我国现行增值税对纳税人实行分类管理,以发生应税行为的年销售额为标准,将纳税人分为一般纳税人和小规模纳税人,两者在计税方法、适用税率(征收率)、凭证管理等方面都不相同。纳税人可以选择是成为小规模纳税人或是成为一般纳税人。选择的不同,导致应纳税额和实际税负的不同。本文从税负平衡点的角度对选择增值税纳税人类别的依据进行探讨。 The current value-added tax of our country carries out the classification management to the taxpayers, dividing the taxpayers into the general taxpayers and the small-scale taxpayers according to the annual sales amount of the taxable acts. Both of them are applicable to the tax method, applicable tax rate (collection rate) , Certificate management and other aspects are not the same. Taxpayers have the choice of becoming small-scale taxpayers or becoming general taxpayers. The difference in choice leads to differences in tax liability and actual tax burden. This article explores the basis for choosing VAT taxpayers from the perspective of tax burden balance.