Port communicationThe process of converting a general taxpayer enterprise into a small-scale taxpayer enterprise. With the tax bureau announcing that general taxpayers can convert into small-scale taxpayer enterprises,，Many companies are eager to try，So for general taxpayer enterprises to be converted into small-scale enterprises，Although the tax rate has suddenly been reduced，But its impact will also follow。What's down there?，Hong Kong Xintong-will explain the conversion process from a general taxpayer enterprise to a small-scale taxpayer enterprise。
General taxpayers must meet the following conditions to convert to small-scale taxpayers:： 1、First, in accordance with the relevant provisions of the "Interim Regulations on Value-Added Tax" and the "Implementation Rules of the Interim Regulations on Value-Added Tax"，Registered as a general taxpayer. 2、12 consecutive months before transfer registration date(File taxpayer returns monthly)or 4 consecutive quarters(Quarterly filing of taxpayer returns)Cumulative taxable sales do not exceed 5 million yuan。
but，It is worth noting that，Enterprises that want to convert back to small-scale need to apply before December 31, 2025。 two、Procedures for converting general taxpayers into small-scale taxpayers 1、correct、Completely fill in the "Conversion from General Taxpayer to Small-scale Taxpayer Registration Form"(As shown below)： When a general taxpayer enterprise is converted into a small-scale taxpayer enterprise 2、Provide tax registration certificate，However, taxpayers who have implemented real-name tax filing，No tax registration certificate required。
three、Connection of tax calculation methods before and after transfer registration 1、After the taxpayer transfers registration，From the next period of registration(Taxpayers filing quarterly returns will start from the next quarter;Taxpayers filing monthly returns will start from next month)，Calculate tax according to the simplified tax calculation method for small-scale taxpayers。 2、Transfer registration period，Taxes are still calculated in accordance with the relevant regulations for general taxpayers。
Four、How do general taxpayers issue invoices after the tax rate adjustment? 1、After adjustment of VAT rate，General taxpayers have issued invoices at the original tax rate before the tax rate adjustment.，If a sales discount occurs、cancel、Return or incorrect invoicing，Issue a red invoice based on the original applicable tax rate。 2、General taxpayers who have not issued a VAT invoice before the VAT rate adjustment，Value-added tax taxable sales activities shall be reimbursed according to the original applicable tax rate.。
Five things to consider when converting a general taxpayer enterprise into a small-scale taxpayer enterprise、Can I convert to a general taxpayer after I convert to a small-scale taxpayer? The operating period does not exceed 12 consecutive months or 4 consecutive quarters from the next period on the registration date.，The taxable sales of re-registered taxpayers exceed the Ministry of Finance、Small-scale taxpayer standards stipulated by the State Administration of Taxation，Should be in accordance with the "VAT General Taxpayer Registration and Management Measures"(State Administration of Taxation Order No. 43)relevant provisions of，Register as a general taxpayer with the competent tax authority。
About Hong Kong Xintong
Hong Kong Xintong focuses onGuangdong and Hong Kong license plates、Shenzhen Hazardous Chemicals Business License、Shenzhen labor dispatch licenseandShenzhen Charity Foundationapplication services，Assist customers to applyShenzhen travel agency business license、Shenzhen pawn shop business license、Shenzhen auction house license and other mainstream domestic financial licenses，Support enterprises to achieve compliance expansion of cross-border financial business。Also availableODI overseas investment registration、International travel agency registration and other services，Help enterprises expand their presence in international markets。Provide one-stop compliance solutions for enterprises。To learn more，Please contactHong Kong Information Communications Consultant。
