编辑同志：看了贵刊97年第12期有关小规模纳税人是否可退税的问题解答，因涉及到平时核算问题，所以无法计算应退税额，但可以办理免税手续。我公司97年被定为“小规模纳税人”，因此，屯通到是否退税的问题，只是我公司原具有“一般纳税人”资格，因96年市场销售额低了一些， Editing comrades: Having read your question No. 97 of 1997 on the tax refunds of small-scale taxpayers, they can not calculate the amount of tax refunds because they involve the usual accounting problems, but they can handle tax-exemption formalities. Our company was designated as a “small-scale taxpayer” in 1997. Therefore, the question of whether tax rebates should be paid to Tuen Tong only means that our company was originally entitled as a “general taxpayer.” Because of the low market sales in 1996,