Input is greater than output, which means that it is possible for enterprises to buy more than sell in the short term, but it is bound to be problematic in the long run. The tax bureau is not so easy to deal with, and the tax rate index is hard. If not, you have to pay taxes, or wait for the tax bureau to come to check. The tax rate is the ratio of value-added tax paid (that is, the difference between input and output) to sales. According to the different business scope of commodity circulation industry, the tax rate standards that tax authorities should achieve are also different. The high tax rate may be above 5%, such as cosmetics, and the low commodity trading enterprises such as building materials may be only one thousandth. In 2003-04, it may be a little different, because this kind of thing has gone up too much. The statement of the firm you consulted is wrong, and the tax authorities will not grasp this index of commercial enterprises with different business scope according to a unified proportion. The general corporate tax rate is too low or lower than the industry average, and it is usually suspected of concealing sales. Generally speaking, it is to evade value-added tax by selling without invoicing or reporting output tax. If the report cannot correctly reflect the corresponding inventory increase, sales and related capital transactions, the serious situation should be checked. Input exceeds output for three consecutive months (this phenomenon is normal in the first few months of the establishment of commercial enterprises). As long as there are real inventory purchases and consistent capital transactions, the tax authorities can only identify them. But in general, at least the administrator will come to see the company. If your enterprise is still in the pre-identification period of general taxpayers, the pre-identification period will be extended. It may not pass. The general taxpayer qualification has nothing to do with the tax amount, but the sales amount reaches a certain standard.