新的税制对纳税人与税务部门都是一个新的事物,面临的问题也是多方面的,对此应采取相应的对策,以保证新税制的顺利实施。一、增值税一般纳税人遇到的问题1、购进货物,必须取得增值税专用发票,专用发票各项日填写必须齐全,数量、单价、金额、税率、税额等逻辑关系必须相符,否则,按税法规定,不予作为进项税额抵扣税款。2、1994年1月1日前,购进货物,2月1日前收到进货发票,经税务部门审核后,方能 The new tax system is a new thing for both the taxpayers and the tax authorities, and the problems they face are manifold. Therefore, corresponding measures should be taken to ensure the smooth implementation of the new tax system. First, the VAT taxpayers encountered problems 1, the purchase of goods, VAT invoices must be obtained, special invoices must be completed on the date of each fill, the number, price, amount, tax rates, taxes and other logical relationships must be consistent; otherwise, According to the tax law, VAT is not deductible as input tax. 2, January 1, 1994, the purchase of goods, received receipt before February 1, after the tax department audit, can only