“发票法”与“帐法”相结合林玉华新税制出台初期，认定商业企业一般纳税人的标准为：（１）年营业额在１８０万元以上；（２）帐证健全，能正确计算进销项税额。后来从发展企业经济出发，对这一标准有所放松，只要帐证健全，能正确计算进销项税额的也可认定一般纳税人。... “Invoice Law” and “Account Law” combined Lin Yuhua The introduction of the new tax system, the general business taxpayers that the standard: (1) annual turnover of 1.8 million yuan or more; (2) a sound account, can be calculated correctly Invoicing tax. Later, starting from the development of the enterprise economy, this standard has been relaxed. As long as the account is sound, the taxpayers who can correctly calculate the amount of output tax can also be identified. ...