流转税因其税负可以转嫁的规律，一般认为不会有避税。但在税制设计有漏洞时，流转税也可以规避。本文根据我国现行流转税制度的若干规定，仅对一般纳税人合法逃避增值税的有关问题进行分析。增值税避税类型1、增加进项抵扣避税型。从1994年起，我国在全国范围内推行了凭发票抵 Turnover tax because of its tax laws can be passed on, generally believed that there will be no tax avoidance. However, turnover tax can be circumvented when there is a loophole in the tax system design. According to the current regulations of China’s current turnover tax system, this article only analyzes the problems that the general taxpayer legally evades the VAT. VAT tax avoidance type 1, increase the amount of tax deduction tax avoidance. Since 1994, China has implemented a nationwide invoice