各省、自治区、直辖市和计划单列市国家税务局：为加强增值税一般纳税人（以下简称一般纳税人）的管理，在一般纳税人年审和临时一般纳税人转为一般纳税人过程中，对已使用增值税防伪税控系统但年应税销售额未达到规定标准的一般纳税人，如会计核算健全，且未有下列情形之一者 State tax bureaus of all provinces, autonomous regions, municipalities directly under the Central Government, and cities specifically designated in the state plan: In order to strengthen the management of value-added tax general taxpayers (hereinafter referred to as general taxpayers), in the process of general taxpayer annual review and temporary general taxpayer conversion to general taxpayers, VAT tax control system has been used, but the annual taxable sales did not meet the required standard of general taxpayers, such as accounting sound, and without any of the following circumstances