小规模纳税人符合增值税法第九条第二款规定的，可以向主管税务机关办理一般纳税人登记，并自办理登记的当期起按照一般计税方法计算缴纳增值税。
Gen Z workers may lack experience when stacked up against their Gen X and baby boomer colleagues, but Incode Technologies CEO Ricardo Amper says that’s what makes them such great talent: The budding professionals are still oblivious to industry intricacies, allowing them to be “unbiased” in their work and laser-focused at getting the job done right.
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第七条 自然人属于小规模纳税人。不经常发生应税交易且主要业务不属于应税交易范围的非企业单位，可以选择按照小规模纳税人纳税。