近年来,某些增值税一般纳税人进行纳税申报时,一直出现零税负(或应缴税金出现红字),甚至数年的销项税额不足抵扣进项税额,其原因:一是企业一次性购进原材料较大,长时间进项税额大于销项税额,未能发生应缴税金;二是企业钻政策的空子,每月进行盘算,若销项税额大于进项税额时,立即购进原材料,以达到零税负。 In recent years, some taxpayers of value added tax have always had a zero tax burden (or red tax payable), and the output tax of several years has been insufficient to offset the input tax amount. The reasons are as follows. First, an enterprise once The purchase of raw materials is larger, a long time the amount of input tax is greater than the amount of output tax, failed to occur due tax; second is the business boring policy loopholes, monthly calculations, if the output tax is greater than the input tax, immediately purchase raw materials In order to achieve zero tax burden.