And the article discusses if the VAT taxpayer decide to be a general taxpayer or a small scale taxpayer.

增值税纳税人应对一般纳税人和小规模纳税人的身份选择作出决策。

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If the enterprise outside the zone is a small-scale taxpayer of VAT, the aforesaid goods it sold shall be subject to the measures for tax exemption according to the existing provisions.

区外企业如属于增值税小规模纳税人，其销售的上述货物按现行规定实行免税办法。

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If the enterprise outside the zone is a small-scale taxpayer of VAT, the aforesaid goods it sold shall be subject to the measures for tax exemption according to the existing provisions.

区外企业如属于增值税小规模纳税人，其销售的上述货物按现行规定实行免税办法。

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