针对近年来实行新的增值税制度,商业环节特别是小型商业企业纳税中出现的申报异常和税款流失现象,最近财政部、国家税务总局决定对商业环节现行增值税一般纳税人的认定标准进行调整。现行的两个标准:一是按照年销售额划分,年应税销售额在180万元 Recently, the Ministry of Finance and the State Administration of Taxation decided to make the determination of the prevailing prevailing value-added tax standard for taxpayers in the commercial sector in light of the problems of reporting abnormalities and tax evasion during the implementation of the new value-added tax system and the commercial sector, especially the small-scale commercial enterprises. Adjustment. The current two standards: First, in accordance with the annual sales divided, the annual taxable sales of 1.8 million yuan