通常在年度终了后一季度内，税务机关对已经认定的一般纳税人进行一次年度资格查验。下面谈谈年检的程序和内容。一、查验程序１．一般纳税人应当在当年度终了后一个月内，向主管国税机关提出年检申请，填报《增值税一般纳税人年检报告表》一式三份。２．主管国税机关对一般纳? Usually within the first quarter of the year after the end of the year, the tax authorities shall conduct an annual qualification examination on the recognized general taxpayers. Here to talk about the annual inspection procedures and content. First, the inspection process 1. The general taxpayer shall, within one month after the end of the current year, file an annual inspection application with the competent state taxation authority and fill in the form “Form for Annual Inspection of Value Added Tax General Taxpayers” in triplicate. 2. In charge of the tax authorities for the general satisfied?