The notice of the State Administration of Taxation on adjusting the matters relating to the management of general taxpayers of value-added tax (No. eighteenth of the State Administration of Taxation 2015) stipulates that the annual sales tax payable of taxpayers exceeds the standard stipulated by the Ministry of Finance and the State Administration of Taxation (hereinafter referred to as the "standard"), and is in line with the relevant policies and regulations. If taxpayers choose to pay taxes by small-scale taxpayers, they shall submit written explanations to the competent tax authorities. "Third"

That is to say, in line with the relevant policies and regulations, if the annual taxable sales volume is chosen to be paid by small-scale taxpayers, even if the sales amount exceeds the prescribed standard, the taxpayer can pay taxes only if he submitted written instructions to the competent tax authorities.

Then, can all taxpayers' annual taxable sales exceed the required standard to levy VAT according to the levy rate?

The tax sales of other individuals outside the individual industrial and commercial households are more than the prescribed standards, and they do not need to submit written instructions to the competent tax authorities and pay tax on small scale taxpayers.

Article twenty-ninth of the detailed rules for the implementation of the Provisional Regulations on value added tax of People's Republic of China stipulates that other taxable persons whose annual taxable sales exceed those of small scale taxpayers are taxable by small-scale taxpayers, and those of non enterprise units and those which do not often engage in taxable activities may pay taxes according to the small norm taxpayers.

1. other persons who have annual sales of taxable services exceeding the prescribed standard do not belong to the general taxpayer.

Taxable services whose annual sales exceed the required standard, but the units and individual business owners who do not regularly provide taxable services may pay taxes in accordance with small-scale taxpayers.

2. the public pport service provided by the general taxpayer in the pilot taxpayer may choose to pay the value added tax according to the simple tax calculation method.

Public pport services include passenger ferry, public pport, subway, urban light rail, taxi, long-distance passenger pport and shuttle bus.

Among them, the shuttle bus refers to the land pportation which is carried out by fixed routes, fixed hours and passengers at fixed stations.

3. the general taxpayer of the pilot taxpayer shall use the tangible movable property purchased or made by oneself before the pilot implementation of the area as the operating lease service provided by the subject matter. During the pilot period, the value-added tax can be calculated according to the simplified tax calculation method.

4. from the date of the implementation of the pilot project in the region to December 31, 2017, it has been recognized as a general taxpayer in the pilot taxpayers of animation enterprises. It provides animation scripts compilation, image design, background design, animation design, animation, production, production, production, production, production, production, production, production, production, production, production, production, production, production, production, production, production, shooting, drawing, color matching, image synthesis, dubbing, soundtrack, sound synthesis, editing, subtitle production, compression pcoding (for network animation, mobile animation format adaptation), and the pfer of animation rights in the territory (including animation brand, image or content authorization and re authorization).

5. in the pilot taxpayers, the movie projection services, warehousing services, loading and unloading services and delivery services provided by the general taxpayers can choose to pay VAT according to the simplified tax calculation method.

6. before December 31, 2015, the general taxpayer in the domestic unit can choose to pay VAT according to the simple tax calculation method through the voice call service, electronic data and information pmission service provided by the satellite.

The general taxpayer provides the Ministry of Finance and the state.

The specified taxable service can be selected to apply the simple tax calculation method, but once it is selected, it is not allowed to change within 36 months.

According to the provisions of documents No. 2008, 170, 2009 [9] and fiscal [2014] 57, the scope of paying taxes on small scale taxpayers is as follows:

1. taxpayers selling the goods they used have been implemented according to the following policies:

(1) the general taxpayer sells the fixed assets that he has used and is not allowed to deduct and does not deduct the input tax in accordance with the tenth provision of the regulations. The value added tax shall be reduced by half according to the simple method according to the 3% levy rate.

(2) taxpayers sell secondhand goods, and in accordance with the simplified method, the value added tax is reduced by half according to the 3% levy rate.

Before December 31st, 2.2008 years ago, the taxpayers who had already expanded the scope of VAT deduction scale were not allowed to sell the fixed assets purchased or made by themselves before December 31, 2008, and the value added tax was reduced by half according to the 3% levy rate.

Before December 31, 2008, taxpayers who had expanded the scope of VAT deduction scale were included in the sale of value-added tax.

The value added tax shall be levied on the fixed assets purchased or made in the pilot area before the 3% levy rate.

3. if the general taxpayer sells the following goods produced by himself, he may choose to pay the value-added tax according to the simplified method according to the 3% levy rate.

(1) electricity generated by small hydro generating units below county level and below county level.

Small hydro power units refer to small hydro generating units with a capacity of less than 50 thousand kilowatts (including 50 thousand kilowatts) built by various investment entities.

(2) sand, earth and stone used for construction and production of building materials.

(3) bricks, tiles and lime (clay free solid bricks and tiles) continuously produced by sand, earth, stone or other minerals excavated by oneself.

(4) biological products made from microorganisms, microbial metabolites, animal toxins, human or animal blood or tissues.

(5) tap water.

(6) commercial concrete (confined to cement concrete produced by cement).

4. the sales of tap water belonging to the general taxpayer shall be levied in accordance with the 3% levy rate according to the simple method, and the value-added tax specified in the tax deduction voucher of the value-added tax shall not be deducted from the purchase of tap water.

5. general

The sale of goods is one of the following circumstances, and the value added tax shall be calculated on a simplified basis at the rate of 3% levy.

(1) consignment shop sells consignments (including goods sold by individuals).

(2) the pawnbroking industry sells dead goods;

(3) duty-free shops retailing duty-free goods approved by the State Council or authorized organs of the State Council.

　　綜上所述，符合上述有關(guān)政策規(guī)定，從事貨物生產(chǎn)或者提供應(yīng)稅勞務(wù)的納稅人，以及以從事貨物生產(chǎn)或者提供應(yīng)稅勞務(wù)為主，并兼營(yíng)貨物批發(fā)或者零售的納稅人，年應(yīng)稅銷售額超過(guò)50萬(wàn)元，貨物批發(fā)或者零售的納稅人，年應(yīng)稅銷售額超過(guò)80萬(wàn)元，應(yīng)稅服務(wù)納稅人，應(yīng)稅服務(wù)年銷售額達(dá)到或超過(guò)500萬(wàn)元，可選擇按小規(guī)模納稅人納稅，向主管稅務(wù)機(jī)關(guān)提交書(shū)面說(shuō)明，可按3%的征收率計(jì)算繳納增值稅;其他不符合上述有關(guān)政策規(guī)定的納稅人，超過(guò)規(guī)定標(biāo)準(zhǔn)的，需向主管稅務(wù)機(jī)關(guān)填報(bào)《增值稅一般納稅人資格登記表》，辦理一般納稅人登記事項(xiàng)，未按規(guī)定時(shí)限辦理的，主管稅務(wù)機(jī)關(guān)制作《稅務(wù)事項(xiàng)通知書(shū)》，告知納稅人辦理相關(guān)手續(xù)，逾期仍不辦理的，將按《中華人民共和國(guó)增值稅暫行條例實(shí)施細(xì)則》第三十四條規(guī)定，按銷售額依照增值稅稅率計(jì)算應(yīng)納稅額，不得抵扣進(jìn)

No special VAT invoice shall be used until the taxpayer has gone through the relevant formalities.