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在我国经济发展中,占企业总数80%以上的中小企业的作用不容忽视,然而现今随着增值税改革的进程,小规模纳税人的税收负担越发沉重,两类纳税人的税负差距逐渐拉大,这不利于税收的公平与合理,也影响了我国的经济发展。因此,本文针对我国的小规模纳税人的增值税税负问题进行了一系列的研究,其中,提出了增值税小规模纳税人税制的一些问题以及其国际借鉴,最后提出相应的几点建议。
In the economic development of our country, the role of SMEs accounting for more than 80% of the total number of enterprises can not be ignored. Nowadays, with the reform of value added tax, the tax burden of small-scale taxpayers becomes heavier and heavier, and the tax burden of the two types of taxpayers gradually pulls in. Large, this is not conducive to tax fair and reasonable, but also affected China’s economic development. Therefore, this paper studies a series of researches on VAT tax burden of small-scale taxpayers in our country, in which some problems about tax system of small-scale taxpayers and their international reference are put forward. Finally, some suggestions are put forward.