新的增值税实施后,将增值税纳税人划分为一般纳税人和小规模纳税人两类,且规定了两类纳税人的划分标准及范围。但目前在部分税务人员和纳税人中存在两种理解:一是以销售额为标准,只要年应税销售额达到了规定标准,不论纳税人是企业、单位,还是个人,均认为是一般纳税人,销售额达不到际准的,均认为是小规模纳税人;二是以税务机关认 After the implementation of the new value added tax, VAT taxpayers are divided into two categories: general taxpayers and small-scale taxpayers, and stipulate the criteria and scope for the division of the two types of taxpayers. However, there are currently two understandings among some taxpayers and taxpayers: First, on the basis of sales, as long as annual taxable sales meet the required standards, taxpayers are regarded as general taxpayers regardless of whether they are enterprises, units or individuals People, sales less than the standard, are considered a small-scale taxpayers; the second is to tax authorities recognize