Definition of general VAT taxpayer：
1. Taxpayers with annual VAT taxable sales more than 5 million yuan.
2. Taxpayers whose annual VAT taxable sales are less than the threshold of small-scale taxpayers and the new VAT taxpayers are allowed to apply for the qualification of General VAT Taxpayer from the Competent Tax Authorities
3. In addition to comply with the relevant provisions to select to be small-scale taxpayers, if the annual taxable sales are greater than  5 million yuan, VAT taxpayers must be registered to be general VAT taxpayers within 20 working days after the end of the reporting period; If it is not handled in time, the Competent Tax Authority would issue a notice of Tax Matters to the taxpayers in accordance with the Provisions in 10 working days after the prescribed period, informing the taxpayers to complete the General VAT taxpayer’s registration within 10 working days from the date of notification.

Tax period: Taxpayer shall declare the tax payment by monthly .The month’s VAT shall be paid from the 1st to the 15th of the following month.

Import goods: Taxpayers can handle the import goods by the company's name and the paid value added tax can be deducted from VAT output.

Tax invoice management: It can apply to the state tax bureau for buying blank special VAT invoices, and issue special VAT invoices to customers through VAT issuing system.

VAT output: Pay 13% (9% or 6% )VAT output against sales revenue

VAT payable: The discrepancy between VAT output and  VAT input is the VAT payable

VAT Returns: Submiting the VAT Returns through the Tax -refund Declaration System, which shall be completed after reported the VAT details from VAT issuing system to the Tax Authority