General taxpayers refer to enterprises and enterprise units whose annual VAT sales (hereinafter referred to as annual taxable sales, including all taxable sales in a calendar year) exceed the standards for small-scale taxpayers stipulated by the Ministry of Finance. The characteristic of ordinary taxpayers is that the input tax amount of VAT can be deducted from the output tax amount.

VAT taxpayers are divided into two categories according to sales volume and accounting level, namely general taxpayers and small-scale taxpayers. According to the current "VAT reform" policy, small-scale VAT taxpayers with annual taxable sales of less than 5 million yuan (inclusive) and ordinary taxpayers with annual taxable sales of more than 5 million yuan. The calculation standard of 5 million yuan is the accumulated sales of services provided by taxpayers within a continuous operating period of no more than 1.2 months, including tax reduction and exemption sales. Small-scale taxpayers who have sound accounting and can provide accurate tax information may apply for registration as general taxpayers. General taxpayers shall implement tax deduction according to the applicable tax rate; Small-scale taxpayers are subject to a 3% levy rate, which is levied in a simple way. 2. It has been clearly agreed that the general taxpayer tax rate in the catering industry is 6%, while the comprehensive tax rate applicable to small-scale taxpayers is 3%.

according to the specific problem types, carry out step disassembly/cause principle analysis/content expansion, etc.

The specific steps are as follows:/The main reasons for this situation are ...