Is a general taxpayer, mainly selling gold, involving value-added tax. All provincial branches and branches directly under the first level shall apply to the local competent State Taxation Bureau for tax registration, and apply for the qualification of general VAT taxpayer. Summarize the input tax of physical gold sales reported by branches or sub-branches in various cities every month, calculate the payable amount of value-added tax according to the general taxpayer method, calculate the amount of overdue tax according to the pre-tax amount, and report and pay to the competent tax authorities.