当前，增值税一般纳税人零申报、负申报异常现象日益突出，不仅严重影响了增值税的入库进度，而且干扰了正常的税收秩序，给税收征管工作带来一定的难度。分析其原因，主要有：一是增值税制不尽完善，税收征管滞后。一方面，当前增值税以专用发票为链条，具有严密性。但在商业 At present, the general taxpayers of zero value-added tax declaration, negative reporting anomalies have become increasingly prominent, not only seriously affected the progress of the storage of value-added tax, and interfere with the normal tax order, tax collection and management to bring a certain degree of difficulty. Analysis of the reasons, mainly: First, the value-added tax system is not perfect, the tax collection lags behind. On the one hand, the current value-added tax invoices for the chain, with strict. But in business