2025Will there be any changes for us after the tax rate adjustment?

2025Will there be any changes for us after the tax rate adjustment? After the State Administration of Taxation announced the reduction of general taxpayer tax rates and general taxpayer identification standards at the beginning of this year,，Enterprises can also move forward from general taxpayers to small-scale taxpayers on December 31, 2025, a move that benefits the people.。This policy will be implemented from May 1, 2025。

Many people are still not clear about the latest tax rate，Today, let’s talk to you about the latest taxes and the identification standards for small-scale tax payments.： First, let’s take a look at the identification standards for general taxpayers and small-scale taxpayers.： Tax standards for general taxpayers：

1. Value-added tax rate reduced from 17% to 16%
2. The value-added tax rate of 11% is reduced to 10%. Tax identification standards for small-scale taxpayers： industrial enterprise：Annual sales were adjusted from the previous 500,000 to 5 million.; commercial enterprise：Annual sales were adjusted from the previous 800,000 to 5 million.; We can see the comparison between before and after adjustment very intuitively through this picture. Although it is only a 1% reduction, it is also a great discount for many companies.，Moreover, the recognition standards for small-scale taxpayers are also very preferential.，For enterprises that are already general taxpayers, there is no need to worry.，There is still an opportunity to become a small-scale taxpayer。

But if you want to convert to a general taxpayer, you need to meet two conditions.： Condition one，Only general taxpayers registered in accordance with the relevant provisions of Article 13 of the "Interim Regulations on Value-Added Tax" and Article 28 of the "Implementing Rules of the Interim Regulations on Value-Added Tax"，Can be re-registered as a small-scale taxpayer。

Article 13 of the "Interim Regulations on Value Added Tax" stipulates that，Small-scale taxpayers whose annual taxable sales exceed the prescribed standards，Must register as a general taxpayer;Not exceeding the prescribed standards，If accounting is sound，Ability to provide accurate tax information，You can also apply for general taxpayer registration。Article 28 of the "Implementing Rules of the Interim Regulations on Value Added Tax" stipulates that，Industrial 500,000、Commercial small-scale taxpayer standard of RMB 800,000。

The two terms are linked together to understand，This means that according to the industrial 500,000、Commercial general taxpayer with standard registration of RMB 800,000，Including compulsory registration and voluntary registration of general taxpayers，All can be re-registered as small-scale taxpayers。understand from another perspective，Transfer registration is allowed this time，Excluding business tax-to-VAT reform enterprises registered as general taxpayers according to the standard of 5 million yuan。

Condition 2，12 consecutive months before transfer registration date(One month is considered as one tax period，The same below)or 4 consecutive quarters(One quarter is considered as one tax period，The same below)Cumulative taxable sales do not exceed 5 million yuan。 Again，Only general taxpayers who meet the above two conditions at the same time，Only then can you transfer to a small-scale taxpayer。

at the same time，Only general taxpayers who have registered before May 1, 2025，Only then can you register as a small-scale taxpayer，5Newly registered general taxpayers after January 1st，does not meet the first condition，Does not fall within the scope of transferable registration。

Another thing worth paying attention to is the transfer registration time.， Taxpayers who meet the conditions for transfer registration，Whether to transfer registration from general taxpayer to small-scale taxpayer，It is the taxpayer’s choice，The re-registration process is also initiated by the taxpayer。but，Everyone should pay attention，The implementation time of this policy is May 1, 2025，Ending date is December 31, 2025。

That is to say，If eligible general taxpayers need to register as small-scale taxpayers，From May 1 to December 31, 2025，During this 8-month period，You can go to the competent tax authorities to complete the transfer registration procedures.。That is to say，5Before December 1st and after December 31st，Transfer registration procedures are not allowed，It can only be processed within this range。

The above is the information sharing about the tax rates and identification standards for small-scale taxpayers and general taxpayers after the tax rate adjustment.，If you want to know more, you can directly call our customer service number or consult online.!

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