1. The general taxpayer refers to the annual taxable sales volume (hereinafter referred to as the annual taxable sales volume, which refers to the cumulative taxable sales volume of the taxpayer within the operating period of no more than 12 months or four quarters in a row, including the tax declaration sales volume, the tax inspection supplementary sales volume, and the tax assessment adjustment sales volume) exceeds the sales volume of the Ministry of Finance Enterprises and enterprise units according to the standard of small-scale taxpayers stipulated by the State Administration of Taxation.
2. The characteristic of ordinary taxpayers is that the input VAT can be used to offset the output VAT.
The basic details of what the general taxpayer is are explained in this article, and I hope it will be helpful to everyone.
