加强普通发票管理势在必行□王兆敏新的增值税实行凭发票注明税款进行抵扣的办法，而普通发票也是进项抵扣凭证的重要组成部分，通过普通发票抵扣的进项税额也占有相当的比重。据调查，当前纳税人以普通发票作为进项抵扣凭证主要包括以下四种情形：一是增值税一般纳税人因... To strengthen the management of ordinary invoices is imperative □ Wang Zhaomin new value-added tax invoices indicate the method of deduction of tax, and ordinary invoices are also an important part of the entry debit certificate, the amount of input tax offset by ordinary invoices also holds A considerable proportion. According to the survey, the current taxpayers with ordinary invoices as the entry debit vouchers mainly include the following four situations: First, the general taxpayers of VAT due to ...