The policy of transferring General taxpayers to small-scale taxpayers was postponed until 31 December 2019. General taxpayers who meet  the following condition can be changed to small-scale taxpayers :

General Txpayers, whose accumulated sales less than 5 million yuan before the date of re-registration for 12 consecutive months (one month as a tax period) or four consecutive quarters (one quarter as a tax period) ,can be converted to small-scale taxpayers

Related Policies：
a. Announcement No. 18, 2018 of State Administration of Taxation
b. Announcement No. 20, 2018 of State Administration of Taxation