Ordinary taxpayers have to pay value-added tax every month, which is calculated according to your sales, processing, repair and replacement business. Do ordinary taxpayers have to pay business tax? This question is uncertain. It depends on whether you have any articles that should pay business tax. If so, you have to pay business tax, such as selling a house and selling intangible assets.
Are there any small-scale taxpayers who have to pay business tax? This is the same as above
If it is engaged in non-taxable items, it should be done separately. Otherwise, the tax authorities will apply a high tax rate, and you will all be allowed to pay VAT.