Spiking neural P systems (SN P systems for short) realize the high abstraction and simulation of the working mechanism of the human brain, and adopts spikes for information encoding and processing, which are regarded as one of the third-generation neural network models. In the nervous system, the conduction of excitation depends on the presence of membrane potential (also known as the transmembrane potential difference), and the conduction of excitation on neurons is the conduction of action potentials. On the basis of the SN P systems with polarizations, in which the neuron-associated polarization is the trigger condition of the rule, the concept of neuronal membrane potential is introduced into systems. The obtained variant of the SN P system features charge accumulation and computation within neurons in quantity, as well as transmission between neurons. In addition, there are inhibitory synapses between neurons that inhibit excitatory transmission, and as such, synapses cause postsynaptic neurons to generate inhibitory postsynaptic potentials. Therefore, to make the model better fit the biological facts, inhibitory rules and anti-spikes are also adopted to obtain the spiking neural P systems with membrane potentials, inhibitory rules, and anti-spikes (referred to as the MPAIRSN P systems). The Turing universality of the MPAIRSN P systems as number generating and accepting devices is demonstrated. On the basis of the above working mechanism of the system, a small universal MPAIRSN P system with 95 neurons for computing functions is designed. The comparisons with other SN P models conclude that fewer neurons are required by the MPAIRSN P systems to realize universality.