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[本刊讯]1998年3月，国家税务总局印发《增值税一般纳税人年审办法》。具体内容如下：一般纳税人资格年度审验（以下简称年审），是国家税务征收机关（以下简称税务机”关）按年度实施的对一般纳税人资格审验、确认的一项制度。年审对象：1、上一年度应税销售额在《中华人民共
[News] in March 1998, the State Administration of Taxation issued a “general taxpayers value-added tax annual examination methods.” The details are as follows: The annual general taxpayer qualification examination (hereinafter referred to as the annual review) is a system of annual taxpayer qualification examination and verification implemented by the state taxation authority (hereinafter referred to as tax machine) : 1, the previous year taxable sales in the "People’s Republic of China