Taxpayers with an annual turnover that exceeds the above thresholds are considered as general taxpayers and should register and obtain approval from the tax authorities for this classification.

• 凡年应税销售额超过以上所述的小规模纳税人标准的纳税人，均为一般纳税人。其应到税务机关办理税务登记并申请办理一般纳税人的认定手续。