根据国家税务总局关于《增值税一般纳税人申请认定办法》及《关于加强增值税征收管理工作的通知》，结合本地实际特制定本工作规程。一、一般纳税人认定的条件1、从事货物生产或提供应税劳务的纳税人，销应税货物或劳务的年销售额在100万元以上；2、从事货物批发或零售的纳税人 According to the State Administration of Taxation on “VAT General Taxpayers to apply for determination of” and “on strengthening the management of VAT levy notice”, combined with local actual special special work procedures. I. Conditions Confirmed by General Taxpayers 1. The annual sales of taxpayers, taxable goods or labor services engaged in the production of goods or providing taxable services are over 1 million yuan. 2. Taxpayers engaged in the wholesale or retail of goods