１．政策原因。由于对增值税一般纳税人认定标准放宽，致使一般纳税人过多过乱。如一些不能保证连续经营，只靠突击几笔业务维持的企业亦被认定为一般纳税人，这样造成企业多数月份是“零申报”或“负申报”。此外由于小规模纳税人的名义税负率偏高，使纳税人想方设法要求... 1. Policy reasons. As the standard taxpayers on the value-added tax to relax the standard, resulting in excessive taxpayers too much trouble. For example, some enterprises that can not guarantee continuous operation and only maintain a few blitz operations are also recognized as general taxpayers, resulting in “zero declaration” or “negative declaration” for most of the enterprises in the months. In addition, due to the high nominal tax rate of small-scale taxpayers, taxpayers find ways to demand ...