新税制实施以来，出现了部分增值税纳税人长时期进项税额大于销项税额，即“零税、负说”现象。今年1－4月份，江苏省盐城市有1／4以上的增值税纳税人一直表现为“零税负”。对此，我们有重点的选择了部分零税负户进行了调查。通过调查，发现“零税负”现象具体表现在：1.一些 Since the implementation of the new tax system, some VAT taxpayers have been exposed to output tax over a long period of time, which is a phenomenon of “zero tax and negative tax”. From January to April this year, more than a quarter of the value-added taxpayers in Yancheng City of Jiangsu Province have been showing “zero tax burden.” In response, we have selected some of the zero-tax households to conduct a survey. Through the survey, we found that the phenomenon of “zero tax burden” is manifested in the following aspects: 1. Some