中文关键词： 税收负担；代销；税收优惠；纳税人身份

中文摘要： 明湖炒货厂是从事瓜子种植与加工的个人独资家族企业，由于销路问题面临破产的困境。作为家族企业第五代传人的赵健龙努力寻找企业生存下去的办法，经过努力终于找到了新的销售渠道，但是新的销售方式又遭遇各种税务问题，从而引发出对流转税的征税范围、增值税一般纳税人与小规模纳税人业务往来的建立等一系列纳税问题的思考。赵健龙应该怎样解决这些税收问题才能帮助家族企业生存下去？

英文关键词：tax burden; consignment; tax preference; taxpayer

英文摘要： Minghu fry goods, which is a sole proprietorship enterprise and specializes in planting and processing Egusi, is faced with bankruptcy due to market problems. As fifth generation successor of the family business, Zhao Jianlong has been trying to find ways