一般纳税人 [词典] [法] general taxpayer; [例句]有两中增值税纳税人,一般纳税人和小规模纳税人。There are two types of VAT taxpayers, i.e.General VAT Taxpayer and Small-scale VAT Taxpayer.小规模纳税人 [词典] [法] taxpayer; [例句]有两中增值税纳税人,一般纳税人和小规模纳税人。There are two types of VAT taxpayers, i.e.General VAT Taxpayer and Small-scale VAT Taxpayer.