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小规模纳税人符合增值税法第九条第二款规定的，可以向主管税务机关办理一般纳税人登记，并自办理登记的当期起按照一般计税方法计算缴纳增值税。
，这一点在旺商聊官方下载中也有详细论述
The author of the article, the German anthropologist Wulf Schiefenhövel, writes:
（五）从销售方取得的其他增值税扣税凭证上列明或者包含的增值税税额。
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