| Announcement of the State Administration of Taxation | | 国家税务总局公告 |
| (No. 18 [2018]) | | （2018年第18号） |
| Announcement on Unifying the Standards for Small-scale Taxpayers and Other Several Value-added Tax Issues | | 关于统一小规模纳税人标准等若干增值税问题的公告 |
| The unification of the standards for small-scale taxpayers and other several value-added tax (“VAT”) issues are announced as follows: | | 现将统一小规模纳税人标准等若干增值税问题公告如下： |
| I. A general taxpayer that concurrently meets the following conditions may, according to Article 2 of the Notice of the Ministry of Finance and the State Administration of Taxation on Unifying the Standards for Small-Scale Value-added Tax Payers (No. 33 [2018], MOF), registration of conversion into a small-scale taxpayer, or choose to continue to be registered as a general taxpayer: | | 一、同时符合以下条件的一般纳税人，可选择按照《财政部 税务总局关于统一增值税小规模纳税人标准的通知》（财税〔2018〕33号）第二条的规定，转登记为小规模纳税人，或选择继续作为一般纳税人： |
| (1) It is registered as a general taxpayer according to Article 13 of the Interim Regulation of the People's Republic of China on Value Added Tax and Article 28 of the Detailed Rules for the Implementation of the Interim Regulation of the People's Republic of China on Value Added Tax. | | （一）根据《中华人民共和国增值税暂行条例》第十三条和《中华人民共和国增值税暂行条例实施细则》第二十八条的有关规定，登记为一般纳税人。 |
| (2) The accumulative sales amount subject to VAT (hereinafter referred to as “taxable sales amount”) for consecutive 12 months (taking 1 month as a tax period, hereafter the same) prior to the conversion registration date or consecutive four quarters (taking 1 quarter is a tax period, hereafter the same) does not exceed 5 million yuan. | | （二）转登记日前连续12个月（以1个月为1个纳税期，下同）或者连续4个季度（以1个季度为1个纳税期，下同）累计应征增值税销售额（以下称应税销售额）未超过500万元。 |
| Where the business period prior to the conversion registration date is less than 12 months or 4 quarters, the accumulative taxable sales amount set out in the preceding paragraph shall be estimated based on the monthly (quarterly) average taxable sales amount. | | 转登记日前经营期不满12个月或者4个季度的，按照月（季度）平均应税销售额估算上款规定的累计应税销售额。 |
| The specific scope of taxable sales amount shall be governed by the relevant provisions of the Measures for the Administration of the Registration of General Value-added Tax Taxpayers (Order No. 43, SAT) and the Announcement of the State Administration of Taxation on Several Matters concerning the Registration of General Value-added Tax Taxpayers (Announcement No. 6 [2018], SAT). | | 应税销售额的具体范围，按照《增值税一般纳税人登记管理办法》（国家税务总局令第43号）和《国家税务总局关于增值税一般纳税人登记管理若干事项的公告》（国家税务总局公告2018年第6号）的有关规定执行。 |
| II. Taxpayers complying with the provisions of Article 1 of this Announcement shall complete the Registration Form for Conversion of a General Taxpayer into a Small-scale Taxpayer (see Annex for table sample), and provide the tax registration certificates; and taxpayers handling tax-related affairs in a real-name manner are not required to provide tax registration certificates. The competent tax authorities shall handle the cases under the following circumstances: | | 二、符合本公告第一条规定的纳税人，向主管税务机关填报《一般纳税人转为小规模纳税人登记表》（表样见附件），并提供税务登记证件；已实行实名办税的纳税人，无需提供税务登记证件。主管税务机关根据下列情况分别作出处理： |
| (1) Where the content entered by a taxpayer is consistent with the information on tax registration and filing of tax returns, the competent tax authority shall handle it on the spot. | | （一）纳税人填报内容与税务登记、纳税申报信息一致的，主管税务机关当场办理。 |
| (2) Where the content entered by a taxpayer is inconsistent with the information on tax registration and filing of tax returns or fails to satisfy the entering requirements, the competent tax authority shall notify the taxpayer of the content to be supplemented on the spot. | | （二）纳税人填报内容与税务登记、纳税申报信息不一致，或者不符合填列要求的，主管税务机关应当场告知纳税人需要补正的内容。 |
| III. After the general taxpayer transfers registration as a small-scale taxpayer (hereinafter referred to as “transfer registered taxpayer”), VAT shall be calculated by the simple tax computation method from the next period of the transfer registration date; and VAT shall still be calculated and paid under the relevant provisions on general taxpayers in the current period of the transfer registration date. | | 三、一般纳税人转登记为小规模纳税人（以下称转登记纳税人）后，自转登记日的下期起，按照简易计税方法计算缴纳增值税；转登记日当期仍按照一般纳税人的有关规定计算缴纳增值税。 |
IV. The input tax amount whose credit has not been declared by a transfer registered taxpayer and remaining VAT credit at the end of the current period of transfer registration date shall be included in “tax payable-input tax to be credited.”
．．．．．． | | 四、转登记纳税人尚未申报抵扣的进项税额以及转登记日当期的期末留抵税额，计入“应交税费-待抵扣进项税额”核算。
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