个体业户小于，开了个饭店，今年２月，出于生意上的考虑，他又在饭店外租用一间小屋，用于对外销售烟、酒、糖、茶等，３月，税务机关对小于纳税情况进行检查时，发现小于附设的小卖点，２月份共销货取得收入７２０１元，未计提、交纳增值税，就针对小于是增值税小规模纳税人? Individual business is less than, opened a hotel, in February this year, out of business considerations, he rented a hut outside the hotel for foreign sales of tobacco, alcohol, sugar, tea, etc., in March, the tax authorities on When the inspection is smaller than the tax payment, it is found that the sales volume is less than the attached small selling point. In February, the total sales income was 7201 yuan. No provision was made and the VAT was paid. Therefore, small-scale VAT taxpayers were required.