一、选择增值税纳税人类型一般纳税人和小规模纳税人在税额的计算中,销售额的确定是一致的,进口货物的应纳税额也是一致的。但小规模纳税人销售货物不使用增值税专用发票,购买货物也不能获取专用发票,而一般纳税人却无此限制;小规模纳税人不能享有税款抵扣权,而一般纳税人享有; First, choose the type of value-added taxpayers The general taxpayer and small-scale taxpayers in the calculation of tax amount, the determination of sales is consistent, the amount of tax paid for imported goods is also consistent. However, small-scale taxpayers do not use value-added tax invoices to sell goods, nor can they purchase special invoices for purchases of goods. However, ordinary taxpayers do not have such restrictions; small-scale taxpayers cannot enjoy tax credit rights, and ordinary taxpayers enjoy;