According to relevant information, the query shows that it is not. Small-scale taxpayers generally adopt the accounting system of small enterprises, and can also implement the accounting system of commercial enterprises. Small enterprises can formulate specific accounting methods suitable for their own enterprises according to the provisions of relevant accounting laws and regulations and the actual situation of their own enterprises. Small enterprises that choose to implement the relevant provisions of the Accounting System for Business Enterprises cannot choose to implement the relevant provisions of the Accounting System for Small Enterprises at the same time.