关于新实施的增值税一般纳税人纳税申报办法的思考王中天为了加强增值税的征收管理，国家税务总局以广西柳州＂增值税专用发票结报、稽核办法＂为基础，结合全国各地增值税管理的经验，修订印发了《增值税一般纳税人纳税申报管理办法》，并从１９９６年１月１日起在全国实... On the implementation of the new value-added tax general taxpayers tax returns on thinking Wang Zhongtian In order to strengthen the collection and management of VAT, the State Administration of Taxation in Liuzhou, Guangxi “VAT invoices, audit methods” as the foundation, combined with the management of value-added tax throughout the country Experience, revised the issuance of a “general taxpayers VAT tax returns management approach”, and from January 1, 1996 onwards in the country ...