最近，笔者带着“增值税一般纳税人为何总体税负连年下降、纳税数额愈来愈少”的问题，深入调查了广安市 5个县 (市、区 )国税局的控管现状，结果发现了一些值得注意的问题。　　一、控管中存在的问题　　1．经济成分改变，守法观念淡化。调查发现， 1994年增值税制实行之初 Recently, with the question of why the general taxpayers of VAT generally fall year after year and the amount of tax paid is less and less, the author conducted a thorough investigation into the state of control over the IRS in five counties (cities and districts) in Guang’an City and found that Some noteworthy questions. First, the problems in control 1. Changes in economic composition, weakening the concept of law-abiding. The survey found that the beginning of the implementation of the VAT system in 1994