I. General taxpayers:

1. Taxpayers who produce goods or provide taxable services mainly produce goods or provide taxable services (that is, taxpayers' annual sales of goods or provide taxable services account for more than 50% of taxable sales) and concurrently engage in wholesale or retail of goods, with annual taxable sales exceeding 500,000.

2, engaged in wholesale or retail business, annual taxable sales of more than 800 thousand yuan.

Second, small-scale taxpayers:

1. Taxpayers who are engaged in the production of goods or provide taxable services, whose main business is the production of goods or the provision of taxable services, and who also engage in the wholesale or retail of goods, and whose annual VAT sales (hereinafter referred to as taxable sales) are below 500,000 yuan (inclusive).

2. Taxpayers other than the above provisions have an annual taxable sales of less than 800,000 yuan (inclusive).

Extended data:

Article 15 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC) stipulates that the following seven items shall be exempted from value-added tax:

1, self-produced agricultural products sold by agricultural producers.

2. Contraceptive drugs and appliances.

3. Old books.

4 imported instruments and equipment directly used for scientific research, scientific experiments and teaching.

5. Imported materials and equipment provided free of charge by foreign governments and international organizations.

6. Special articles for the disabled are directly imported by disabled organizations.

7. sell your used items.

8, in addition to the provisions of the preceding paragraph, the value-added tax relief items shall be stipulated by the State Council. No region or department may stipulate tax exemption or reduction items.

Baidu Encyclopedia-VAT