商业企业“零申报”问题□汪葛平“零申报”是指由于纳税人本期的增值税销项税额等于或小于进项税额，从而使本期的应纳税额为零或负数的纳税申报。商业企业形成“零申报”的原因，有纳税人偷税和纳税人钻增值税法规不完善的“空子”实行避税。针对商业企业增值税申报普遍... Zero declarations of commercial enterprises □ Wang Geping “Zero declarations” refers to the taxpayers in the current VAT output tax is equal to or less than the input tax, so that the current tax liability of zero or negative tax returns. The reasons for the formation of a “zero declaration” by commercial enterprises include tax evasion by taxpayers on tax evasion and “loopholes” in the tax laws and regulations on VAT evasion. For business enterprises to declare the general VAT