1. Take a commodity circulation enterprise as an example. A self-identified general taxpayer has a six-month counseling period, and it must be re-identified before the end of the counseling period 1 month (that is, the end of the fifth month) before it can be officially recognized as a general taxpayer.

2. If you run an industrial enterprise, there is no tutorial period!

3. The tutorial period is designed by the Inland Revenue Department to prevent commercial enterprises from falsely issuing VAT invoices (because the starting threshold of commercial enterprises is relatively low and there are many leather bag companies).

4. During the counseling period, the average taxpayer can issue an invoice of 250,000 yuan per month, and 4% tax should be paid in advance if the increment is needed.

5. Deduction should follow the principle of "compare first, then deduct".