加强一般纳税人管理必须抓住要害方齐连当前部分一般纳税人特别是商业企业，利用其经营特点和税收管理上的漏洞，瞒报收入，虚计进项，逃避纳税。要有效遏制这种现象的继续发生和蔓延，必须抓住要害，进一步强化一般纳税人管理。一、要抓住＂两头＂，严格一般出管理。加强... To Strengthen the Management of General Taxpayers We must seize some of the most common taxpayers, especially commercial enterprises, in Qi Lian, making use of the characteristics of their operations and the loopholes in tax administration to conceal their incomes and make some estimates and evade taxes. To effectively curb the continued occurrence and spread of this phenomenon, we must seize the key to further strengthen the management of the general taxpayer. First, we must seize the “two ends,” strictly out of the general management. strengthen...