商业企业负税现象的几点思考谢贤升为了保证新税制的正常运转，防止偷税骗税，减少国家税款流失，各级税务机关在强化增值税征管，严格增值税专用发票管理方面，采取了许多行之有效的控管办法和措施。这些控管办法和改革措施的落实，对有效遏制偷税骗税现象的产生，保证国... Tax Refund in Commercial Enterprises Xie Xian-sheng In order to ensure the normal operation of the new tax system, prevent tax evasion and tax evasion, and reduce the loss of state taxes, tax authorities at all levels have taken the following aspects in strengthening the collection and management of value-added tax and strict VAT invoice management Many effective control measures and measures. These measures for the control and implementation of reform measures, to effectively curb the tax evasion phenomenon, guarantee the country ...