进项销项不一致是不是很普遍-税务及发票法律援助-法律咨询免费平台-国际律师联盟

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问题	进项销项不一致是不是很普遍
释义	律师分析： 1.小规模纳税人企业需要当期的销项为0。2.- 般纳税人企业想要零中报增值税，不仅要销项为0，而且要进项也为0，即当期没有进项也没有销项。3.当期销项、进项、收入、成本都为0。【法律依据】：《中华人民共和国税收征收管理法》第十九条纳税人、扣缴义务人按照有关法律、行政法规和国务院财政、税务主管部门的规定设置帐簿，根据合法、有效凭证记帐,进行核算。
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