and sales amount adjusted upon tax assessment. | | 本办法所称年应税销售额，是指纳税人在连续不超过12个月或四个季度的经营期内累计应征增值税销售额，包括纳税申报销售额、稽查查补销售额、纳税评估调整销售额。 |
| Where the sale of services, intangible assets or immovable properties (hereinafter referred to as “taxable act”) of a taxpayer involves any deductible item, the annual taxable sales amount of its taxable act shall be calculated as the sales amount before deduction. The sales amount of the sale of intangible assets or the transfer of immovable properties that occurs occasionally shall not be calculated into the annual taxable sales amount of its taxable act. | | 销售服务、无形资产或者不动产（以下简称“应税行为”）有扣除项目的纳税人，其应税行为年应税销售额按未扣除之前的销售额计算。纳税人偶然发生的销售无形资产、转让不动产的销售额，不计入应税行为年应税销售额。 |
| Article 3 Where a taxpayer whose annual taxable sales amount does not exceed the prescribed threshold has a sound accounting system, and is able to provide accurate tax-related materials, the taxpayer may apply to the competent tax authority for registration as a general taxpayer. | | 第三条 年应税销售额未超过规定标准的纳税人，会计核算健全，能够提供准确税务资料的，可以向主管税务机关办理一般纳税人登记。 |
For the purpose of these Measures, “have a sound accounting system” means that a taxpayer is able to set up account books under the uniform accounting system of the state and conduct accounting based on lawful and valid vouchers.
．．．．．． | | 本办法所称会计核算健全，是指能够按照国家统一的会计制度规定设置账簿，根据合法、有效凭证进行核算。
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