Small-scale taxpayers do not need to apply. As long as the tax registration, are small-scale taxpayers. As a jewelry company, with an annual sales of 800,000 yuan, they should apply for VAT as a general taxpayer in the next month. Otherwise, the competent national tax authorities will collect VAT at 17% according to the management of ordinary taxpayers, and the input tax will not be deducted.

Article 28

The standards for small-scale taxpayers mentioned in Article 11 of the Regulations are:

(a) taxpayers engaged in the production of goods or providing taxable services, as well as taxpayers mainly engaged in the production of goods or providing taxable services, concurrently engaged in the wholesale or retail of goods, and the annual VAT sales (hereinafter referred to as taxable sales) is less than 500,000 yuan (inclusive, the same below);

(2) For taxpayers other than those specified in Item (1) of Paragraph 1 of this Article, the annual taxable income is less than 800,000 yuan.

Article 34

Under any of the following circumstances, the tax payable shall be calculated according to the sales amount and VAT rate, and the input tax shall not be deducted, nor shall special VAT invoices be used:

(a) the general taxpayer's accounting is not perfect, or can not provide accurate tax information;

(2) Except as stipulated in Article 29 of these Detailed Rules, the taxpayer's sales amount exceeds the standard of small-scale taxpayers, and the general taxpayer has not gone through the identification procedures.