The general taxpayer's value-added tax can be deducted, which means that enterprises need to pay value-added tax in the process of selling products and services, but on this basis, they can deduct the value-added tax paid when purchasing products and services in the early stage. Simply put, enterprises need to pay VAT when purchasing raw materials, office equipment and marketing. And the value-added tax that needs to be paid when selling products and services in the future can be deducted from the value-added tax that has been paid before purchase, thus reducing the tax that needs to be paid in the current period.

The general taxpayer handling process mainly includes the following steps:

1. Registration: first, you need to register with the tax bureau, fill in the relevant application form and provide relevant supporting materials, such as ID card and business license.

2. Invoice issuance: After successful registration, you can collect the invoice from the tax bureau or issue it by electronic invoice.

3. Tax payment: Taxpayers need to pay the corresponding taxes according to the time and method stipulated by the tax bureau.

4. Tax filing: Taxpayers need to submit relevant tax returns to the tax bureau according to the specified time and requirements, and pay the corresponding taxes.

5. Examination and acceptance: The tax bureau examines and accepts the tax returns submitted by taxpayers, and informs taxpayers to make corrections or supplement materials if there are any problems.

6. Tax consultation: Taxpayers can consult the tax bureau at any time about related tax issues, such as tax policies and tax returns.

To sum up, the general taxpayer's handling process needs to be carried out in accordance with the provisions and requirements of the tax bureau, abide by relevant laws and regulations, and ensure the accuracy and legality of tax returns.

Legal basis:

"People's Republic of China (PRC) tax collection and management law" twenty-fifth.

Taxpayers must truthfully file tax returns in accordance with the time limit and content specified by laws and administrative regulations or determined by tax authorities in accordance with the provisions of laws and administrative regulations, and submit tax returns, financial and accounting statements and other tax payment materials required by tax authorities according to actual needs.

Withholding agents must truthfully submit the tax withholding and collection report form and other relevant materials required by the tax authorities according to the actual needs in accordance with the time limit and contents of the declaration stipulated by laws and administrative regulations or determined by the tax authorities.

Article 26

Taxpayers and withholding agents can go directly to the tax authorities to file tax returns or submit tax withholding and collecting reports, or they can file the above-mentioned returns by mail, data messages or other means according to regulations.