我们在实际税收负担调查中发现，目前增值税负税户占总纳税户的比重过高，在我们调查的1733户工商定业中，负税为921户，占总纳税户的53.14％；销售收入在1000万无以上的企业共34户，其中负税户达24户，占总纳税户的70．59％，造成负税户过多的原因很多，笔者认为最主要的有两 In our survey of actual tax burden, we found that the current negative VAT account for over-taxing households is over-represented. Of the 1,733 industrial and commercial sectors under our survey, 921 were negative tax, accounting for 53.14% of the total tax-paying households. Sales There are 34 households with no income above 10 million, of which 24 are negative tax households, accounting for 70.59% of the total taxpayers, causing many negative tax households for many reasons. In my opinion, the most important ones are two