申请认定为增值税一般纳税人的条件
Conditions for applying to be recognized as general VAT taxpayer
（1）年增值税销售额（包括出口销售额和免税销售额，以下简称年应税销售额）达到或超过以下规定标准： ①工业企业年应税销售额在50万元以上； ②商业企业年应税销售额在80万元以上。
(1) The annual value-added tax sales (including export sales and tax-free sales, hereinafter referred to as annual taxable sales) meet or exceed the following standards: ① the annual taxable sales of industrial enterprises are more than 500000 yuan; ② the annual taxable sales of commercial enterprises are more than 800000 yuan.
（2）会计核算健全、年应税销售额在30万元以上的工业企业 （3）企业总分支机构不在同一县（市），且实行统一核算，如总机构已为增值税一般纳税人，分支机构也可申请办理一般纳税人。
(2) Industrial enterprises with sound accounting and annual taxable sales of more than 300000 yuan (3) the general branches of enterprises are not in the same county (city), and unified accounting is implemented. If the head office has been a general VAT taxpayer, the branches can also apply for general taxpayers.