现行增值税小规模纳税人政策存在的问题及建议（Problems and suggestions of the current small-scale VAT taxpayers policy）.docVIP

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现行增值税小规模纳税人政策存在的问题及建议（Problems and suggestions of the current small-scale VAT taxpayers policy）.doc

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现行增值税小规模纳税人政策存在的问题及建议（Problems and suggestions of the current small-scale VAT taxpayers policy）

现行增值税小规模纳税人政策存在的问题及建议（Problems and suggestions of the current small-scale VAT taxpayers policy） Problems and suggestions of the current small-scale VAT taxpayers policy The existing small scale taxpayers value-added tax policy issues and suggestions for 2008-12-20 15:15:34 Small scale taxpayers are a special category of VAT taxpayers, occupy an absolute advantage in the number of VAT taxpayers. But because of the amount of tax, accounting is not perfect and other reasons, be excluded from the VAT rules. Most of the implementation of the value-added tax countries, this part of the taxpayer support of tax policy. In China, the small scale taxpayers value-added tax policy is unfair. Based on the small scale taxpayers value-added tax policy execution of the current problems in our analysis, we think that the small scale taxpayer is an integral part of the VAT system, their rights and interests should be protected, should learn from international experience, the small scale taxpayers of value added tax in China to promote the policy on adjustment. Main methods and Inspiration of international of small-scale taxpayers tax Almost all countries are involved in VAT small-scale taxpayers (different countries have different names, for writing this article is convenient, unified called small scale taxpayers on the part of the taxpayer). The general characteristics of the small scale taxpayer is the turnover of value added, the amount of capital or other economic indicators have reached a certain standard, financial management is not perfect. While the core of value-added tax is the strict tax deduction system, financial management is the foundation of the implementation of the standard deduction. If the provisions of general VAT taxpayer is suitable for small-scale taxpayers, will make the management of value-added tax has become extremely complex and difficult. The majority of countries and regions to take the simple and flexible measures for the administration of the collecti