According to the regulations of Tmall platform, businesses must meet the qualification requirements of general taxpayers. However, the following nine first-class categories do not require general taxpayer qualification:

-Aquatic meat/fresh fruit and vegetables/cooked food;

-Movies/performances/sporting events;

-Decoration design/construction/supervision;

Education and training;

Medical and health services;

-Jewelry/diamonds/jadeite/gold;

-ZIPPO/ Swiss army knife/glasses;

Special handicrafts;

-Refined Chinese herbal medicines.