一、理论界定及其弊端现行税制规定，以生产或提供应税劳务为主的纳税人年应纳增值税销售额（以下简称应税销售额）在100万元以上和从事货物批发或零售的纳税人年应税销售额在180万元以上的增值税纳税人都是一般纳税人，达不到这个标准的，就是小规模纳税人。这是一般纳税人与 First, the theoretical definition and its drawbacks The current tax rules, to produce or provide taxable services based taxpayers annual VAT sales (hereinafter referred to as taxable sales) in more than 100 million and engaged in the wholesale or retail of goods Taxpayers annual taxable sales of more than 180 million yuan VAT taxpayers are general taxpayers, up to this standard is the small-scale taxpayers. This is the general taxpayer