Small-scale taxpayers can inquire by means of recruitment. Com, universities are small-scale taxpayers, and schools are divided into public and private, and Sino-foreign joint ventures. As far as the business scope is concerned, it does not involve the sale of goods and should not declare VAT. Unless the school sells books, stationery and other student supplies temporarily or for a long time and needs to issue invoices to the other party, it can go to the tax bureau to pay taxes at the rate of small-scale taxpayers and obtain sales invoices.