增值税的一般纳税人必须达到法定标准，但是并非达到法定标准的纳税人便自然成为一般纳税人，而必须履行一定的手续，经税务机关认定后，才能成为一般纳税人。纳税人在办理一般纳税人认定手续，取得一般纳税人资格的过程中应当注意以下几点：（1）向谁提出认定申请？纳税人应当 The general taxpayers of value added tax must meet the statutory standards. However, taxpayers who do not reach the statutory standard naturally become general taxpayers and must perform certain formalities. Only after the tax authorities have ascertained can they become general taxpayers. Taxpayers in the processing of the general taxpayers identified procedures, obtained the general taxpayer qualification process should note the following: (1) to whom to apply for accreditation? Taxpayers should