1. Annual VAT taxable sales of CNY 5 million or less;
2. Taxpayers engaged in the production of goods or the provision of taxable services and taxpayers primarily engaged in the production of goods or the provision of taxable services and also engaged in the wholesale or retail sale of goods, with annual VAT taxable sales of less than CNY 500,000;
3. Other individuals whose annual taxable sales exceed the criteria for small-scale taxpayers shall be taxed as small-scale taxpayers;
4. Non-enterprise entities and enterprises with infrequent taxable activity may choose to be taxed as small-scale taxpayers.
0 laptops
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0 large multifunctional copier