First of all, small-scale taxpayers are more flexible in operation and relatively loose in tax supervision; Secondly, ordinary taxpayers require standardization, but the business scope is wider. You can issue VAT online customer service invoices, which is convenient for doing business with general VAT taxpayers. In a sense, although the tax supervision of general taxpayers is stricter, the tax rate of general taxpayers of value-added tax is lower than that of small-scale taxpayers. In short, it is the only way for enterprises to develop and handle ordinary taxpayers.