税制改革以来，对于增值税一般纳税人的“零申报”、“负申报”现象，一直令国税机关头痛不已。为了减少这一现象，各地国税机关在每年的增值税一般纳税人年审时，都会以“销售额达不到标准”、“连续若干月‘零申报’或‘负申报’”等理由，取消一批增值税纳税人的一般纳税人 Since the tax system reform, the phenomenon of “zero declaration” and “negative declaration” of VAT taxpayers has always caused headaches to the tax authorities. In order to reduce this phenomenon, the local taxation authorities at all localities cancel tax returns annually on the grounds of “the standard of sales fails to reach the standard” and “zero or certain negative declarations” for several months in a row. A group of general taxpayers of VAT payers