新的增压税制运行三年多来，取得了举世瞩目的成就，但也产生了许多始料不及的问题，特别是征增值税一般纳税人的管理方面，国家虽然从新税制运行伊始至会先后出包了若干加强增值税管理的法规、政策、措施和办法，但是，增值税一般纳税人“异常”申报问题并未能从根本上予以解 The new supercharged tax system has achieved remarkable achievements for more than three years since its operation. However, many unforeseen issues have arisen. In particular, the management of general taxpayers who charge value added tax A number of laws and regulations, policies, measures and measures have been put in place to enhance the management of VAT. However, the problem of “abnormal” declaration of VAT general taxpayers has not been fundamentally resolved