笔者在税收征管中，发现不少增值税一般纳税人对“留抵税款”的概念理解不清，他们不按规定设置“应交税金──未交增值税”帐户，而是根据“应交税金──应交增值税”帐面余额认定有无欠款，误认为“留抵税款”是国家欠了纳税人的税款。根据《增值税暂行条例》的规定，纳税人 In tax collection and management, the author found that many VAT general taxpayers do not understand the concept of “tax deductions”. They do not set up a “tax payable-not to pay VAT” account as required, but instead Whether the tax balance of the “VAT payable” or “VAT payable” is determined to be in arrears, it is mistakenly believed that “tax deduction” is the tax owed by the state to the taxpayer. According to the provisional regulations of VAT, taxpayers