对一般纳税人税收管理的建议编辑部：一般纳税人使用增值税专用发票，并实行凭增值税发票中注明税额进行抵扣的办法，其应纳税额为当期销顶税额抵扣当期进项税额后的余额。销项税额和进项税额的正确与否，是应纳税额计算的关键。因此，加强对一般纳税人的征管，主要抓好销... The general taxpayer tax management suggestions Editorial Department: General taxpayers use value-added tax special invoices, and the implementation of VAT tax invoices to deduct the way, its tax liability for the current top-of-the-peak tax deduction of current input tax amount After the balance. The correctness of output tax and input tax is the key to the calculation of tax payable. Therefore, to strengthen the general taxpayer’s collection and management, the main focus on sales ...