Taxpayers are divided into general taxpayers and small-scale taxpayers，So, can small-scale taxpayers and general taxpayers be converted into each other??

Taxpayers are divided into general taxpayers and small-scale taxpayers，So, can small-scale taxpayers and general taxpayers be converted into each other?? Taxpayers are divided into general taxpayers and small-scale taxpayers，So, can small-scale taxpayers and general taxpayers be converted into each other?? General taxpayers General taxpayers refer to enterprises and corporate entities whose annual VAT payable sales exceed the standards for small-scale taxpayers stipulated by the Ministry of Finance.。

The characteristic of general taxpayers is that the input VAT can be deducted from the output tax。 Small-scale taxpayers Small-scale taxpayers refer to those whose annual sales are below the prescribed standards.，And the accounting is not perfect，VAT taxpayers who cannot submit relevant tax information as required。The so-called imperfect accounting refers to the inability to correctly calculate the output tax of value-added tax.、Input tax and tax payable。

Criteria for converting to a general taxpayer

1. Taxpayers engaged in the production of goods or provision of taxable services or those whose main business is，Annual value-added taxable sales exceed 500,000 yuan;
2. Taxpayers with annual taxable service sales exceeding 5 million yuan;
3. The annual taxable sales of other industries exceed 800,000 yuan。

How to become a formal general taxpayer. If the taxpayer's annual taxable sales exceed the prescribed standards, he should go through the general taxpayer qualification registration procedures but fails to do so overdue.，will be forcibly transferred。Forced taxpayers do not register as general taxpayers，Instead, adjust taxes，Adjusted from 3% for small scale to applicable tax rate，Temporarily use the small-scale declaration form when reporting，Only the tax rate is based on the standard for general taxpayers，However, input tax cannot be deducted，Special VAT invoices are not allowed。

After forced transfer，The tax filing period has been changed from quarterly filing to monthly filing.，And it cannot be declared in the online hall，You need to bring a small-scale declaration form(Calculate tax at general taxpayer rate)Go to the tax service office to declare manually。 After a forced taxpayer is registered as a general taxpayer in accordance with regulations，Taxpayers can use the general taxpayer return form，Deduct input tax，Use special VAT invoices。

Whether general taxpayers can be converted into small-scale taxpayers according to relevant regulations：Unless otherwise specified by the State Administration of Taxation，Once a taxpayer is recognized as a general taxpayer,，Not allowed to become a small-scale taxpayer。 therefore，Enterprises should be careful when applying for general taxpayer status，Once you become a general taxpayer，Want to transfer back to small-scale taxpayers，I can't turn back。

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