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我国《增值税暂行条例》及《增值税暂行条例买施细则》规定，增值税的纳税义务人根据管理的需要分为两类：一类是一般纳税人；另一类是小规模纳税人。二者所使用的发票及税款征收办法有着明显的区别：一般纳税人可以使用增值税专用发票，而小规模纳内税人只能使用普通发票，不
China’s “Provisional Regulations on Value Added Tax” and “Regulations on the Implementation of Provisional Regulations on Value Added Tax” stipulate that the taxpayers of value added tax are divided into two categories according to the needs of management: one is general taxpayers; the other is small-scale taxpayers. The two invoices and tax collection methods have obvious differences: the general taxpayers can use value-added tax special invoices, and small-scale taxpayers can only use the ordinary invoice, not