The general taxpayer qualification 
 Whether it is to do business, or old enterprises to expand their scale, often encounter the problem of selection of VAT taxpayer identification. Choose well, have a greater impact on the tax burden. VAT There are two types of taxpayers, a class is the general taxpayer, and the other is a small-scale taxpayers. To achieve the former sales to meet the standards and sound accounting of these two conditions, which do not need to be limited. As a VAT taxpayer, practice, taxpayers in general good or to do small-scale taxpayers is good? 
 First, we must recognize the tax burden on the equilibrium point. The current VAT policy told us: 3% of the collection rate of sales of small-scale enterprises. General taxpayer levy rate: 17% of sales minus 17% of the proceeds, the actual tax burden rate, due to the different circumstances of each specific business buying and selling different, the provisions of each township in Dongguan, the minimum tax rate is not the same as: are generally 3% to 1.5%, some higher than 3%, and some may be equal to or less than 3%. Under what conditions, the general taxpayer's actual tax burden rate will be equal to 3% or less than 3%? This mainly depends on the profit margins of the general taxpayer! And profit margins high or low, depends largely on the proceeds from ticket adequacy is not sufficient, to be proceeds from the sales of items 80% -90%! 
 Second, look at your company's target customer base, there were many small-scale enterprises or general corporate taxpayers, customers ask you to open 17% VAT invoice