增值税规范化管理应解决好三个问题王仕信董龙瑞一、一般纳税人队伍鱼目混珠，纳税申报质量亟待提高一些地方从便利当地经济发展的需要出发，无视国家的有关规定，盲目将一些会计核算不健全、不能如实核算、提供销项税额、进项税额、应纳税额的企业、企业性单位和个体经营... Standardization of value-added tax management should solve three problems Wang Shixin Dong Longrui First, the general taxpayers teamwork, the tax returns need to be improved In some places from the need to facilitate the development of the local economy, ignoring the relevant provisions of the state, blindly some unsound accounting, Can not truthfully calculate, provide output tax, input tax, tax payable of enterprises, enterprises and individuals ...