檢視一般纳税人的原始碼

[[File:一般纳税人.jpg|缩略图|[https://image.baidu.com/search/detail?ct=503316480&z=0&ipn=d&word=%E4%B8%80%E8%88%AC%E7%BA%B3%E7%A8%8E%E4%BA%BA&step_word=&hs=0&pn=17&spn=0&di=91410&pi=0&rn=1&tn=baiduimagedetail&is=0%2C0&istype=0&ie=utf-8&oe=utf-8&in=&cl=2&lm=-1&st=undefined&cs=3696269397%2C3824176560&os=1986495732%2C1551533342&simid=0%2C0&adpicid=0&lpn=0&ln=1953&fr=&fmq=1618894338681_R&fm=&ic=undefined&s=undefined&hd=undefined&latest=undefined&copyright=undefined&se=&sme=&tab=0&width=undefined&height=undefined&face=undefined&ist=&jit=&cg=&bdtype=0&oriquery=&objurl=https%3A%2F%2Fgimg2.baidu.com%2Fimage_search%2Fsrc%3Dhttp%3A%2F%2Fgss0.baidu.com%2F9fo3dSag_xI4khGko9WTAnF6hhy%2Fzhidao%2Fpic%2Fitem%2F0824ab18972bd407cfe23cba76899e510fb30954.jpg%26refer%3Dhttp%3A%2F%2Fgss0.baidu.com%26app%3D2002%26size%3Df9999%2C10000%26q%3Da80%26n%3D0%26g%3D0n%26fmt%3Djpeg%3Fsec%3D1621486357%26t%3Dffdd1c57ab6db6c5bcec21bf880853f8&fromurl=ippr_z2C%24qAzdH3FAzdH3Fzit1w5_z%26e3Bkwt17_z%26e3Bv54AzdH3Fq7jfpt5gAzdH3F8bbbmcnd00b9nmn80ab_z%26e3Bip4s&gsm=e&rpstart=0&rpnum=0&islist=&querylist=&force=undefined 原图链接][https://zhidao.baidu.com/question/1888653277843631708.html 来自百度知道]]]
'''一般纳税人'''是指年应征增值税销售额（以下简称年应税销售额，是指纳税人在连续不超过12个月或四个季度的经营期内累计应征增值税销售额，包括纳税申报销售额、稽查查补销售额、纳税评估调整销售额）超过财政部、国家税务总局规定的小规模纳税人标准的企业和企业性单位。一般纳税人的特点是增值税进项税额可以抵扣销项税额。