Individual industrial and commercial households can be general taxpayers, but they need to meet the conditions of general taxpayers. General taxpayer standard: 1. For enterprises that have been in business for one year, the annual VAT sales (including export sales and tax-free sales, hereinafter referred to as annual taxable sales) meet or exceed the following standards: ① The annual taxable sales of industrial enterprises are more than 500,000 yuan; ② The annual taxable sales of commercial enterprises are above 800,000 yuan. 2, the new enterprise within one month from the date of start-up, meet the following conditions, can apply for the general taxpayer identification procedures. According to the calculation by the tax authorities, if the estimated annual taxable sales exceed the standard of small-scale enterprises, they can be temporarily recognized as general taxpayers, and the longest period of temporary recognition is one year (from the month of approval 12 months): the basic conditions for new enterprises to apply for value-added tax are: paid-in capital of 500,000 yuan (depending on local policies).
Legal objectivity:
Article 4 of the Measures for the Administration of the Registration of VAT General Taxpayers The following taxpayers do not apply for the registration of general taxpayers: (1) They choose to pay taxes according to small-scale taxpayers in accordance with the policy; (2) Other individuals whose annual taxable sales exceed the prescribed standards. Measures for the administration of the registration of general taxpayers of value-added tax Article 5 Taxpayers shall go through the registration procedures of general taxpayers with the competent tax authorities where their institutions are located.