1. Ordinary taxpayers are easy to negotiate business with ordinary taxpayers. Usually, large companies are ordinary taxpayers, so business can be bigger;

2. General taxpayers have standardized financial, taxation and management requirements and high requirements for financial personnel, which can reduce business risks and tax-related risks;

3. Ordinary taxpayers can get the VAT input ticket deduction, and the tax burden is reasonable. Mao Lijiao's low business can also be done, and the business is easy to grow;

4. VAT invoices with the tax rate of 17% can be issued to meet the needs of customers;

5. Those who are eligible for export tax rebate and purchase in China and obtain 17% VAT input invoice will be refunded at 13%;

6. You can enjoy exemption, credit and tax refund;

7. Tax exemption: export is tax-free and exempt from value-added tax.

General taxpayer qualification standards:

1. VAT taxpayers whose annual taxable sales exceed the standards for small-scale taxpayers stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China shall apply to the competent tax authorities for general taxpayer qualification;

2. If the annual taxable sales do not exceed the standards for small-scale taxpayers stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China, as well as newly opened taxpayers, they may apply to the competent tax authorities for general taxpayer qualification. The following conditions shall be met:

(1) It has a fixed place of production and business operation;

(2) Being able to set up accounting books according to the unified national accounting system, conduct accounting based on legal and valid vouchers, and provide accurate tax payment information.

Legal basis: Article 1 of the Enterprise Income Tax Law of People's Republic of China (PRC).

Within the territory of People's Republic of China (PRC), enterprises and other income-earning organizations (hereinafter referred to as enterprises) are taxpayers of enterprise income tax and pay enterprise income tax in accordance with the provisions of this Law.

This law is not applicable to sole proprietorship enterprises and partnership enterprises.