1 taxpayer. Small-scale taxpayers mainly refer to enterprises or individual industrial and commercial households with annual sales below 5 million yuan, while general taxpayers refer to enterprises or individual industrial and commercial households with annual sales above 5 million yuan.

2. Tax rate. The tax rate of small-scale taxpayers is low, usually 3% to 5%, while the tax rate of general taxpayers is calculated according to different taxes and industries, and the tax rate is high.