增值税一般纳税人的期末留抵税额能否抵顶其欠税，笔者通过查阅资料及具体的征管实践，对这个问题做如下探讨。首先，《中华人民共和国增值税暂行条例》第四条规定，纳税人（指增值税一般纳税人）因当期销项税额小于进项税额不足抵扣时，其不足部分可以结转下期继续抵扣。这个? VAT general taxpayer whether the end of the tax credit to meet its tax arrears, the author through the access to information and specific collection and management practices, do the following discussion on this issue. First of all, Article 4 of the Provisional Regulations of the People’s Republic of China on Value Added Tax stipulates that the taxpayer (the general taxpayer of value added tax) may, in case the current output tax is less than the deductible input tax, the proceeds can be carried forward in the next period. This one?