增值税的纳税人分为一般纳税人和小规模纳税人。有些人认为小规模纳税人税负重，无法与一般纳税人企业进行经营往来，而一般纳税人也以能否取得税率为１７％和１３％的进项发票做为交易的条件。笔者认为上述观点过于笼统，不能一概而论。就上述观点笔者主要从企业产品的销... Taxpayers of VAT are divided into general taxpayers and small-scale taxpayers. Some people think that small-scale taxpayers are heavily taxed and can not conduct business with ordinary taxpayers. Generally, taxpayers also make conditional on whether they can obtain incoming invoices with tax rates of 17% and 13%. I think the above point of view is too general, can not be generalized. From the above point of view the author mainly from the product sales ...