一、做好前期准备工作一是完善、升级征管综合软件。因为增值税转型试点地区软件中的核减欠税只有两种方式:一是企业完税;二是核销企业欠税的呆死账,没有进项税额抵扣欠税的操作模块,因此,对此类技术问题必须优先解决。在试点运行的前期阶段,应编制系统, First, do a good job preparatory work First, improve, upgrade collection management software. Because there is only two ways to reduce tax arrears in software in pilot areas for value-added tax reform: one is to pay taxes on enterprises; the other is to write off the debts owed by the enterprise for tax arrears and there is no operating module to offset the arrears due to the input tax; therefore, Technical problems must be prioritized. In the pilot phase of the operation, should be prepared system,