the tax registration form (applicable to unit taxpayers) shall be filled in by general taxpayers or small-scale taxpayers. Of course, those who meet the requirements of ordinary taxpayers must be filled in as small-scale taxpayers.

General taxpayers refer to enterprises and enterprise units whose annual VAT sales (hereinafter referred to as annual taxable sales, including all taxable sales in a calendar year) exceed the standards for small-scale taxpayers stipulated by the Ministry of Finance. The characteristic of ordinary taxpayers is that the input tax amount of VAT can be deducted from the output tax amount. ?